CORNING NATURAL GAS CORP - FORM S-1 - EX-23 - CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - April 12, 2010

Attached files

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S-1 - CORNING NATURAL GAS CORP. FORM S-1 - CORNING NATURAL GAS CORPcngforms1.htm
EX-24 - LIMITED POWER OF ATTORNEY - CORNING NATURAL GAS CORPex24.htm
EX-5 - NIXON PEABODY OPINION LETTER - CORNING NATURAL GAS CORPex5-1.htm
EX-4 - FORM OF SUBSCRIPTION RIGHTS CERTIFICATE - CORNING NATURAL GAS CORPex4-1.htm
EX-99 - INSTRUCTIONS AS TO THE USE OF SUBSCRIPTION RIGHTS CERTIFICATES - CORNING NATURAL GAS CORPex99-1.htm

 

 

 

 

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

 

Corning Natural Gas Corporation

330 W. William St.

Corning, New York 14830

 

As successor by merger, effective October 1, 2009, of the registered public accounting firm Rotenberg & Co., LLP, we hereby consent to the incorporation by reference of the use of our report dated December 16, 2009, in this Registration Statement on Form S-1; with respect to the balance sheets of Corning Natural Gas, as of September 30, 2009 and 2008 and the related statements of income, changes in stockholders' equity, and cash flows for the years then ended. We also hereby consent to the reference to us under the heading "Experts" in such Registration Statement.

 

/s/ EFP Rotenberg, LLP

 

EFP Rotenberg, LLP

Rochester, New York

March 25, 2010

 

 

 

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