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EX-99 - EXHIBIT 99-2 - CORNING NATURAL GAS CORPex99-2.htm
S-1/A - CORNING NATURAL GAS FORM S-1/A #2 - CORNING NATURAL GAS CORPcngs1a.htm

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Amendment No.2 to Form S-1, of our report dated December 28, 2011, with respect to the financial statements and schedules of Corning Natural Gas Corporation, appearing in the Company's Annual Report on Form 10-K for the fiscal year ended September30, 2011. We also hereby consent to the reference to us under the caption "Experts" in the Prospectus.

/s/ EFP Rotenberg, LLP

EFP Rotenberg, LLP

Rochester, New York

August 2, 2012