CABOT OIL & GAS CORPORATION
1200 Enclave Parkway
Houston, Texas 77077
(281) 589-4600
January 28, 2008
Brad Skinner
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 7010
Washington, D.C. 20549
Re: | Date of Response to SEC Staff Comments for the Cabot Oil & Gas Corporation 2006 |
Form 10-K filed February 28, 2007, File No. 001-10447
Dear Mr. Skinner:
This letter is to request an extension regarding the proposed date to file our response to the SEC’s comment letter dated January 23, 2008. Cabot intends to file its response on or before Friday, February 22, 2008. If you have any questions or require additional information regarding this submission, you may contact the undersigned at (281) 589-4848 or Scott Schroeder at (281) 589-4993.
Sincerely, | ||
/s/ Henry C. Smyth | ||
Henry C. Smyth Principal Accounting Officer Vice President, Controller and Treasurer |
Cc: | Mr. Roger Schwall, United States Securities and Exchange Commission |
Mr. Ryan Milne, United States Securities and Exchange Commission
Mr. James Murphy, United States Securities and Exchange Commission
Mr. Scott C. Schroeder, Cabot Oil & Gas Corporation
Ms. Lisa A. Machesney, Cabot Oil & Gas Corporation
Mr. J. David Kirkland, Jr., Baker Botts LLP
Mr. Stephen Parker, PricewaterhouseCoopers LLP