# EDGAR Filing Document

**Accession Number:** 0001069533
**File Stem:** 0000000000-23-001203
**Filing Date:** 2023-2
**Character Count:** 3362
**Document Hash:** e6419a7ea27730be2a2a42241cfef773
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001203.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0000000000-23-001203

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230206

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RGC RESOURCES INC
- **CENTRAL INDEX KEY:** 0001069533
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATURAL GAS TRANSMISSION & DISTRIBUTION [4923]
- **IRS NUMBER:** 541909697
- **STATE OF INCORPORATION:** VA
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 519 KIMBALLAVENUE N.E.
- **CITY:** ROANOKE
- **STATE:** VA
- **ZIP:** 24016
- **BUSINESS PHONE:** 5407774427

**MAIL ADDRESS:**
- **STREET 1:** 519 KIMBALL AVENUE N.E.
- **CITY:** ROANOKE
- **STATE:** VA
- **ZIP:** 24016

## Text-Extract

```

United States securities and exchange commission logo

                 February 6, 2023

       Paul W. Nester
       President and Chief Executive Officer
       RGC RESOURCES INC
       519 Kimball Avenue, N.E.
       Roanoke, Virginia 24016

                                                        Re: RGC RESOURCES INC
                                                            Registration
Statement on Form S-3
                                                            Filed January 30,
2023
                                                            File No. 333-269462

       Dear Paul W. Nester:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Claudia Rios, Staff Attorney, at (202) 551-8770
or, in her absence,
       Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any
questions.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Hannah T. Frank, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 6, 2023

Paul W. Nester
President and Chief Executive Officer
RGC RESOURCES INC
519 Kimball Avenue, N.E.
Roanoke, Virginia 24016

Re: RGC RESOURCES INC
Registration Statement on Form S-3
Filed January 30, 2023
File No. 333-269462

Dear Paul W. Nester:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 or, in her absence, Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Hannah T. Frank, Esq.