On behalf of Valley National Gases Incorporated (the
“Company”), transmitted herewith for
filing pursuant to Rule 14a-6(a) promulgated under the Securities Exchange Act of 1934, as amended,
are preliminary copies of the Notice of Special Meeting of Shareholders, Proxy Statement and Proxy
relating to a special meeting of shareholders of
the Company.
The Company anticipates releasing
its definitive proxy materials to shareholders on or about
December 22, 2006.
Please call the undersigned if you have any questions or comments regarding this matter.