Unitil Corporation
6 Liberty Lane West
Hampton, New Hampshire 03842
December 5, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attention: | Mara L. Ransom |
| Katherine Bagley |
| Re: | Unitil Corporation (the “Registrant”) |
| Registration Statement on Form S-3 |
| Filed November 3, 2017 |
| File No. 333-221333 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 9:00 AM (Eastern Time), on Friday, December 8, 2017, or as soon thereafter as practicable.
If the staff has any further questions concerning this letter, or if you require any additional information, please feel free to contact Thomas H. Redekopp of Duane Morris LLP at (857) 488-4231.
| Very truly yours,
UNITIL CORPORATION | ||
| By: | /s/ Mark H. Collin | |
| Name: Title: |
Mark H. Collin Senior Vice President, Chief Financial Officer and Treasurer | |
| cc: | Thomas H. Redekopp, Esq. |