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COMMONWEALTH OF PENNSYLVANIA

PENNSYLVANIA PUBLIC UTILITY COMMISSION

P.O. BOX 3265, HARRISBURG, PA 17105-3265 |

IN REPLY PLEASE REFER TO OUR FILE | |MAY 21, 2009

DAVID WANOUNOU

IDT ENERGY INC

520 BROAD STREET

NEWARK NJ 07102

Dear Mr. Wanounou:

On May 15, 2009, the Commission received the Application of IDT ENERGY, Inc. for approval to supply natural gas services to the public in the Commonwealth of PA. Upon initial review, the Application has been determined to be deficient for the following reasons:

* No Business Entity and/or Department of State filings (number 5 of the Application).

Please provide your Pa Department of State form. Also, under number 5 of your application, domestic corporation has been marked with a statement that your company is incorporated in the state of Delaware. Please mark the appropriate category of foreign corporation and provide your Articles of Incorporation for Delaware.

* No Certificate of Service (number 13 of the Application).

Pursuant to 52 Pa. Code §1.4, you are being advised of these deficiencies and are required to file corrections. Failure to correct the foregoing deficiencies within 20 days of the date of this letter will result in the Application being returned unfiled.

Sincerely,

James J. McNulty

Secretary

Enclosure

cc: Bureau of Fixed Utility Services

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