BEFORE THE PUBLIC SERVICE COMMISSION

OF THE STATE OF MISSOURI

In the Matter of Atmos Energy )

Corporation’s 2010-2011 Purchased Gas ) File No. GR-2011-0161

Adjustment and Actual Cost Adjustment )

ORDER DIRECTING RESPONSE

Issue Date: December 26, 2012 Effective Date: December 26, 2012

On December 21, 2012, the Staff of the Commission filed a recommendation and memorandum regarding its review of Atmos Energy Corporation’s 2010-2011 Actual Cost Adjustment (ACA). Liberty Utilities purchased Atmos’ Missouri assets and operations after the ACA period subject to review in this case. Although Staff’s recommendation refers to Atmos, as Atmos’ successor in interest, Liberty is responsible for responding to Staff’s recommendation.

Staff does not propose a financial adjustment to Atmos’ ACA balance, but offers non-financial recommendations regarding several aspects of the company’s operations. Staff asks the Commission to direct Liberty to respond to its recommendations within 30 days.

The Commission will order Liberty to respond to Staff’s recommendations and comments.

THE COMMISSION ORDERS THAT:

1. Liberty Utilities shall respond to the recommendations of the Commission’s Staff no later than January 28, 2013.

2. This order shall become effective upon issuance.

BY THE COMMISSION

( S E A L )

Shelley Brueggemann

Secretary

Morris L. Woodruff, Chief Regulatory

Law Judge, by delegation of authority pursuant

to Section 386.240, RSMo 2000.

Dated at Jefferson City, Missouri,

on this 26^th day of December, 2012.