CORRESP 1 filename1.htm

Wdesk | 4-17-13SECresponseletter

MDU Resources Group, Inc.

1200 West Century Avenue

Bismarck, ND 58503

Mailing Address:

P.O. Box 5650

Bismarck, ND 58506-5650

(701) 530-1000

April 17, 2013

Via EDGAR Transmission

Tia L. Jenkins, Senior Assistant Chief Accountant

Office of Beverages, Apparel, and Mining

United States Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

Re:     MDU Resources Group, Inc.

Form 10-K for Fiscal Year Ended December 31, 2012

Filed February 28, 2013

File No. 001-03480

Dear Ms. Jenkins:

We have received your letter dated April 15, 2013, and have reviewed the comments and begun the preparation of our response. As discussed with Jamie Kessel on the telephone yesterday, we are requesting an extension to provide our response no later than May 14, 2013.

Please do not hesitate to contact me if you have any questions or concerns.

 Sincerely,

\s\ Nicole A. Kivisto

Nicole A. Kivisto

Vice President, Controller and

 Chief Accounting Officer

c:	Jamie Kessel
	Nasreen Mohammed
	Doran Schwartz
	Walter Godlewski