National Fuel (NF) has requested a rate hike of $41.7 million per year. The Public Service Commission (PSC) should deny this request because: It will unduly burden low-income customers, who are already struggling to pay their utility bills; NF is a very profitable company, with skyrocketing executive compensation and large dividends; As noted by the PSC’s auditors and other experts, many of NF’s claimed expenses are questionable; and Instead of investing in additional fossil fuel infrastructure, New York and its utilities should be investing in energy efficiency and renewable. In addition, the PSC should ensure that NF’s low-income programs reach all low-income customers, and it should deny NF’s request to be relieved from regulatory penalties.