The etiology of necrotizing enterocolitis (NEC) is unknown. We conducted a retrospective, case-controlled study of 23 infants hospitalized during a five-year period who developed NEC after the 11th day of life (late-onset NEC). We evaluated 58 different factors among the case and control populations to determine if there were any statistically significant differences between the two populations. Our data showed a statistically significant association between the occurrence of NEC and the use of ventilatory support (both mechanical ventilation and nasopharyngeal continuous positive airway pressure (NPCPAP)), the transpyloric (TP) feeding route and the addition of glucose polymers to feeds.