hi garmi minesota
from pontiacjim
what is happening, is the gas is not atomizing as fast when it is so cold . so when you think about that gas laying in the cyl. as a puddle , and its cold , it is going to take a hotter spark to get it to burn , that being said, check your spark plugs, wires , coils, battery, any thing to do with ignition, and when it is so cold the battery is less eficent , then the starter draws most of the juce from the ignition, and you end up with a no start. look for the little things , like poor grounding, not only loose conections, but under size wire from the battery to the frame, or wires that are badly oxidized. when it is so cold like that sometimes you can tell about this wiring stuff by jump starting , if it starts easy when you jump start , it probably is in the wiring . spark plugs if in doubt take them out , see if they are wet, if they are , the spark is probably going to ground before it gets to the tip where can ignite the fuel, new plugs.
hope this helps