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Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
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 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 U9wV6h9KUZAgOUBiqhO4GHLbQPSGzZd78lc1jSXyzmU/Wq9KUtBLGpQFM3rUCg25
 suORijUV/gA8E5uHF58dDQ==

<IMS-DOCUMENT>0000893220-94-000326.txt : 19940715
<IMS-HEADER>0000893220-94-000326.hdr.sgml : 19940715
ACCESSION NUMBER:		0000893220-94-000326
CONFORMED SUBMISSION TYPE:	35-CERT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19940714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COLUMBIA GAS SYSTEM INC
		CENTRAL INDEX KEY:			0000022099
		STANDARD INDUSTRIAL CLASSIFICATION:	4923
		IRS NUMBER:				131594808
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		35-CERT
		SEC ACT:		1935 Act
		SEC FILE NUMBER:	070-07168
		FILM NUMBER:		94538764

	BUSINESS ADDRESS:	
		STREET 1:		20 MONTCHANIN RD
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19807
		BUSINESS PHONE:		3024295000
</IMS-HEADER>
<DOCUMENT>
<TYPE>35-CERT
<SEQUENCE>1
<DESCRIPTION>INTERIM REPORT UNDER RULE 24 COLUMBIA GAS SYSTEM
<TEXT>

<PAGE>   1


                  (THE COLUMBIA GAS SYSTEM, INC. LETTERHEAD)


                              July 13, 1994


Securities and Exchange Commission
Judiciary Plaza
450 5th Street, N.W.
Washington, DC  20549

Dear Sirs:

            Interim Report Under Rule 24 of the
         Public Utility Holding Company Act of 1935
               The Columbia Gas System, Inc.
                      File No. 70-7168

     In compliance with the terms and conditions of Rule 24 of
the Public Utility Holding Company Act of 1935 and the order of
the Commission dated April 29, 1986, the declarant, The Columbia
Gas System, Inc. ("Columbia"), hereby certifies that from April,
1, 1994 through the last day of the quarter ended June 30, 1994,
Columbia did not issue authorized common stock ($10 par value) to
participants of its Long-Term Incentive Plan.

                              Very truly yours,

                              THE COLUMBIA GAS SYSTEM, INC.


                              By: /s/ L. J. Bainter
                                  ----------------------------
                                      L. J. Bainter, Treasurer
</TEXT>
</DOCUMENT>
</IMS-DOCUMENT>
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