35-CERT/A

         UNITED STATES OF AMERICA
                Before the
     SECURITIES AND EXCHANGE COMMISSION
- --------------------------------------------

In the Matter of
                                                            AMENDED
NATIONAL FUEL GAS COMPANY                                TWENTY-SEVENTH
NATIONAL FUEL RESOURCES, INC.                             CERTIFICATE
                                                          PURSUANT TO
File Nos. 70-7833 and 70-8651                               RULE 24

(Public Utility Holding Company Act of 1935)

- --------------------------------------------

            In accordance with the terms of the Order dated December 20, 1991 issued to National Fuel Gas Company (“National”) authorizing National to acquire the common stock of National Fuel Resources, Inc. (“NFR”) (File No. 70-7833, HCAR No. 35-25437), attached as Exhibit “A” is an Income Statement of NFR for the Twelve Months ended September 30, 1998. Also attached as Exhibit “B” is the Balance sheet of NFR as of September 30, 1998. In accordance with the terms of the Order dated February 12, 1997 issued to National and NFR permitting NFR to engage in energy marketing and/or brokering (File No. 70-8651, HCAR No. 35-26666), NFR hereby reports that it began participating in the following retail electric marketing/brokering activities during the quarter ended September 30, 1998: NFR began participating in the New York State Electric and Gas (NYSEG) Customer Advantage Program in August of 1998. The New York Public Service Commission order approving the Customer Advantage Program is in Docket 96-E0891, entered, July 24, 1998.

           This certificate amends and restates the previous Twenty-Seventh Rule 24 Certificate in File No. 70-7833 which was filed with the Securities and Exchange Commission on November 13, 1998.

           IN WITNESS WHEREOF, the undersigned companies have duly caused this Certificate to be signed this 20th day of February 2001.

                                      NATIONAL FUEL RESOURCES, INC.



                                      By:  /s/ W. M. Petmecky
                                         --------------------------------
                                         W. M. Petmecky
                                         Secretary / Treasurer


                                      NATIONAL FUEL GAS COMPANY



                                      By:  /s/ J. R. Peterson
                                         --------------------------------
                                         J. R. Peterson
                                         Assistant Secretary

EX-99

                                                                       Exhibit A
                         NATIONAL FUEL RESOURCES, INC.
                                INCOME STATEMENT


                                           Twelve
                                         Months Ended
                                      September 30, 1998
                                      ------------------

                                            Actual
                                      ------------------
Operating Revenues:

Gas - Retail                               $48,394,623
Gas - Wholesale                             36,885,860
Electric                                       252,729
Transportation                                 275,991
Other                                        1,378,204
                                           -----------
                                            87,187,407
                                           -----------

Operating Expenses:

Purchase Gas                                82,620,571
General & Administrative                     3,314,235
Depreciation, Depletion
   & Amortization                               90,766
Franchise & Other Taxes                        320,050
                                           -----------
                                            86,345,622
                                           -----------

Operating Income                               841,785
                                           -----------

Interest Income                                446,623
Interest Expense                                31,054
                                           -----------
                                               415,569
                                           -----------

Net Income (Loss) Before Taxes               1,257,354
                                           -----------

Income Taxes:

Federal                                        562,240
State                                           46,920
Deferred                                      (138,394)
                                           -----------
                                               470,766
                                           -----------

Net Income                                 $   786,588
                                           ===========

EX-99

                                                                       Exhibit B
                          NATIONAL FUEL RESOURCES, INC.
                                  BALANCE SHEET
                                  -------------

                                             AT SEPTEMBER 30,
                                             ----------------

                                           1998             1997
                                           ----             ----
ASSETS
Current Assets:
  Cash & Temp. Cash Investments        $ 7,032,083      $ 2,324,631
  Notes Receivable - Intercompany                -        7,000,000
  Accounts Receivable                    7,287,156        6,952,291
  Accounts Receivable-Interco                4,636           38,909
  Reserve for Bad Debts                   (633,134)        (541,440)
  Gas Stored Underground                 2,077,051                -
  Prepayments                               51,509          191,798
                                       -----------      -----------
                                        15,819,301       15,966,189
                                       -----------      -----------

Property, Plant, and Equipment
  Furniture and Fixtures                   484,644          164,750
Less - Accumulated DD&A                   (132,137)         (41,371)
                                       -----------      -----------
                                           352,507          123,379
                                       -----------      -----------

Other Assets:
  Long Term Investments                    588,427          831,022
  Other Deferred Debits                    183,270          162,740
                                       -----------      -----------
                                           771,697          993,762
                                       -----------      -----------

                                       $16,943,505      $17,083,330
                                       ===========      ===========

LIABILITIES
Current Liabilities:
Accounts Payable                       $ 2,146,453      $ 3,277,938
  Accrued Liabilities                       40,302          113,878
  Current Income Taxes-Federal             (36,129)        (385,937)
  Other Taxes                               45,734           97,038
  Accounts Payable-Intercompany          1,032,645           39,302
  Dividends Payable-Intercompany            35,000           35,000
  Notes Payable-Intercompany             2,200,000                -
                                       -----------      -----------
                                         5,464,005        3,177,219
                                       -----------      -----------

Long Term Liabilities:
Deferred Income Taxes                     (871,401)        (733,007)
Miscellaneous Deferred Credits           1,042,170        3,976,976
                                       -----------      -----------
                                           170,769        3,243,969
                                       -----------      -----------

Stockholder's Equity:
  Common Stock                              10,000           10,000
  Capital Paid in Excess of Par          3,490,000        3,490,000
  Retained Earnings                      7,808,731        7,162,142
                                       -----------      -----------
Total Equity                            11,308,731       10,662,142
                                       -----------      -----------

                                       $16,943,505      $17,083,330
                                       ===========      ===========