UNITED STATES OF AMERICA
       BEFORE THE SECURITIES AND EXCHANGE COMMISSION
                      WASHINGTON, D.C.


_________________________________

IN THE MATTER OF
NATIONAL FUEL GAS COMPANY                      CERTIFICATE
NATIONAL FUEL GAS DISTRIBUTION CORPORATION     PURSUANT TO
NATIONAL FUEL GAS SUPPLY CORPORATION           RULE 24    
SENECA RESOURCES CORPORATION
UTILITY CONSTRUCTORS, INC.
HIGHLAND LAND & MINERALS, INC.
LEIDY HUB, INC.
DATA-TRACK ACCOUNT SERVICES, INC.
NATIONAL FUEL RESOURCES, INC.
HORIZON ENERGY DEVELOPMENT, INC.

FILE NO. 70-8963

(Public Utility Holding Company
Act of 1935)
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          In accordance with the terms of the Order dated 
March 11, 1997 issued to National Fuel Gas Company 
("National") and its above-named subsidiaries, National 
hereby reports that, as of the end of the first calendar 
quarter of 1997, neither National nor any of its 
subsidiaries had acquired any interest in any company which 
would be the "Affiliate" or a "Special Purpose Entity" 
described in the Order.  The applicants therefore have 
nothing to report in compliance with the Order's requirement 
to report various data with respect to the Affiliate.


          IN WITNESS WHEREOF, National has caused this 
Certificate to be executed this 14th day of May, 1997.


                              NATIONAL FUEL GAS COMPANY


                              By: /s/ Anna Marie Cellino
                                   Anna Marie Cellino
                                       Secretary