WISCONSIN NATURAL GAS CO
15-12G, 1994-01-04
NATURAL GAS TRANSMISSION
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                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D. C. 20549

                                   FORM 15 

Certification and Notice of Termination of Registration under Section 12(g) of
   the Securities Exchange Act of 1934 or Suspension of Duty to file Reports
      Under Sections 13 and 15(d) of the Securities Exchange Act of 1934.

                                     0-374
                           (Commission file number)

                     WISCONSIN SOUTHERN GAS COMPANY, INC *
            (Exact name of registrant as specified in its charter) 

                        120 East Sheridan Springs Road
                         Lake Geneva, Wisconsin 53147
                                (414) 248-8861
         (Address, including zip code, and telephone number, including
            area code, of registrant's principal executive offices)




                         COMMON STOCK, $5.00 PAR VALUE
           --------------------------------------------------------
           (Title of each class of securities covered by this form)

                                     None
         -------------------------------------------------------------
        (Titles of all other classes of securities for which a duty to
               file reports under Section 13(a) or 15(d) remains)

Please place an X in the box(es) to designate the appropriate rule
provision(s) relied upon to terminate or suspend the duty to file reports:

             Rule 12g-4(a)(1)(i)   (X)     Rule 12h-3(b)(1)(i)   (X)
             Rule 12g-4(a)(1)(ii)  ( )     Rule 12h-3(b)(1)(ii)  ( )
             Rule 12g-4(a)(2)(i)   ( )     Rule 12h-3(b)(2)(i)   ( )
             Rule 12g-4(a)(2)(ii)  ( )     Rule 12h-3(b)(2)(ii)  ( )
                                           Rule 15d-6            ( )

Approximate number of holders of record as of the certification or notice
date:     None
      ------------

Pursuant to the requirements of the Securities Exchange Act of 1934 WISCONSIN
NATURAL GAS COMPANY* has caused this certification/notice to be signed on its
behalf by the undersigned duly authorized person.


Date:   January 3, 1994
      -------------------

By:   /s/R. K. Espe
      -------------------------
       R. K. Espe, President


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   *  The registrant was merged into Wisconsin Natural Gas Company
      (Commission File No. 2-2066), a wholly-owned subsidiary of
      Wisconsin Energy Corporation (Commission File No. 1-9057),
      in a statutory merger effective January 1, 1994, in which all
      of the outstanding shares of Wisconsin Southern Gas Company, Inc.
      Common Stock were converted into shares of Wisconsin Energy
      Corporation Common Stock, $.01 par value (except for fractional
      interests paid in cash).  The address of Wisconsin Natural Gas
      Company is 231 West Michigan Street, P.O. Box 2046, Milwaukee,
      WI 53201.  The address of Wisconsin Energy Corporation is 231
      West Michigan Street, P.O. Box 2949, Milwaukee, WI 53201.
















































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