<PAGE> 1
[COLUMBIA GAS LETTERHEAD]
October 31, 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 July, 1, 1994 through the last day of the quarter ended
September 30, 1994, Columbia made the following issuance of authorized common
stock ($10 par value) to a participant in its Long-Term Incentive Plan pursuant
to a contingent stock award.
<TABLE>
<CAPTION>
Date of Issuance Number of Shares Issued Price of Shares Issued
------------------------- ----------------------- ----------------------
<S> <C> <C>
September 30, 1994 4,110 -0-*
</TABLE>
The undersigned further certifies that the above mentioned transaction
has been carried out in accordance with the terms and conditions, and for the
purposes represented by, the Declaration, as amended, filed by Columbia with
the Commission and the Order of the Commission with respect thereto.
Very truly yours,
THE COLUMBIA GAS SYSTEM, INC.
By: /s/ L. J. BAINTER
-----------------------------
L. J. Bainter, Treasurer
- ---------------------
* Recorded on the Company financial statements at a fair market value on
date of issuance at $26.75.
