COLUMBIA GAS SYSTEM INC
35-CERT, 1994-05-11
NATURAL GAS TRANSMISISON & DISTRIBUTION
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(THE COLUMBIA GAS SYSTEM, INC. LETTERHEAD)





                                                                  April 26, 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.
                            Long-Term Incentive Plan
                                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 January 1, 1994 through the last day of the quarter ended
March 31, 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



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