COLUMBIA GAS SYSTEM INC
35-CERT, 1994-07-14
NATURAL GAS TRANSMISISON & DISTRIBUTION
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                  (THE COLUMBIA GAS SYSTEM, INC. LETTERHEAD)



                              July 13, 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 April,
1, 1994 through the last day of the quarter ended June 30, 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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