<PAGE> 1
(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