<PAGE> 1
[THE COLUMBIA GAS SYSTEM, INC. LETTERHEAD]
L. J. BAINTER
Treasurer
April 6, 1995
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 January 1, 1995 through the last day of the quarter ended
March 31, 1995, 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
