<PAGE> 1
July 26, 1996
Securities and Exchange Commission
Judiciary Plaza
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs:
Interim Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
The Columbia Gas System, Inc
File No. 70-8849
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 June
25, 1996, the declarant, The Columbia Gas System, Inc. ("Columbia"), hereby
certifies that 1,939,000 shares of common stock of Columbia Coal Gasification
Corporation ("CGC") were transferred by Columbia to Columbia Natural Resources,
Inc. ("CNR") in exchange for approximately 343,245 shares of CNR common stock.
CGC was thereafter merged with and into CNR on July 1, 1996, pursuant to the
Agreement and Plan of Merger that was filed with the Commission as exhibit B-2
on Amendment No. 2 of Form U-1 dated June 20, 1996.
Columbia hereby further certifies that no action has yet been taken
regarding the reincorporation of Columbia Energy Services Corporation (CES) via
a merger into a newly-formed successor corporation for the sole purpose of
converting CES from a Kentucky to a Delaware corporation.
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 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
