UNITED STATES OF AMERICA
BEFORE THE SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
_________________________________
IN THE MATTER OF
NATIONAL FUEL GAS COMPANY CERTIFICATE
NATIONAL FUEL GAS DISTRIBUTION CORPORATION PURSUANT TO
NATIONAL FUEL GAS SUPPLY CORPORATION RULE 24
SENECA RESOURCES CORPORATION
UTILITY CONSTRUCTORS, INC.
HIGHLAND LAND & MINERALS, INC.
LEIDY HUB, INC.
DATA-TRACK ACCOUNT SERVICES, INC.
NATIONAL FUEL RESOURCES, INC.
HORIZON ENERGY DEVELOPMENT, INC.
FILE NO. 70-8963
(Public Utility Holding Company
Act of 1935)
_________________________________
In accordance with the terms of the Order dated
March 11, 1997 issued to National Fuel Gas Company
("National") and its above-named subsidiaries, National
hereby reports that, as of the end of the first calendar
quarter of 1997, neither National nor any of its
subsidiaries had acquired any interest in any company which
would be the "Affiliate" or a "Special Purpose Entity"
described in the Order. The applicants therefore have
nothing to report in compliance with the Order's requirement
to report various data with respect to the Affiliate.
IN WITNESS WHEREOF, National has caused this
Certificate to be executed this 14th day of May, 1997.
NATIONAL FUEL GAS COMPANY
By: /s/ Anna Marie Cellino
Anna Marie Cellino
Secretary