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                                                                    Exhibit 99.2

Statement Under Oath of Principal Executive Officer and Principal Financial
Officer Regarding Facts and Circumstances Relating to Exchange Act Filings

I, John P. Reddy, state and attest that:

(1) To the best of my knowledge, based upon a review of the covered reports of
Atmos Energy Corporation, and, except as corrected or supplemented in a
subsequent covered report:

     o    no covered report contained an untrue statement of a material fact as
          of the end of the period covered by such report (or in the case of a
          report on Form 8-K or definitive proxy materials, as of the date on
          which it was filed); and

     o    no covered report omitted to state a material fact necessary to make
          the statements in the covered report, in light of the circumstances
          under which they were made, not misleading as of the end of the period
          covered by such report (or in the case of a report on Form 8-K or
          definitive proxy materials, as of the date on which it was filed).

(2) I have reviewed the contents of this statement with the Company's audit
committee.

(3) In this statement under oath, each of the following, if filed on or before
the date of this statement, is a "covered report":

     o    the Annual Report on Form 10-K for the Fiscal Year ended September 30,
          2001 of Atmos Energy Corporation;

     o    all reports on Form 10-Q, all reports on Form 8-K and all definitive
          proxy materials of Atmos Energy Corporation filed with the Commission
          subsequent to the filing of the Form 10-K identified above; and

     o    any amendments to any of the foregoing.


    /s/ JOHN P. REDDY                           Subscribed and sworn to
    -------------------------                   before me this 14th day of
    John P. Reddy                               August, 2002.
    Senior Vice President and
    Chief Financial Officer                     /s/ SUZANNE JOHNSON
    August 14, 2002                             ---------------------------
                                                Notary Public

                                                My Commission Expires: 7-17-2006



