-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VZVQyS7uS/LESPiy4v049fvznyGG2nXGv3H/kJJwN2gZjJi08BGB4yBJp9r/gB0Z
 UECCncXzAMwcgUwx9dlqlA==

<SEC-DOCUMENT>0000070145-00-000006.txt : 20000216
<SEC-HEADER>0000070145-00-000006.hdr.sgml : 20000216
ACCESSION NUMBER:		0000070145-00-000006
CONFORMED SUBMISSION TYPE:	35-CERT
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20000215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL FUEL GAS CO
		CENTRAL INDEX KEY:			0000070145
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS DISTRIBUTION [4924]
		IRS NUMBER:				131086010
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		35-CERT
		SEC ACT:		
		SEC FILE NUMBER:	070-07833
		FILM NUMBER:		544981

	BUSINESS ADDRESS:	
		STREET 1:		10 LAFAYETTE SQ
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14203
		BUSINESS PHONE:		7168576980

	MAIL ADDRESS:	
		STREET 1:		10 LAFAYETTE SQ
		STREET 2:		10 LAFAYETTE SQ
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14203
</SEC-HEADER>
<DOCUMENT>
<TYPE>35-CERT
<SEQUENCE>1
<TEXT>

         UNITED STATES OF AMERICA
                Before the
    SECURITIES AND EXCHANGE COMMISSION
- --------------------------------------------

In the Matter of

NATIONAL FUEL GAS COMPANY                                    THIRTY-SECOND
NATIONAL FUEL RESOURCES, INC.                                 CERTIFICATE
                                                              PURSUANT TO
File No. 70-7833                                                RULE 24

(Public Utility Holding Company Act of 1935)

- --------------------------------------------

              In accordance  with the terms of the Order dated December 20, 1991
issued to National Fuel Gas Company ("National") authorizing National to acquire
the common stock of National Fuel  Resources,  Inc.  ("NFR") (File No.  70-7833,
HCAR No.  35-25437),  attached as Exhibit "A" is an Income  Statement of NFR for
the Three and Twelve  Months ended  December 31, 1999.  Also attached as Exhibit
"B" is the Balance sheet of NFR as of December 31, 1999.
              IN WITNESS  WHEREOF,  the  undersigned  companies have duly caused
this Certificate to be signed this 15th day of February, 2000.

                                     NATIONAL FUEL RESOURCES, INC.



                                     By:  /s/ R. J. Kreppel
                                        ---------------------------------------
                                        R. J. Kreppel, President


                                     NATIONAL FUEL GAS COMPANY



                                     By:  /s/ James R. Peterson
                                        ---------------------------------------
                                        James R. Peterson, Assistant Secretary


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<TEXT>

                                                                       Exhibit A
                          NATIONAL FUEL RESOURCES, INC.
                                INCOME STATEMENT


                                       Three               Twelve
                                    Months Ended        Months Ended
                                 December 31, 1999    December 31, 1999
                                -------------------  -------------------

                                        Actual             Actual
                                -------------------  -------------------

Operating Revenues                  $ 29,174,594       $ 107,836,081
                                   --------------     ---------------

Operating Expenses:

Purchased Gas                         27,053,986          98,374,519
Purchased Electric                       354,217           1,563,097
Operation                              1,613,820           4,762,394
Depreciation, Depletion
   & Amortization                         52,705             185,731
Franchise & Other Taxes                  154,423             294,872
                                   --------------     ---------------
                                      29,229,151         105,180,613
                                   --------------     ---------------

Operating Income (Loss)                  (54,557)          2,655,468
                                   --------------     ---------------

Interest Income                           67,642             360,958
Interest Expense                          39,198             200,991
                                   --------------     ---------------

Net Income (Loss) Before Taxes           (26,113)          2,815,435
                                   --------------     ---------------

Income Taxes:

Federal                                    8,247           1,080,493
State                                        550              55,586
Deferred                                 (17,678)           (136,895)
                                   --------------     ---------------
                                          (8,881)            999,184
                                   --------------     ---------------

Net Income (Loss)                      $ (17,232)        $ 1,816,251
                                   ==============     ===============

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<TEXT>

                                                                      Exhibit B
                          NATIONAL FUEL RESOURCES, INC.
                                  BALANCE SHEET

                                             AT DECEMBER 31,
                                 -----------------------------------------
                                        1999                  1998
                                 -------------------   -------------------
ASSETS
Current Assets:
  Cash and Temporary
    Cash Investments                    $ 2,304,884          $ 10,870,850
  Accounts Receivable                    17,302,485            10,181,416
  Accounts Receivable-Interco               501,474                 4,839
  Reserve for Bad Debts                    (852,910)             (653,134)
  Gas Stored Underground                  7,520,398             2,767,455
  Other Current Assets                      (84,381)              115,031
                                 -------------------   -------------------
                                         26,691,950            23,286,457
                                 -------------------   -------------------

Property, Plant, and Equipment
  Furniture and Fixtures                    777,132               548,603
Less - Accumulated DD&A                    (350,150)             (164,419)
                                 -------------------   -------------------
                                            426,982               384,184
                                 -------------------   -------------------

Other Assets                                492,300               711,664
                                 -------------------   -------------------

                                       $ 27,611,232          $ 24,382,305
                                 ===================   ===================

LIABILITIES
Current Liabilities:
  Accounts Payable                      $ 2,805,217           $ 7,224,295
  Accrued Liabilities                     1,889,506               690,365
  Accounts Payable-Intercompany             794,906             1,122,133
  Dividends Payable                         100,000                35,000
  Notes Payable - Intercompany            7,000,000             9,700,000
                                 -------------------   -------------------
                                         12,589,629            18,771,793
                                 -------------------   -------------------

Long Term Liabilities:
Deferred Income Taxes                    (1,030,679)             (889,876)
Miscellaneous Deferred Credits            2,946,774            (4,993,869)
                                 -------------------   -------------------
                                          1,916,095            (5,883,745)
                                 -------------------   -------------------

Stockholder's Equity:
  Common Stock                               10,000                10,000
  Capital Paid in Excess of Par           3,490,000             3,490,000
  Retained Earnings                       9,605,508             7,994,257
                                 -------------------   -------------------
Total Equity                             13,105,508            11,494,257
                                 -------------------   -------------------

                                       $ 27,611,232          $ 24,382,305
                                 ===================   ===================

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
