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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000070145-00-000020.txt : 20000516
<SEC-HEADER>0000070145-00-000020.hdr.sgml : 20000516
ACCESSION NUMBER:		0000070145-00-000020
CONFORMED SUBMISSION TYPE:	35-CERT
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20000515

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:		634404

	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
<DESCRIPTION>33RD RULE 24
<TEXT>

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

In the Matter of

NATIONAL FUEL GAS COMPANY                                THIRTY-THIRD
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 Six and Twelve Months ended March 31, 2000.  Also attached as Exhibit "B" is
the Balance sheet of NFR as of March 31, 2000.

              IN WITNESS  WHEREOF,  the  undersigned  companies have duly caused
this Certificate to be signed this 15th day of May, 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-99.1
<SEQUENCE>2
<DESCRIPTION>NFR INCOME STATEMENT
<TEXT>

                                                                       Exhibit A
                          NATIONAL FUEL RESOURCES, INC.
                                INCOME STATEMENT


                             Three                     Twelve
                          Months Ended              Months Ended
                         March 31, 2000            March 31, 2000
                         --------------            --------------

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


Operating Revenues        $ 53,733,047             $ 125,721,187
                         --------------            --------------

Operating Expenses:

Purchased Gas               49,226,868               114,298,305
Purchased Electric             424,611                 1,663,308
Operation                    1,498,055                 5,242,955
Depreciation, Depletion
   & Amortization               46,754                   194,526
Franchise & Other Taxes        230,915                   461,803
                         --------------            --------------
                            51,427,203               121,860,897
                         --------------            --------------

Operating Income             2,305,844                 3,860,290
                         --------------            --------------

Interest Income                 71,063                   350,003
Interest Expense                81,322                   150,509
                         --------------            --------------

Net Income Before Taxes      2,295,585                 4,059,784
                         --------------            --------------

Income Taxes:

Federal                        827,096                 1,569,941
State                           43,374                    69,839
Deferred                       (40,223)                 (198,782)
                         --------------            --------------
                               830,247                 1,440,998
                         --------------            --------------

Net Income                $  1,465,338             $   2,618,786
                         ==============            ==============
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<DESCRIPTION>NFR BALANCE SHEET
<TEXT>

                                                                       Exhibit B
                             NATIONAL FUEL RESOURCES, INC.
                                     BALANCE SHEET


                                                AT MARCH 31,
                                   -----------------------------------------
                                          2000                  1999
                                   -------------------   -------------------
ASSETS
Current Assets:
  Cash and Temporary
    Cash Investments                      $ 5,188,160           $ 6,869,315
  Accounts Receivable                      20,691,303            14,739,837
  Accounts Receivable-Interco                 583,217                 4,839
  Reserve for Bad Debts                      (959,525)             (646,498)
  Gas Stored Underground                    2,707,465             1,821,084
  Other Current Assets                       (152,455)               29,376
                                   -------------------   -------------------
                                           28,058,165            22,817,953
                                   -------------------   -------------------

Property, Plant, and Equipment
  Furniture and Fixtures                      777,132               681,439
Less - Accumulated DD&A                      (396,904)             (202,377)
                                   -------------------   -------------------
                                              380,228               479,062
                                   -------------------   -------------------

Other Assets                                1,909,698               893,865
                                   -------------------   -------------------

                                         $ 30,348,091          $ 24,190,880
                                   ===================   ===================

LIABILITIES
Current Liabilities:
  Accounts Payable                        $ 4,053,751           $ 2,143,421
  Accrued Liabilities                       2,176,655             1,136,698
  Accounts Payable-Intercompany               285,635               279,215
  Dividends Payable - Intercompany            100,000                35,000
  Notes Payable - Intercompany              8,700,000             9,700,000
                                   -------------------   -------------------
                                           15,316,041            13,294,334
                                   -------------------   -------------------

Long Term Liabilities:
Deferred Income Taxes                      (1,070,901)             (896,907)
Miscellaneous Deferred Credits              1,632,105              (328,606)
                                   -------------------   -------------------
                                              561,204            (1,225,513)
                                   -------------------   -------------------

Stockholder's Equity:
  Common Stock                                 10,000                10,000
  Capital Paid in Excess of Par             3,490,000             3,490,000
  Retained Earnings                        10,970,846             8,622,059
                                   -------------------   -------------------
Total Equity                               14,470,846            12,122,059
                                   -------------------   -------------------

                                         $ 30,348,091          $ 24,190,880
                                   ===================   ===================
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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