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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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 grGXsc3ySOEBrdEUL6bbVw==

<SEC-DOCUMENT>0000070145-01-000013.txt : 20010224
<SEC-HEADER>0000070145-01-000013.hdr.sgml : 20010224
ACCESSION NUMBER:		0000070145-01-000013
CONFORMED SUBMISSION TYPE:	35-CERT/A
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20010222

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/A
		SEC ACT:		
		SEC FILE NUMBER:	070-07833
		FILM NUMBER:		1551753

	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/A
<SEQUENCE>1
<FILENAME>twenty-fourtha.txt
<DESCRIPTION>AMENDED 24TH CERT. PURSUANT TO RULE 24
<TEXT>


<HTML>
<HEAD>
<TITLE> amended 2th cert. </TITLE>
</HEAD>

<BODY>

<PRE>
        UNITED STATES OF AMERICA
               Before the
   SECURITIES AND EXCHANGE COMMISSION

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

In the Matter of
                                                             AMENDED
NATIONAL FUEL GAS COMPANY                                 TWENTY-FOURTH
NATIONAL FUEL RESOURCES, INC.                              CERTIFICATE
                                                           PURSUANT TO
File Nos. 70-7833 and 70-8651                                RULE 24

(Public Utility Holding Company Act of 1935)

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

</PRE>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with the
terms of the Order dated December 20, 1991 issued to National Fuel Gas Company
(&#147;National&#148;) authorizing National to acquire the common stock of
National Fuel Resources, Inc. (&#147;NFR&#148;) (File No. 70-7833, HCAR No.
35-25437), attached as Exhibit &#147;A&#148; is an Income Statement of NFR for
the Twelve Months ended December 31, 1997. Also attached as Exhibit
&#147;B&#148; is the Balance sheet of NFR as of December 31, 1997. In accordance
with the terms of the Order dated February 12, 1997 issued to National and NFR
permitting NFR to engage in energy marketing and/or brokering (File No. 70-8651,
HCAR No. 35-26666), NFR hereby reports that it began participating in the
following retail electric marketing/brokering activities during the quarter
ended December 31, 1997: NFR began participating in Niagara Mohawk&#146;s Retail
Access pilot program in October of 1997. The New York Public Service Commission
order approving the Retail Access pilot program is in Docket No. 96-E-0948,
entered September 18, 1997. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This certificate amends and
restates the previous Twenty-Fourth Rule 24 Certificate in File No. 70-7833
which was filed with the Securities and Exchange Commission on February 13,
1998. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, the undersigned companies have
duly caused this Certificate to
be signed this 20th day of February 2001. </FONT></P>

<PRE>
                                     NATIONAL FUEL RESOURCES, INC.



                                     By:  /s/ W. M. Petmecky
                                        ---------------------------------
                                        W. M. Petmecky
                                        Secretary / Treasurer


                                     NATIONAL FUEL GAS COMPANY



                                     By:  /s/ J. R. Peterson
                                        ---------------------------------
                                        J. R. Peterson
                                        Assistant Secretary

</PRE>

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</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>twentyfourtha-is.txt
<DESCRIPTION>INCOME STATEMENT
<TEXT>


<HTML>
<HEAD>
<TITLE> nfr income statement </TITLE>
</HEAD>

<BODY>

<PRE>
                                                   Exhibit A - File No. 70-7833


                     NATIONAL FUEL RESOURCES, INC.

                           INCOME STATEMENT
                              (Unaudited)

                                     Three Months        Twelve Months
                                         Ended               Ended
                                     December 1997       December 1997
                                     -------------       -------------

Operating Revenues:
  Gas - Retail                        $10,519,318         $45,813,206
  Gas - Wholesale                       8,268,289          24,867,342
  Transportation                          328,217           3,273,801
  Other                                 1,402,369           3,102,302
                                      -----------         -----------
                                       20,518,193          77,056,651
                                      -----------         -----------

Operating Expenses:
  Purchase Gas                         19,937,415          72,823,295
  General &amp; Administrative                681,749           2,394,822
  Amortization                             18,024              27,760
  Franchise &amp; Other Taxes                  76,856             349,307
                                      -----------         -----------
                                       20,714,044          75,595,184
                                      -----------         -----------

Operating Income                         (195,851)          1,461,467
                                      -----------         -----------

Interest Income                           169,228             518,225
Miscellaneous Income                       29,777             126,118
Interest Expense                            5,588              32,654
                                      -----------         -----------
                                          193,417             611,689
                                      -----------         -----------

Net Income (Loss) Before Taxes             (2,434)          2,073,156
                                      -----------         -----------

Income Taxes:
  Federal                                 (15,762)            731,603
  State                                     2,568             138,707
  Deferred                                 15,282            (107,525)
                                      -----------         -----------
                                            2,088             762,785
                                      -----------         -----------

Net Income/(Loss)                     $    (4,522)        $ 1,310,371
                                      ===========         ===========

</PRE>

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</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>twentyfourtha-bs.txt
<DESCRIPTION>BALANCE SHEET
<TEXT>


<HTML>
<HEAD>
<TITLE> nfr income statement </TITLE>
</HEAD>

<BODY>

<PRE>

                                                   Exhibit B - File No. 70-7833

                NATIONAL FUEL RESOURCES, INC.

                        BALANCE SHEET

                    AT DECEMBER 31, 1997
                         (Unaudited)

             ASSETS
               Current Assets:
               Cash                                $       23,586
               Short Term Investments                   4,595,314
               Accounts Receivable                      9,332,539
               Accounts Receivable-Interco                 25,341
               Reserve for Bad Debts                     (533,862)
               Other Current Assets                       540,861
                                                   --------------
                                                       13,983,779
                                                   --------------

             Property, Plant, and Equipment
               Furniture and Fixtures                     335,664
               Less - Accumulated DD&amp;A                    (59,395)
                                                   --------------
                                                          276,269
                                                   --------------

             Other Assets:
               Long Term Investments                      887,040
               Other Deferred Debits                      176,185
               PTA Budget Accounts                         17,162
                                                   --------------
                                                        1,080,387
                                                   --------------

                                                   $   15,340,435
                                                   ==============

             LIABILITIES
             Current Liabilities:
               Accounts Payable                    $    1,234,626
               Accrued Liabilities                      2,469,672
               Current Income Taxes-Federal              (403,238)
               Current Income Taxes-State                  63,167
               Accounts Payable-Intercompany            1,359,531
               Dividends Payable                           35,000
                                                   --------------
                                                        4,758,758
                                                   --------------

             Long Term Liabilities:
               Deferred Income Taxes                     (707,724)
               Miscellaneous Deferred Credits             666,981
                                                   --------------
                                                          (40,743)
                                                   --------------

             Stockholder's Equity:
               Common Stock                                10,000
               Capital Paid in Excess of Par            3,490,000
               Retained Earnings                        7,472,420
               Retained Earnings - Dividends             (350,000)
                                                   --------------
               Total Equity                            10,622,420
                                                   --------------

                                                   $   15,340,435
                                                   ==============


</PRE>

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