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<TYPE>35-CERT/A
<SEQUENCE>1
<FILENAME>twenty-seventha.txt
<DESCRIPTION>AMENDED 24TH CERT. PURSUANT TO RULE 24
<TEXT>


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<TITLE>  amended 27th cert. </TITLE>
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<PRE>
         UNITED STATES OF AMERICA
                Before the
     SECURITIES AND EXCHANGE COMMISSION
--------------------------------------------

In the Matter of
                                                            AMENDED
NATIONAL FUEL GAS COMPANY                                TWENTY-SEVENTH
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 September 30, 1998. Also attached
as Exhibit &#147;B&#148; is the Balance sheet of NFR as of September 30, 1998.
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 September 30, 1998: NFR began participating in the New
York State Electric and Gas (NYSEG) Customer Advantage Program in August of
1998. The New York Public Service Commission order approving the Customer
Advantage Program is in Docket 96-E0891, entered, July 24, 1998. </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-Seventh Rule 24 Certificate
in File No. 70-7833 which was filed with the Securities and Exchange Commission
on November 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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