UNITED STATES OF AMERICA
 Before the
SECURITIES AND EXCHANGE COMMISSION

In the Matter of

NATIONAL FUEL GAS COMPANY                                 TWENTY-SIXTH
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 Nine and Twelve Months ended June 30, 1998. Also attached as Exhibit "B" is the Balance sheet of NFR as of June 30, 1998.
IN WITNESS WHEREOF, the undersigned companies have duly caused this Certificate to be signed this 13th day of August, 1998.
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	

Exhibit A
NATIONAL FUEL RESOURCES, INC.
INCOME STATEMENT

                                          Nine            Twelve
                                      Months Ended     Months Ended
                                      June 30, 1998    June 30, 1998
                                      -------------    -------------

                                         Actual           Actual
                                         ------           ------
Operating Revenues:

Gas - Retail                           $41,115,750      $46,100,806
Gas - Wholesale                         29,273,431       30,441,675
Electric                                   120,739          120,739
Transportation                             340,189        3,267,021
Other                                    1,372,674        1,590,060
                                       -----------      -----------
                                        72,222,783       81,520,301
                                       -----------      -----------

Operating Expenses:

Purchase Gas                            69,114,009       77,659,255
General & Administrative                 2,192,073        2,893,246
Amortization                                63,276           66,521
Franchise & Other Taxes                    246,766          295,162
                                       -----------      -----------
                                        71,616,124       80,914,184
                                       -----------      -----------

Operating Income                           606,659          606,117
                                       -----------      -----------

Interest Income                            316,013          460,896
Miscellaneous Income                       107,754          139,496
Interest Expense                            37,438           52,229
                                       -----------      -----------
                                           386,328          548,163
                                       -----------      -----------

Net Income (Loss) Before Taxes             992,987        1,154,280
                                       -----------      -----------

Income Taxes:

Federal                                    309,882          314,508
State                                       30,634          102,595
Deferred                                    30,357           18,866
                                       -----------      -----------
                                           370,873          435,969
                                       -----------      -----------

Net Income/(Loss)                      $   622,114      $   718,311
                                       ===========      ===========	

Exhibit B
NATIONAL FUEL RESOURCES, INC.
BALANCE SHEET
AT JUNE 30, 1998
 (Unaudited)
ASSETS

Current Assets:
  Cash                                 $    198,203
  Short Term Investments                  4,480,710
  Accounts Receivable                     7,464,635
  Accounts Receivable-Interco                12,376
  Reserve for Bad Debts                    (533,845)
  Other Current Assets                    3,594,975
                                       ------------
                                         15,217,054
                                       ------------

Property, Plant, and Equipment
  Furniture and Fixtures                    410,096
Less - Accumulated DD&A                    (104,648)
                                       ------------
                                            305,448
                                       ------------

Other Assets:
  Long Term Investments                     689,909
  Other Deferred Debits                     288,919
                                            978,828
                                       ------------
                                       $ 16,501,330
                                       ============

LIABILITIES
Current Liabilities:
Accounts Payable                       $  1,196,840
  Accrued Liabilities                     2,305,051
  Current Income Taxes-Federal             (738,487)
  Current Income Taxes-State                 49,269
  Accounts Payable-Intercompany           1,308,598
  Dividends Payable                          35,000
  Intercompany Borrowing                          0
                                       ------------
                                          4,156,271
                                       ------------

Long Term Liabilities:
Deferred Income Taxes                      (699,649)
Miscellaneous Deferred Credits            1,865,451
                                       ------------
                                          1,165,802
                                       ------------

Stockholder's Equity:
  Common Stock                               10,000
  Capital Paid in Excess of Par           3,490,000
  Retained Earnings                       8,099,257
  Retained Earnings - Dividends            (420,000)
                                       ------------
Total Equity                             11,179,257
                                       ------------

                                       $ 16,501,330
                                       ============