File No. 70-8541
SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C.
AMENDMENT NO. 2 TO
FORM U-1
APPLICATION OR DECLARATION
under
the
PUBLIC UTILITY HOLDING COMPANY ACT OF 1935

National Fuel Gas Company          National Fuel Gas
10 Lafayette Square                  Distribution Corporation
Buffalo, New York  14203           10 Lafayette Square
                                   Buffalo, New York  14203

Seneca Resources Corporation       National Fuel Gas Supply
10 Lafayette Square                  Corporation
Buffalo, New York  14203           10 Lafayette Square
                                   Buffalo, New York  14203

National Fuel Resources, Inc.      Utility Constructors, Inc.
10 Lafayette Square                10 Lafayette Square
Buffalo, New York  14203           Buffalo, New York  14203	

(Names of companies filing this statement
and addresses of principal executive offices)
NATIONAL FUEL GAS COMPANY
(Name of top registered holding company)
Philip C. Ackerman Robert J. Reger, Jr., Esq.
Senior Vice President Reid & Priest LLP
National Fuel Gas Company 40 West 57th Street
10 Lafayette Square New York, New York 10019
Buffalo, New York 14203
(Names and addresses of agents for service)

Item 6. Exhibits and Financial Statements.
The following exhibit is made a part of this statement:
(A) Exhibits
G Financial Data Schedules.

SIGNATURES
Pursuant to the requirements of the Public Utility
Holding Company Act of 1935, the undersigned companies have duly
caused this amendment to be signed on their behalf by the
undersigned thereunto duly authorized.
NATIONAL FUEL GAS COMPANY

By /s/ Gerald T. Wehrlin
  ------------------------
   Gerald T. Wehrlin
   Controller	

NATIONAL FUEL GAS
DISTRIBUTION CORPORATION

By /s/ Gerald T. Wehrlin
  ------------------------
   Gerald T. Wehrlin
   Senior Vice President,
     Controller	

SENECA RESOURCES CORPORATION

By /s/ Gerald T. Wehrlin
  ------------------------
   Gerald T. Wehrlin
   Secretary, Treasurer and
     Controller	

NATIONAL FUEL GAS SUPPLY
CORPORATION

By /s/ Joseph P. Pawlowski
  ------------------------
   Joseph P. Pawlowski
   Treasurer	

NATIONAL FUEL RESOURCES, INC.

By /s/ David F. Smith
  ------------------------
   David F. Smith
   President	

UTILITY CONSTRUCTORS, INC.

     By /s/ Joseph P. Pawlowski
       ------------------------
        Joseph P. Pawlowski
        Treasurer

DATED:  January 23, 1995	

EXHIBIT INDEX
G Financial Data Schedules

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

ARTICLE OPUR1	
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM NATIONAL FUEL GAS COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.	
MULTIPLIER: 1,000	

		
PERIOD TYPE	12 MOS	12 MOS	
FISCAL YEAR END	SEP 30 1994	SEP 30 1994	
PERIOD START	OCT 01 1993	OCT 01 1993	
PERIOD END	SEP 30 1994	SEP 30 1994	
BOOK VALUE	PER BOOK	PRO FORMA	
TOTAL NET UTILITY PLANT	1,542,739	1,542,739	
OTHER PROPERTY AND INVEST	0	0	
TOTAL CURRENT ASSETS	220,938	265,731	
TOTAL DEFERRED CHARGES	15,796	15,796	
OTHER ASSETS	202,184	205,236	
TOTAL ASSETS	1,981,657	2,029,502	
COMMON	37,278	37,278	
CAPITAL SURPLUS PAID IN	379,156	379,156	
RETAINED EARNINGS	363,854	356,614	
TOTAL COMMON STOCKHOLDERS EQ	780,288	773,048	
PREFERRED MANDATORY	0	0	
PREFERRED	0	0	
LONG TERM DEBT NET	462,500	674,000	
SHORT TERM NOTES	102,500	35,300	
LONG TERM NOTES PAYABLE	0	0	
COMMERCIAL PAPER OBLIGATIONS	10,000	10,000	
LONG TERM DEBT CURRENT PORT	96,000	0	
PREFERRED STOCK CURRENT	0	0	
CAPITAL LEASE OBLIGATIONS	0	0	
LEASES CURRENT	0	0	
OTHER ITEMS CAPITAL AND LIAB	530,369	537,154	
TOT CAPITALIZATION AND LIAB	1,981,657	2,029,502	
GROSS OPERATING REVENUE	1,141,324	1,141,324	
INCOME TAX EXPENSE	47,792	43,894	
OTHER OPERATING EXPENSES	967,629	967,629	
TOTAL OPERATING EXPENSES	1,015,421	1,011,523	
OPERATING INCOME LOSS	125,903	129,801	
OTHER INCOME NET	3,656	3,656	
INCOME BEFORE INTEREST EXPEN	129,559	133,457	
TOTAL INTEREST EXPENSE	47,124	58,262	
NET INCOME	85,672	78,432	
PREFERRED STOCK DIVIDENDS	0	0	
EARNINGS AVAILABLE FOR COMM	85,672	78,432	
COMMON STOCK DIVIDENDS	57,725	57,725	
TOTAL INTEREST ON BONDS	36,699	49,889	
CASH FLOW OPERATIONS	199,229	0	
EPS PRIMARY	2.32	2.12	
EPS DILUTED	2.32	2.12	

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

ARTICLE OPUR1	
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM NATIONAL FUEL GAS COMPANY'S (PARENT COMPANY) FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.	
MULTIPLIER: 1,000	

		
PERIOD TYPE	12 MOS	12 MOS	
FISCAL YEAR END	SEP 30 1994	SEP 30 1994	
PERIOD START	OCT 01 1993	OCT 01 1993	
PERIOD END	SEP 30 1994	SEP 30 1994	
BOOK VALUE	PER BOOK	PRO FORMA	
TOTAL NET UTILITY PLANT	137	137	
OTHER PROPERTY AND INVEST	0	0	
TOTAL CURRENT ASSETS	300,113	240,544	
TOTAL DEFERRED CHARGES	895	895	
OTHER ASSETS	1,227,778	1,339,090	
TOTAL ASSETS	1,528,923	1,580,666	
COMMON	37,278	37,278	
CAPITAL SURPLUS PAID IN	379,156	379,156	
RETAINED EARNINGS	363,854	356,614	
TOTAL COMMON STOCKHOLDERS EQ	780,288	773,048	
PREFERRED MANDATORY	0	0	
PREFERRED	0	0	
LONG TERM DEBT NET	462,500	674,000	
SHORT TERM NOTES	145,100	77,900	
LONG TERM NOTES PAYABLE	0	0	
COMMERCIAL PAPER OBLIGATIONS	10,000	10,000	
LONG TERM DEBT CURRENT PORT	96,000	0	
PREFERRED STOCK CURRENT	0	0	
CAPITAL LEASE OBLIGATIONS	0	0	
LEASES CURRENT	0	0	
OTHER ITEMS CAPITAL AND LIAB	35,035	45,718	
TOT CAPITALIZATION AND LIAB	1,528,923	1,580,666	
GROSS OPERATING REVENUE	0	0	
INCOME TAX EXPENSE	212	212	
OTHER OPERATING EXPENSES	6,805	6,805	
TOTAL OPERATING EXPENSES	7,017	7,017	
OPERATING INCOME LOSS	(7,017)	(7,017)	
OTHER INCOME NET	132,642	136,540	
INCOME BEFORE INTEREST EXPEN	125,625	129,523	
TOTAL INTEREST EXPENSE	43,190	54,328	
NET INCOME	85,672	78,432	
PREFERRED STOCK DIVIDENDS	0	0	
EARNINGS AVAILABLE FOR COMM	85,672	78,432	
COMMON STOCK DIVIDENDS	57,725	57,725	
TOTAL INTEREST ON BONDS	36,699	49,889	
CASH FLOW OPERATIONS	0	0	
EPS PRIMARY	2.32	2.12	
EPS DILUTED	2.32	2.12	

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

ARTICLE OPUR1	
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM NATIONAL FUEL GAS DISTRIBUTION CORPORATION'S FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.	
SUBSIDIARY:	
NUMBER: 1	
NAME: NATIONAL FUEL GAS DISTRIBUTION CORPORATION	
MULTIPLIER: 1,000	

		
PERIOD TYPE	12 MOS	12 MOS	
FISCAL YEAR END	SEP 30 1994	SEP 30 1994	
PERIOD START	OCT 01 1993	OCT 01 1993	
PERIOD END	SEP 30 1994	SEP 30 1994	
BOOK VALUE	PER BOOK	PRO FORMA	
TOTAL NET UTILITY PLANT	787,794	787,794	
OTHER PROPERTY AND INVEST	0	0	
TOTAL CURRENT ASSETS	163,686	163,686	
TOTAL DEFERRED CHARGES	4,605	4,605	
OTHER ASSETS	164,461	164,461	
TOTAL ASSETS	1,120,546	1,120,546	
COMMON	59,170	59,170	
CAPITAL SURPLUS PAID IN	121,668	121,668	
RETAINED EARNINGS	205,226	203,065	
TOTAL COMMON STOCKHOLDERS EQ	386,064	383,903	
PREFERRED MANDATORY	0	0	
PREFERRED	0	0	
LONG TERM DEBT NET	256,000	305,000	
SHORT TERM NOTES	145,600	96,600	
LONG TERM NOTES PAYABLE	0	0	
COMMERCIAL PAPER OBLIGATIONS	0	0	
LONG TERM DEBT CURRENT PORT	0	0	
PREFERRED STOCK CURRENT	0	0	
CAPITAL LEASE OBLIGATIONS	0	0	
LEASES CURRENT	0	0	
OTHER ITEMS CAPITAL AND LIAB	332,882	335,043	
TOT CAPITALIZATION AND LIAB	1,120,546	1,120,546	
GROSS OPERATING REVENUE	931,673	931,673	
INCOME TAX EXPENSE	25,125	23,961	
OTHER OPERATING EXPENSES	841,089	841,089	
TOTAL OPERATING EXPENSES	866,214	865,050	
OPERATING INCOME LOSS	65,459	66,623	
OTHER INCOME NET	1,580	1,580	
INCOME BEFORE INTEREST EXPEN	67,039	68,203	
TOTAL INTEREST EXPENSE	29,475	32,800	
NET INCOME	37,564	35,403	
PREFERRED STOCK DIVIDENDS	0	0	
EARNINGS AVAILABLE FOR COMM	37,564	35,403	
COMMON STOCK DIVIDENDS	29,872	29,872	
TOTAL INTEREST ON BONDS	0	0	
CASH FLOW OPERATIONS	0	0	
EPS PRIMARY	0	0	
EPS DILUTED	0	0	

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

ARTICLE OPUR1	
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM NATIONAL FUEL GAS SUPPLY CORPORATION'S FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.	
SUBSIDIARY:	
NUMBER: 2	
NAME: NATIONAL FUEL GAS SUPPLY CORPORATION	
MULTIPLIER: 1,000	

		
PERIOD TYPE	12 MOS	12 MOS	
FISCAL YEAR END	SEP 30 1994	SEP 30 1994	
PERIOD START	OCT 01 1993	OCT 01 1993	
PERIOD END	SEP 30 1994	SEP 30 1994	
BOOK VALUE	PER BOOK	PRO FORMA	
TOTAL NET UTILITY PLANT	440,810	440,810	
OTHER PROPERTY AND INVEST	0	0	
TOTAL CURRENT ASSETS	81,315	113,115	
TOTAL DEFERRED CHARGES	10,035	10,035	
OTHER ASSETS	19,101	19,101	
TOTAL ASSETS	551,261	583,061	
COMMON	25,345	25,345	
CAPITAL SURPLUS PAID IN	35,894	35,894	
RETAINED EARNINGS	134,663	132,462	
TOTAL COMMON STOCKHOLDERS EQ	195,902	193,701	
PREFERRED MANDATORY	0	0	
PREFERRED	0	0	
LONG TERM DEBT NET	209,465	245,965	
SHORT TERM NOTES	21,400	16,700	
LONG TERM NOTES PAYABLE	0	0	
COMMERCIAL PAPER OBLIGATIONS	0	0	
LONG TERM DEBT CURRENT PORT	0	0	
PREFERRED STOCK CURRENT	0	0	
CAPITAL LEASE OBLIGATIONS	0	0	
LEASES CURRENT	0	0	
OTHER ITEMS CAPITAL AND LIAB	124,494	126,695	
TOT CAPITALIZATION AND LIAB	551,261	583,061	
GROSS OPERATING REVENUE	155,879	155,879	
INCOME TAX EXPENSE	18,680	17,495	
OTHER OPERATING EXPENSES	92,034	92,034	
TOTAL OPERATING EXPENSES	110,714	109,529	
OPERATING INCOME LOSS	45,165	46,350	
OTHER INCOME NET	1,257	1,257	
INCOME BEFORE INTEREST EXPEN	46,422	47,607	
TOTAL INTEREST EXPENSE	15,771	19,157	
NET INCOME	30,651	28,450	
PREFERRED STOCK DIVIDENDS	0	0	
EARNINGS AVAILABLE FOR COMM	30,651	28,450	
COMMON STOCK DIVIDENDS	17,523	17,523	
TOTAL INTEREST ON BONDS	0	0	
CASH FLOW OPERATIONS	0	0	
EPS PRIMARY	0	0	
EPS DILUTED	0	0	

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

ARTICLE OPUR1	
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SENECA RESOURCES, INC.'S FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.	
SUBSIDIARY:	
NUMBER: 3	
NAME: SENECA RESOURCES, INC.	
MULTIPLIER: 1,000	

		
PERIOD TYPE	12 MOS	12 MOS	
FISCAL YEAR END	SEP 30 1994	SEP 30 1994	
PERIOD START	OCT 01 1993	OCT 01 1993	
PERIOD END	SEP 30 1994	SEP 30 1994	
BOOK VALUE	PER BOOK	PRO FORMA	
TOTAL NET UTILITY PLANT	308,666	308,666	
OTHER PROPERTY AND INVEST	0	0	
TOTAL CURRENT ASSETS	15,781	15,781	
TOTAL DEFERRED CHARGES	1,068	1,068	
OTHER ASSETS	716	716	
TOTAL ASSETS	326,231	326,231	
COMMON	500	500	
CAPITAL SURPLUS PAID IN	104,035	104,035	
RETAINED EARNINGS	5,004	3,163	
TOTAL COMMON STOCKHOLDERS EQ	109,539	107,698	
PREFERRED MANDATORY	0	0	
PREFERRED	0	0	
LONG TERM DEBT NET	48,000	58,000	
SHORT TERM NOTES	85,000	75,000	
LONG TERM NOTES PAYABLE	0	0	
COMMERCIAL PAPER OBLIGATIONS	0	0	
LONG TERM DEBT CURRENT PORT	0	0	
PREFERRED STOCK CURRENT	0	0	
CAPITAL LEASE OBLIGATIONS	0	0	
LEASES CURRENT	0	0	
OTHER ITEMS CAPITAL AND LIAB	83,692	85,533	
TOT CAPITALIZATION AND LIAB	326,231	326,231	
GROSS OPERATING REVENUE	71,503	71,503	
INCOME TAX EXPENSE	3,282	2,291	
OTHER OPERATING EXPENSES	49,336	49,336	
TOTAL OPERATING EXPENSES	52,618	51,627	
OPERATING INCOME LOSS	18,885	19,876	
OTHER INCOME NET	107	107	
INCOME BEFORE INTEREST EXPEN	18,992	19,983	
TOTAL INTEREST EXPENSE	6,939	9,771	
NET INCOME	15,919	14,078	
PREFERRED STOCK DIVIDENDS	0	0	
EARNINGS AVAILABLE FOR COMM	15,919	14,078	
COMMON STOCK DIVIDENDS	0	0	
TOTAL INTEREST ON BONDS	0	0	
CASH FLOW OPERATIONS	0	0	
EPS PRIMARY	0	0	
EPS DILUTED	0	0	

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

ARTICLE OPUR1	
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM UTILITY CONSTRUCTORS, INC.'S FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.	
SUBSIDIARY:	
NUMBER: 4	
NAME: UTILITY CONSTRUCTORS, INC.	
MULTIPLIER: 1,000	

		
PERIOD TYPE	12 MOS	12 MOS	
FISCAL YEAR END	SEP 30 1994	SEP 30 1994	
PERIOD START	OCT 01 1993	OCT 01 1993	
PERIOD END	SEP 30 1994	SEP 30 1994	
BOOK VALUE	PER BOOK	PRO FORMA	
TOTAL NET UTILITY PLANT	4,509	4,509	
OTHER PROPERTY AND INVEST	0	0	
TOTAL CURRENT ASSETS	5,078	11,578	
TOTAL DEFERRED CHARGES	0	0	
OTHER ASSETS	2,464	2,464	
TOTAL ASSETS	12,051	18,551	
COMMON	1	1	
CAPITAL SURPLUS PAID IN	5,959	5,959	
RETAINED EARNINGS	(3,070)	(3,546)	
TOTAL COMMON STOCKHOLDERS EQ	2,890	2,414	
PREFERRED MANDATORY	0	0	
PREFERRED	0	0	
LONG TERM DEBT NET	0	10,000	
SHORT TERM NOTES	7,300	3,800	
LONG TERM NOTES PAYABLE	0	0	
COMMERCIAL PAPER OBLIGATIONS	0	0	
LONG TERM DEBT CURRENT PORT	0	0	
PREFERRED STOCK CURRENT	0	0	
CAPITAL LEASE OBLIGATIONS	0	0	
LEASES CURRENT	0	0	
OTHER ITEMS CAPITAL AND LIAB	1,861	2,337	
TOT CAPITALIZATION AND LIAB	12,051	18,551	
GROSS OPERATING REVENUE	13,589	13,589	
INCOME TAX EXPENSE	(411)	(667)	
OTHER OPERATING EXPENSES	15,662	15,662	
TOTAL OPERATING EXPENSES	15,251	14,995	
OPERATING INCOME LOSS	(1,662)	(1,406)	
OTHER INCOME NET	628	628	
INCOME BEFORE INTEREST EXPEN	(1,034)	(778)	
TOTAL INTEREST EXPENSE	255	987	
NET INCOME	(2,003)	(2,479)	
PREFERRED STOCK DIVIDENDS	0	0	
EARNINGS AVAILABLE FOR COMM	(2,003)	(2,479)	
COMMON STOCK DIVIDENDS	0	0	
TOTAL INTEREST ON BONDS	0	0	
CASH FLOW OPERATIONS	0	0	
EPS PRIMARY	0	0	
EPS DILUTED	0	0	

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

ARTICLE OPUR1	
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM NATIONAL FUEL RESOURCE, INC.'S FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.	
SUBSIDIARY:	
NUMBER: 5	
NAME: NATIONAL FUEL RESOURCE, INC.	
MULTIPLIER: 1,000	

		
PERIOD TYPE	12 MOS	12 MOS	
FISCAL YEAR END	SEP 30 1994	SEP 30 1994	
PERIOD START	OCT 01 1993	OCT 01 1993	
PERIOD END	SEP 30 1994	SEP 30 1994	
BOOK VALUE	PER BOOK	PRO FORMA	
TOTAL NET UTILITY PLANT	13	13	
OTHER PROPERTY AND INVEST	0	0	
TOTAL CURRENT ASSETS	7,718	17,718	
TOTAL DEFERRED CHARGES	9	9	
OTHER ASSETS	542	542	
TOTAL ASSETS	8,282	18,282	
COMMON	10	10	
CAPITAL SURPLUS PAID IN	3,490	3,490	
RETAINED EARNINGS	2,160	1,599	
TOTAL COMMON STOCKHOLDERS EQ	5,660	5,099	
PREFERRED MANDATORY	0	0	
PREFERRED	0	0	
LONG TERM DEBT NET	0	10,000	
SHORT TERM NOTES	0	0	
LONG TERM NOTES PAYABLE	0	0	
COMMERCIAL PAPER OBLIGATIONS	0	0	
LONG TERM DEBT CURRENT PORT	0	0	
PREFERRED STOCK CURRENT	0	0	
CAPITAL LEASE OBLIGATIONS	0	0	
LEASES CURRENT	0	0	
OTHER ITEMS CAPITAL AND LIAB	2,622	3,183	
TOT CAPITALIZATION AND LIAB	8,282	18,282	
GROSS OPERATING REVENUE	50,764	50,764	
INCOME TAX EXPENSE	506	204	
OTHER OPERATING EXPENSES	49,153	49,153	
TOTAL OPERATING EXPENSES	49,659	49,357	
OPERATING INCOME LOSS	1,105	1,407	
OTHER INCOME NET	127	127	
INCOME BEFORE INTEREST EXPEN	1,232	1,534	
TOTAL INTEREST EXPENSE	6	869	
NET INCOME	1,226	665	
PREFERRED STOCK DIVIDENDS	0	0	
EARNINGS AVAILABLE FOR COMM	1,226	665	
COMMON STOCK DIVIDENDS	0	0	
TOTAL INTEREST ON BONDS	0	0	
CASH FLOW OPERATIONS	0	0	
EPS PRIMARY	0	0	
EPS DILUTED	0	0