Form U-12(1)-B 30,303-3
[P. 40.465] FORM U-12(1)-B (THREE-YEAR STATEMENT)
[Effective August 1, 1938: revised December 31, 1941: amended in
Release No. 35.25746 (P. 85.116), effective
April 26, 1993, 58 FR 14999; and Release No. 35-26031 (P. 85.337)
effective May 31, 1994, 59 F.R. 21922.]
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.
Three year period ending 1999
FORM U-12(I)-B (THREE YEAR STATEMENT)
Statement Pursuant to Section 12(i) of Public Utility
Holding Company Act of 1935 by a Person Regularly Employed
or Retained by a Registered Holding
Company or a Subsidiary Thereof and Whose Employment
Contemplates Only Routine Expenses as Specified in Rule 71(b)

(To be filed in DUPLICATE. If acknowledgment is desired, file in triplicate)
[See instructions on back of this form (P. 40,470).]
1. Name and business address of person filing statement. PHILIP C. ACKERMAN, 10 Lafayette Square, Buffalo, NY 14203
2. Names and business addresses of any persons through whom the undersigned proposes to act in matters included within the exemption provided by paragraph (b) of Rule U-71. National Fuel Gas Company, 10 Lafayette Square, Buffalo, NY 14203; National Fuel Gas Distribution Corporation, 10 Lafayette Square, Buffalo, NY 14203; Seneca Resources Corporation, 10 Lafayette Square, Buffalo, NY 14203; Highland Land & Minerals, Inc., Box 84, Kane, PA 16735; Horizon Energy Development, Inc., 10 Lafayette Square, Buffalo, NY 14023
3. Registered holding companies and subsidiary companies by which the undersigned is regularly employed or retained. National Fuel Gas Company (holding company); National Fuel Gas Distribution Corporation (subsidiary); Seneca Resources Corporation (subsidiary); Highland Land & Minerals, Inc.
(subsidiary); Horizon Energy Development, Inc. (subsidiary)
4. Position or relationship in which the undersigned is employed or retained by each of the companies named in item 3, and brief description of nature of services to be rendered in each such position or relationship. National Fuel Gas Company - Senior Vice President; National Fuel Gas Distribution Corporation - President; Seneca Resources Corporation - Director; Highland Land & Minerals, Inc. - President; Horizon Energy Development, Inc. - President
5. (a) Compensation received during the current year and estimated to be received over the next two calendar years by the undersigned or others, directly or indirectly, for services rendered by the undersigned, from each of the companies designated in item 3. (Use column (a) as supplementary statement only.) [Amended in Release No. 35-26031 (P. 85.337), effective May 31, 1994, 59

F.R. 21922.]
                            Salary or other
                             compensations
                       ------------------------
Name of recipient      received         to be        Person or company from whom
                                       received      received or to be received
                         (a)              (b)
-------------------------------------------------------------------------------
Philip C. Ackerman    $376,000         $376,000      National Fuel Gas
                                                     Distribution Corp.
                        61,100           61,100      Seneca Resources Corp.
                        23,500           23,500      National Fuel Gas Co.
                         4,700            4,700      Highland Land & Minerals,
                                                     Inc.
                         4,700            4,700      Horizon Energy Development,
                                                     Inc.
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(b) Basis for compensation if other than salary.
6. (To be answered in supplementary statement only. See instructions.) Expenses incurred by the undersigned or any person named in item 2, above, during the calendar year in connection with the activities described in item 4, above, and the source or sources of reimbursement for same.
(a) Total amount of routine expenses charged to client: $ 0
(b) Itemized list of all other expenses:
Date January 23, 1998 (Signed) /s/ Philip C. Ackerman
Section 12(i) of the Public Utility Holding Company Act of 1935 provides that it shall be unlawful for any person employed or retained by any registered holding company, or any subsidiary company thereof, to present, advocate, or oppose any matter affecting any registered holding company or any subsidiary company thereof, before the Congress or any Member or committee thereof, or before the Commission or Federal Power Commission, or any member, officer, or employee of either such Commission, unless appropriate reports are filed as the Commission may prescribe.