UNITED STATES OF AMERICA
 Before the
SECURITIES AND EXCHANGE COMMISSION

            In the Matter of

NATIONAL FUEL GAS COMPANY                                     EIGHTH
NATIONAL FUEL GAS DISTRIBUTION CORPORATION                    CERTIFICATE
NATIONAL FUEL GAS SUPPLY CORPORATION                          PURSUANT TO
SENECA RESOURCES CORPORATION                                  RULE 24
UTILITY CONSTRUCTORS, INC.
HIGHLAND LAND & MINERALS, INC.
LEIDY HUB, INC.
DATA-TRACK ACCOUNT SERVICES, INC.
NATIONAL FUEL RESOURCES, INC.
HORIZON ENERGY DEVELOPMENT, INC.

File No. 70-8729
(Public Utility Holding Company Act of 1935)
--------------------------------------------

                THIS  IS  TO  CERTIFY,   pursuant  to  Rule  24,  that   certain	

transactions proposed by National Fuel Gas Company ("National") and its subsidiaries, National Fuel Gas Distribution Corporation ("Distribution Corporation"), National Fuel Gas Supply Corporation ("Supply Corporation"), Seneca Resources Corporation ("Seneca"), Utility Constructors, Inc. ("UCI"), Highland Land & Minerals, Inc. ("Highland"), Leidy Hub, Inc. ("Leidy"), Data-Track Account Services, Inc. ("Data-Track"), National Fuel Resources, Inc. ("NFR") and Horizon Energy Development, Inc. ("Horizon Energy") in Form U-1, Application-Declaration, File No. 70-8729, as amended, have been carried out in accordance with the terms and conditions, and for the purposes as represented by said Application-Declaration, and the Order of the Securities and Exchange Commission ("Commission") (HCAR No. 35-26443 dated December 28, 1995) with respect thereto.

During the quarter ended December 31, 1997 the following borrowing transactions occurred:
1. Sales and resales of commercial paper for the quarter are shown on the attached certificates of Merrill Lynch Money Markets, Inc. and Chase Securities, Inc.
2. National increased its outstanding borrowings by issuing short-term notes to banks or other financial institutions in the amounts, on the dates and at the rates indicated below. The proceeds from the sales of these notes were transferred by National to the System Money Pool to be utilized by National's subsidiaries. This schedule also reflects renewals at different rates.

  DATE            AMOUNT             RATE

10/01/97        $31,300,000          5.72%
10/02/97         31,800,000          5.68
10/03/97         31,200,000          5.56
10/06/97         20,600,000          5.62
10/07/97         10,400,000          5.62
10/07/97         10,000,000          5.65
10/08/97          8,000,000          5.68
10/09/97          9,900,000          5.60
10/10/97          8,100,000          5.51
10/14/97          8,500,000          5.67
10/15/97         14,300,000          5.73
10/15/97          5,000,000          5.65
10/15/97          5,000,000          5.65
10/16/97         16,500,000          5.60
10/17/97         20,300,000          5.54
10/20/97         20,300,000          5.62
10/21/97         17,500,000          5.62
10/22/97          5,000,000          5.69
10/22/97          9,700,000          5.81
10/23/97          8,500,000          5.62
10/24/97          2,400,000          5.62
10/27/97         15,000,000          5.66
10/27/97         12,100,000          5.65
10/28/97         12,000,000          5.68
10/29/97          9,500,000          5.60
10/30/97         11,900,000          5.68	

10/31/97        $11,500,000          5.80%
10/31/97         15,000,000          5.67
11/03/97          7,500,000          5.80
11/04/97          6,500,000          5.70
11/05/97         15,800,000          5.79
11/05/97         25,000,000          5.85
11/05/97         15,000,000          5.66
11/06/97         17,400,000          5.70
11/06/97         20,000,000          5.75
11/07/97         20,100,000          5.60
11/10/97         20,800,000          5.66
11/12/97         20,500,000          5.74
11/13/97         18,200,000          5.66
11/14/97         31,500,000          5.60
11/17/97         15,000,000          5.73
11/17/97         16,800,000          5.79
11/19/97         12,700,000          5.66
11/20/97         10,900,000          5.60
11/21/97          9,400,000          5.54
11/24/97          6,500,000          5.64
11/25/97         10,600,000          5.64
11/25/97         20,000,000          5.62
11/26/97         26,800,000          5.73
11/28/97         15,000,000          5.78
11/28/97         23,300,000          5.85
12/01/97         18,000,000          5.75
12/01/97         10,800,000          5.87
12/02/97          7,400,000          5.70
12/02/97         22,000,000          6.02
12/03/97          3,300,000          5.72
12/05/97         16,600,000          5.54
12/08/97         25,000,000          5.80
12/08/97         14,800,000          5.60
12/09/97         13,900,000          5.54
12/10/97          9,800,000          5.50
12/11/97          5,100,000          5.56
12/12/97         18,100,000          5.56
12/15/97         22,300,000          5.88
12/16/97         20,300,000          5.88
12/17/97          7,800,000          5.85
12/17/97         10,000,000          5.74
12/18/97          5,000,000          5.66
12/18/97          6,800,000          5.75
12/19/97         16,700,000          5.60
12/22/97            800,000          5.68	

12/22/97        $20,000,000          5.85%
12/23/97         18,200,000          5.62
12/24/97         15,000,000          6.09
12/24/97         15,000,000          6.00
12/24/97          2,200,000          5.60
12/26/97          7,600,000          5.50
12/29/97          7,300,000          6.08
12/29/97         15,000,000          5.96
12/30/97          3,100,000          5.82
12/30/97         11,900,000          5.90
12/31/97         12,000,000          5.96
12/31/97          3,800,000          6.90	

3. National increased its outstanding borrowings to be used for its own corporate purposes by issuing short-term notes to banks or other financial institutions in the amounts on the dates and at the rates indicated below:
None.
4. National transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's subsidiaries.

  DATE           AMOUNT           RATE

10/03/97       $  300,000         5.59%
10/10/97          400,000         5.60
10/22/97          300,000         5.63
11/03/97        2,000,000         5.64
11/06/97          500,000         5.65
12/01/97        1,300,000         5.69
12/03/97          800,000         5.72	

5. Supply Corporation transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.
None.
6. Supply Corporation borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below.

  DATE             AMOUNT           RATE

10/02/97        $   300,000         5.63%
10/03/97            200,000         5.59
10/06/97            100,000         5.60
10/07/97            200,000         5.61
10/08/97            300,000         5.61
10/09/97            800,000         5.60
10/10/97            300,000         5.60
10/15/97          7,200,000         5.62
10/16/97          1,300,000         5.61
10/17/97            600,000         5.60
10/20/97            700,000         5.61
10/22/97            300,000         5.63
10/24/97          1,500,000         5.61
10/29/97            100,000         5.62
10/30/97          1,600,000         5.62
10/31/97          2,100,000         5.64
11/03/97          2,000,000         5.64
11/04/97            200,000         5.63
11/05/97         25,700,000         5.68
11/06/97            100,000         5.65
11/07/97            100,000         5.64
11/10/97            200,000         5.64
11/12/97            500,000         5.65
11/14/97            300,000         5.64
11/17/97            400,000         5.67
11/18/97            200,000         5.66
11/19/97            100,000         5.66
11/21/97            300,000         5.65
11/28/97          1,800,000         5.69
12/03/97            200,000         5.72	

12/05/97         $  100,000         5.72%
12/08/97            200,000         5.75
12/09/97            200,000         5.74
12/10/97            200,000         5.74
12/15/97          1,900,000         5.78
12/16/97            600,000         5.78
12/17/97            400,000         5.77
12/18/97            100,000         5.76
12/23/97            200,000         5.76
12/24/97            200,000         5.81
12/30/97          1,000,000         5.85
12/31/97          3,100,000         5.88	

7. Distribution Corporation transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.
None.
8. Distribution Corporation borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:

  DATE             AMOUNT            RATE

10/14/97        $   400,000          5.61%
10/15/97          5,900,000          5.62
10/16/97            900,000          5.61
10/17/97          3,200,000          5.60
10/20/97          1,000,000          5.61
10/24/97            400,000          5.61
10/27/97         31,600,000          5.62
10/31/97         10,000,000          5.64
11/05/97          6,000,000          5.68
11/20/97          1,400,000          5.66
11/25/97         37,800,000          5.66
11/28/97          6,000,000          5.69
12/15/97          1,000,000          5.78
12/16/97            600,000          5.78	

12/18/97        $ 3,400,000          5.76
12/22/97          3,000,000          5.77
12/23/97          1,000,000          5.76
12/24/97         22,400,000          5.81
12/26/97          8,300,000          5.81
12/31/97          8,100,000          5.88	

9. Seneca transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.

  DATE             AMOUNT           RATE

10/09/97         $1,000,000         5.60%
11/07/97          1,000,000         5.64
12/05/97          1,500,000         5.72	

10. Seneca borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:

  DATE             AMOUNT           RATE

10/06/97         $ 5,000,000        5.60%
10/07/97           1,900,000        5.61
10/09/97           2,700,000        5.60
10/14/97           1,300,000        5.61
10/23/97             400,000        5.61
10/28/97           1,700,000        5.62
10/29/97             100,000        5.62
10/30/97           2,500,000        5.62
10/31/97           2,400,000        5.64
11/03/97           1,500,000        5.64
11/04/97             300,000        5.63
11/05/97          17,600,000        5.68
11/07/97             500,000        5.64
11/10/97           3,100,000        5.64
11/12/97           1,000,000        5.65
11/17/97           1,000,000        5.67
11/19/97           1,500,000        5.66
11/26/97             500,000        5.67	

11/28/97          $3,700,000        5.69%
12/01/97             500,000        5.69
12/02/97             600,000        5.72
12/03/97             800,000        5.72
12/04/97             400,000        5.72
12/08/97           1,000,000        5.75
12/09/97           2,200,000        5.74
12/10/97             100,000        5.74
12/11/97             300,000        5.75
12/15/97           1,000,000        5.78
12/18/97             300,000        5.76
12/23/97           1,000,000        5.76
12/29/97           2,500,000        5.84
12/30/97             500,000        5.85
12/31/97           2,200,000        5.88	

11. UCI transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.
None.
12. UCI borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:
None.
13. Highland transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.
DATE AMOUNT RATE
10/21/97 $300,000 5.61%

14. Highland borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:
None.
15. Leidy transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.
None.
16. Leidy borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:
None.
17. Data-Track transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.
None.
18. Data-Track borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:
None.
19. NFR transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.

  DATE             AMOUNT           RATE

10/03/97          $100,000                  5.59%
10/07/97           600,000                  5.61
10/08/97           100,000                  5.61	

10/10/97         $  700,000                  5.60%
10/15/97            200,000                  5.62
10/20/97            100,000                  5.61
10/21/97            300,000                  5.61
10/27/97            200,000                  5.62
11/12/97            200,000                  5.65
11/18/97            400,000                  5.66
11/19/97            600,000                  5.66
11/20/97            400,000                  5.66
11/26/97            100,000                  5.67
12/02/97            900,000                  5.72
12/03/97            100,000                  5.72
12/08/97          1,000,000                  5.75
12/09/97            500,000                  5.74
12/11/97            100,000                  5.75
12/12/97            200,000                  5.75
12/15/97            100,000                  5.78
12/16/97            300,000                  5.78
12/17/97            400,000                  5.77
12/19/97            200,000                  5.75
12/31/97            100,000                  5.88	

20. NFR borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:
DATE AMOUNT RATE
12/26/97 $800,000 5.81%
21. Horizon Energy transferred the following amounts to the System Money Pool on the dates and at the rates indicated below. These amounts were either used to decrease outstanding System borrowings and/or commercial paper or utilized by National's other subsidiaries.
None.

22. Horizon Energy borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:

  DATE             AMOUNT           RATE

10/02/97        $   400,000         5.63%
11/03/97            200,000         5.64
11/06/97            100,000         5.65
11/18/97            100,000         5.66
12/02/97         22,000,000         5.72
12/03/97            100,000         5.72
12/23/97            100,000         5.76	

Dated:  February 12, 1998                  NATIONAL FUEL GAS COMPANY

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

Chase Securities, Inc.
270 Park Avenue
New York, New York 10017-2070
January 14, 1998
Ms. Donna Cambas
National Fuel Gas Company
10 Lafayette Square - Room 1100
Buffalo, New York 14203
Dear Ms. Cambas:
The is to advise you that in connection with the distribution of commercial paper for the National Fuel Gas Company from October 1, 1997 to December 31, 1997 all sales and resales on your behalf by Chase Securities, Inc. were made only to those customers included in the Confidential List retained by the corporation of National Fuel Gas Company's commercial paper program. The issuance of National Fuel Gas Company commercial paper and sales thereof were made in accordance with the provisions of that program. A summary of all trade activitiy for the quarter is attached.
Sincerely,

/s/ Anton J. Schubert

Anton J. Schubert
Vice President	

Chase Securities, Inc.
270 Park Avenue
New York, NY 10017-2070
NATIONAL FUEL GAS COMPANY
Fourth Quarter Performance Report
October 1, 1997 to December 31, 1997

    PAR       ISSUE     MATURITY
  AMOUNT       DATE       DATE     RATE   YIELD      TERM        TYPE

20,000,000   10/06/97   12/05/97   5.57   5.6248    63 Days   Discounted
15,000,000   10/06/97   01/20/98   5.61   5.7042   106 Days   Discounted
10,000,000   10/16/97   12/01/97   5.60   5.5896    46 Days   Discounted
 5,000,000   10/16/97   12/08/97   5.60   5.6466    53 Days   Discounted
10,000,000   11/03/97   03/06/98   5.68   5.7924   123 Days   Discounted
15,000,000   11/07/97   02/12/98   5.71   5.7992    97 Days   Discounted
15,000,000   11/17/97   11/18/97   5.75   5.7509     1 Day    Discounted
14,000,000   11/18/97   11/19/97   5.60   5.6008     1 Day    Discounted
15,000,000   11/18/97   02/05/98   5.77   5.8147    48 Days   Discounted

----------	

119.

/s/Anton J. Schubert
Anton J. Schubert, Vice President	

Global Money Markets
Corporate and Institutional
Client Group
World Financial Center
North Tower
New York, New York 10281-1311
212 449 1000
FAX 212 449 1786
Telex 671 6340
MERRILL LYNCH
January 29, 1998
Ms. Donna Cambas
National Fuel Gas Company
10 Lafayette Square - Room 1100
Buffalo, NY 14203
Dear Donna:
This is to advise you that in connection with the distribution of commercial paper of National Fuel Gas Company from October 1, 1997 to December 31, 1997 no sales or resales were made by Merrill Lynch Money Markets Inc. for National Fuel Gas Company's commercial paper program. Verification of which is attached.
Sincerely,

/s/ Michael J. Maita

Michael J. Maita	

Enclosure

PROGRAM ISSUANCE TRADE DETAIL - CP
10/01/97 - 12/31/97

Pgm  Fx/F1  Trade Dt   Sett Dt   MTY    DTM   PAR     Rate    Proceeds

  TOTALS
  ------

Number of Trans:  0
Total Par                          0
Total Proceeds                     0

  Dollar Weighted Averages
  ------------------------

Days to Mty:  NaN
Rate:  NaN

Programs:
     N1       NATIONAL FUEL GAS CO.	

1/29/98 Page 2