UNITED STATES OF AMERICA
 Before the
SECURITIES AND EXCHANGE COMMISSION

In the Matter of

NATIONAL FUEL GAS COMPANY                                 TWENTY-NINTH
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 Six and Twelve Months ended March 31, 1999. Also attached as Exhibit "B" is the Balance sheet of NFR as of March 31, 1999.
IN WITNESS WHEREOF, the undersigned companies have duly caused this Certificate to be signed this 12th day of May, 1999.
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

                                        Six Months               Twelve Months
                                           Ended                      Ended
                                      March 31, 1999             March 31, 1999
                                      --------------             --------------
Operating Revenues:

Gas - Retail                           $40,303,432                $59,514,155
Gas - Wholesale                         19,856,533                 35,240,216
Electric                                   707,997                    914,564
Transportation                           1,511,162                  1,599,379
Other                                   (5,301,900)                (5,359,089)
                                       -----------                -----------
                                        57,077,224                 91,909,225
                                       -----------                -----------

Operating Expenses:

Purchased Gas                           53,075,245                 85,499,734
Purchased Electric                         587,480                    788,030
General & Administrative                 1,866,174                  3,519,830
Amortization                                70,240                    121,981
Franchise & Other Taxes                    105,961                    261,589
                                       -----------                -----------
                                        55,705,100                 90,191,164
                                       -----------                -----------

Operating Income                         1,372,124                  1,718,061
                                       -----------                -----------

Interest Income                            123,364                    274,805
Miscellaneous Income                       113,618                    219,867
Interest Expense                           204,549                    205,040
                                       -----------                -----------
                                            32,433                    289,632
                                       -----------                -----------

Net Income Before Taxes                  1,404,557                  2,007,693
                                       -----------                -----------

Income Taxes:

Federal                                    483,075                    867,714
State                                       41,771                     69,412
Deferred                                    (5,694)                  (192,406)
                                       -----------                -----------
                                           519,152                    744,720
                                       -----------                -----------

Net Income                             $   885,405                $ 1,262,973
                                       ===========                ===========	

Exhibit B
NATIONAL FUEL RESOURCES, INC.
BALANCE SHEET
AT MARCH 31,

1999 1998
ASSETS

Current Assets:
  Cash                                   $   148,186      $   602,926
  Short Term Investments                   6,721,129        5,756,427
  Accounts Receivable                     14,739,818        7,737,828
  Accounts Receivable-Interco                  4,839            9,639
  Reserve for Bad Debts                     (646,498)        (533,862)
  Gas Storage                              1,821,084          296,253
  Other Current Assets                        29,376        1,645,212
                                         -----------      -----------
                                          22,817,934       15,514,423
                                         -----------      -----------

Property, Plant, and Equipment
  Furniture and Fixtures                     681,439          382,217
Less - Accumulated DD&A                     (202,377)         (80,397)
                                         -----------      -----------
                                             479,062          301,820
                                         -----------      -----------

Other Assets:
  Long Term Investments                      406,482          791,391
  Other Deferred Debits                      516,079          354,503
                                         -----------      -----------
                                             922,561        1,145,894
                                         -----------      -----------

                                         $24,219,557      $16,962,137
                                         ===========      ===========

LIABILITIES
Current Liabilities:
Accounts Payable                         $   278,818      $ 1,846,285
  Accrued Liabilities                      3,046,982        2,856,963
  Current Income Taxes-Federal               397,206         (869,875)
  Current Income Taxes-State                  48,383           55,396
  Accounts Payable-Intercompany              279,215        1,163,149
  Dividends Payable                           35,000           35,000
  Intercompany Borrowing                   9,700,000                0
                                         -----------      -----------
                                          13,785,604        5,086,918
                                         -----------      -----------

Long Term Liabilities:
Deferred Income Taxes                       (867,094)        (674,688)
Miscellaneous Deferred Credits              (823,070)       1,548,748
                                         -----------      -----------
                                          (1,690,164)         874,060
                                         -----------      -----------

Stockholder's Equity:
  Common Stock                                10,000           10,000
  Capital Paid in Excess of Par            3,490,000        3,490,000
  Retained Earnings                        9,149,117        7,886,159
  Retained Earnings - Dividends             (525,000)        (385,000)
                                         -----------      -----------
Total Equity                              12,124,117       11,001,159
                                         -----------      -----------

                                         $24,219,557      $16,962,137
                                         ===========      ===========