PAGE 1 OF 10

UNITED STATES OF AMERICA
 Before the
SECURITIES AND EXCHANGE COMMISSION

            In the Matter of

NATIONAL FUEL GAS COMPANY                            FIRST
NATIONAL FUEL GAS DISTRIBUTION CORPORATION           CERTIFICATE
NATIONAL FUEL GAS SUPPLY CORPORATION                 PURSUANT TO
PENN-YORK ENERGY CORPORATION                         RULE 24
SENECA RESOURCES CORPORATION
EMPIRE EXPLORATION, INC.
UTILITY CONSTRUCTORS, INC.
HIGHLAND LAND & MINERALS, INC.
LEIDY HUB, INC.
DATA-TRACK ACCOUNT SERVICES, INC.
NATIONAL FUEL RESOURCES, INC.

File No. 70-8297
(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"), Penn-York Energy Corporation ("Penn-York"), Seneca Resources Corporation ("Seneca"), Empire Exploration, Inc. ("Empire"), Utility Constructors, Inc. ("UCI"), Highland Land & Minerals, Inc. ("Highland"), Leidy Hub, Inc. ("Leidy"), Data-Track Account Services, Inc. ("Data-Track") and National Fuel Resources, Inc. ("NFR") in Form U-1, Application-Declaration, File No. 70-8297, 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 (HCAR No. 35-25964 dated December 29, 1993) with respect thereto, in that, during the quarter ended March 31, 1994:
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 and selling short-term notes in the following amounts to Chase Manhattan Bank, N.A., or other banks or financial institutions as listed in the Application-Declaration on the dates and at the rates indicated below. The proceeds from the sales of these notes were either used by National for its own corporate purposes or transferred by National to the System Money Pool to be utilized by National's subsidiaries. This schedule also reflects renewals at different rates.
PAGE 2 OF 10
- 2 -

       DATE                  AMOUNT             RATE

       1/3/94              $11,600,000      3.46%
       1/3/94                5,000,000       3.34
       1/4/94                5,800,000       3.27
      1/10/94                5,100,000       3.15
      1/14/94                6,400,000       3.08
      1/14/94               10,000,000       3.25
      1/18/94                7,500,000       3.30
      1/18/94                8,600,000       3.20
      1/19/94                2,900,000       3.50
      1/20/94                2,600,000       3.15
      1/21/94                  630,000       3.00
      1/21/94               10,000,000       3.28
      1/24/94                5,500,000       3.08
      1/25/94                7,700,000       3.08
      1/25/94               10,000,000       3.18
      1/25/94               10,000,000       3.32
      1/26/94                6,600,000       3.13
      1/27/94               10,700,000       3.12
      1/28/94                7,900,000       3.32
      1/31/94                7,500,000       3.30
      1/31/94               15,000,000       3.27
       2/1/94                5,600,000       3.35
       2/2/94                5,100,000       3.55
       2/4/94                  300,000       3.16
       2/7/94                6,300,000       3.41
      2/17/94                1,900,000       3.41
      2/25/94                7,000,000       3.58
      2/25/94                7,000,000       3.53
      2/25/94                7,000,000       3.53
      2/28/94               16,000,000       3.65
      2/28/94               15,000,000       3.60
       3/1/94                6,000,000       3.59
       3/7/94                7,700,000     3.4125
       3/8/94                9,200,000       3.35
       3/9/94                1,300,000       3.31
      3/11/94                1,700,000       3.40
      3/14/94                9,600,000       3.43
      3/14/94               10,000,000       3.40
      3/15/94                8,800,000       3.50
      3/15/94               10,000,000       3.50
      3/16/94                2,500,000       3.46
      3/17/94                4,300,000       3.40
      3/18/94                4,100,000       3.34
      3/21/94                5,400,000       3.53
      3/21/94                3,000,000       3.68
      3/21/94               12,000,000       3.70
      3/22/94               11,500,000       3.65
PAGE 3 OF 10
                           - 3 -

      3/23/94                6,600,000       3.62
      3/23/94                8,000,000       3.77
      3/24/94                1,600,000       3.62
      3/25/94               15,000,000       3.79
      3/25/94               15,000,000       3.85
      3/25/94                4,400,000       3.62
      3/28/94               12,800,000       3.82
      3/29/94                1,600,000       3.65
      3/31/94                8,000,000       3.70
      3/31/94               10,400,000       3.77	

National's credit facility with Fleet Bank of New York, N.A. was increased from $20,000,000 to $35,000,000 on March 30, 1994. Borrowings under such facility will be made in accordance with the Application-Declaration and the Commission's Order.
3. 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.
4. Supply Corporation borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below.

        DATE                  AMOUNT             RATE

        1/4/94             $   200,000     3.465%
        1/5/94                 200,000      3.468
       1/10/94                 100,000      3.452
       1/11/94                 100,000      3.460
       1/12/94                 400,000      3.462
       1/13/94                 300,000      3.463
       1/14/94               5,200,000      3.415
       1/18/94                 400,000      3.389
       1/20/94                 200,000      3.387
       1/21/94                 700,000      3.369
       1/25/94                 800,000      3.346
       1/31/94              13,300,000      3.327
        2/4/94                 400,000      3.304
        2/7/94               1,200,000      3.309
        2/8/94                 300,000      3.309
        2/9/94                 300,000      3.315
       2/10/94                 100,000      3.315
PAGE 4 OF 10
                           - 4 -

       2/14/94                 600,000      3.417
       2/15/94                 200,000      3.316
       2/16/94                 300,000      3.317
       2/18/94                 300,000      3.318
       2/22/94                 600,000      3.322
       2/23/94                 300,000      3.322
       2/24/94                 100,000      3.330
       2/25/94               1,200,000      3.352
       2/28/94                 800,000      3.389
        3/2/94                 100,000      3.386
        3/7/94                 100,000      3.399
        3/8/94                 500,000      3.395
       3/10/94                 300,000      3.394
       3/11/94                 100,000      3.401
       3/14/94               1,400,000      3.407
       3/15/94                 700,000      3.417
       3/16/94                 600,000      3.414
       3/21/94                 800,000      3.437
       3/22/94                 300,000      3.454
       3/30/94                 200,000      3.535
       3/31/94              12,100,000      3.555	

5. 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.

 DATE                  AMOUNT            RATE

3/11/94              $1,600,000      3.60%
3/17/94               4,400,000       3.62
3/18/94               1,200,000       3.60
3/22/94               3,300,000       3.87
3/24/94               4,700,000       3.66	

6. Distribution Corporation borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:

       DATE                  AMOUNT              RATE

       1/3/94              $ 3,200,000     3.471%
      1/14/94                6,900,000      3.415
      1/18/94                1,600,000      3.389
      1/20/94                  600,000      3.387
      1/21/94                1,900,000      3.369
      1/25/94               20,800,000      3.346
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                           - 5 -

      1/27/94                3,900,000      3.344
      2/17/94               10,100,000      3.319
      2/25/94               19,800,000      3.352
      2/28/94                6,900,000      3.389
      3/14/94                7,100,000      3.407
      3/15/94                  500,000      3.417
      3/25/94               25,700,000      3.512
      3/31/94                4,600,000      3.555	

7. Penn-York 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. Penn-York borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:

 DATE                  AMOUNT              RATE

 1/5/94              $  100,000      3.468%
1/20/94                 100,000       3.387
1/24/94               1,300,000       3.364
1/28/94                 300,000       3.354
1/31/94                 100,000       3.327
 2/2/94                 100,000       3.324
 2/8/94                 500,000       3.309
2/28/94                 100,000       3.389
 3/3/94               1,400,000       3.385
3/14/94                 100,000       3.407
3/18/94               2,200,000       3.423
3/23/94                 100,000       3.462
3/24/94               1,800,000       3.463
3/29/94                 100,000       3.537
3/30/94                 300,000       3.535
3/31/94                 500,000       3.555	

9. 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 other subsidiaries.
PAGE 6 OF 10
- 6 -

 DATE                  AMOUNT             RATE

 1/3/94              $3,200,000       3.34%
 1/4/94                 700,000        3.25
 1/5/94                 700,000        3.23
 1/7/94                 900,000        3.19
1/14/94               5,400,000        3.11
1/20/94                 600,000        3.30
1/28/94                 400,000        3.10
 2/1/94                 100,000        3.10
 2/2/94                 600,000        3.12
 2/2/94                 400,000        3.12
 2/4/94               2,000,000        3.16
 2/7/94                 300,000        3.16
2/10/94               3,000,000        3.42
2/14/94                 300,000        3.42
2/16/94                 200,000        3.49
2/17/94                 400,000        3.48
2/22/94               9,600,000        3.42
2/25/94                 200,000        3.48
 3/1/94                 500,000        3.68
 3/4/94               6,900,000        3.59
 3/7/94               1,200,000        3.62
 3/9/94                 200,000        3.61
3/11/94               5,200,000        3.60
3/16/94                 600,000        3.62	

10. 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.
None.
11. Seneca borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:

        DATE                  AMOUNT             RATE

        1/3/94              $  400,000     3.471%
        1/5/94                 100,000      3.468
       1/10/94                 900,000      3.452
       1/13/94                 100,000      3.463
       1/14/94                 100,000      3.415
       1/18/94               1,500,000      3.389
       1/20/94                 100,000      3.387
       1/21/94                 100,000      3.369
PAGE 7 OF 10
                           - 7 -

       1/24/94               2,000,000      3.364
       1/31/94               2,100,000      3.327
        2/3/94                 100,000      3.320
        2/4/94                 100,000      3.304
        2/9/94                 100,000      3.315
       2/11/94                 100,000      3.313
       2/17/94                 100,000      3.319
       2/18/94                 100,000      3.318
       2/22/94                 500,000      3.322
       2/24/94                 300,000      3.330
       2/28/94                 600,000      3.389
        3/4/94                 100,000      3.396
        3/8/94                 200,000      3.395
       3/14/94                 100,000      3.407
       3/16/94                 100,000      3.414
       3/18/94                 500,000      3.423
       3/22/94                 100,000      3.454
       3/30/94                 100,000      3.535
       3/31/94               1,300,000      3.555	

In accordance with the terms of the Application- Declaration (Item 5) and the Order of the Commission in this proceeding dated December 29, 1993 (HCAR No. 35-25964), attached as Exhibit A is a copy of Seneca's Income Statement for the Six and Twelve Months Ended March 31, 1994 and attached as Exhibit B is a copy of Seneca's Balance Sheet at March 31, 1994.
12. Empire 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.
13. Empire borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:

        DATE                  AMOUNT             RATE

        1/3/94              $8,900,000     3.471%
       1/18/94                 100,000      3.389
       1/28/94                 200,000      3.354
       2/25/94                 300,000      3.352
       3/17/94                 100,000      3.424
       3/28/94                 100,000      3.538
       3/31/94                 100,000      3.555

PAGE 8 OF 10
                           - 8 -	

14. 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.
15. UCI borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:

 DATE                  AMOUNT             RATE

2/25/94               $200,000      3.352%
 3/1/94                100,000       3.392
 3/3/94                200,000       3.385
3/14/94                200,000       3.407	

16. 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

 1/5/94              $  500,000      3.23%
1/14/94               1,100,000       3.11
1/18/94                 100,000       3.11
1/24/94                 100,000       3.12
 2/4/94                 500,000       3.16
2/14/94               1,200,000       3.42
2/24/94                 100,000       3.44
 3/7/94                 500,000       3.62
3/14/94               1,200,000       3.59
3/31/94                 300,000       3.68	

17. Highland borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:
None.
PAGE 9 OF 10
- 9 -
18. 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.
19. Leidy borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:
None.
20. 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.

 DATE                  AMOUNT            RATE

1/18/94               $500,000       3.11%
2/17/94                500,000        3.48
3/21/94                500,000        3.62	

21. Data-Track borrowed the following amounts from the System Money Pool on the dates and at the rates indicated below:
None.
22. 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

        1/4/94              $  600,000      3.25%
        1/5/94                 500,000       3.23
       1/18/94                 300,000       3.11
       1/20/94                 100,000       3.30
       1/21/94                 500,000       3.14
        2/2/94                 400,000       3.12
        2/4/94                 600,000       3.16
PAGE 10 OF 10
                          - 10 -

        2/7/94                 500,000       3.16
        2/9/94                 500,000       3.41
       2/11/94               1,000,000       3.42
        3/3/94                 300,000       3.59
        3/4/94                 500,000       3.59
        3/8/94                 300,000       3.62
        3/9/94                 500,000       3.61
       3/11/94                 400,000       3.60
       3/14/94               1,200,000       3.59
       3/15/94                 200,000       3.61
       3/17/94                 100,000       3.62
       3/21/94                 100,000       3.62
       3/22/94                 200,000       3.87	

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

              None.

Dated:  May 13, 1994              NATIONAL FUEL GAS COMPANY

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

\MONYPOOL\R24-1-94.WP

Money Markets Origination
Debt Markets Group
World Financial Center
North Tower
New York, New York 10281-1323
212 449 1000
MERRILL LYNCH
April 6, 1994
Ms. Donna Cambas
National Fuel Gas Company
30 Rockefeller Plaza
New York, NY 10112
Dear Donna:
This is to advise you that in connection with the distribution of commercial paper of National Fuel Gas Company from January 1, 1994 to March 31, 1994 all sales and resales were made only to those customers included on the Confidential List retained by Merrill Lynch Money Markets Inc. for National Fuel Gas Company's commercial paper program, and the sales thereof were in accordance with the provisions of that program. A summary of all trade activity for the quarter is attached.
Sincerely,

/s/ E. Stewart Johnson

E. Stewart Johnson	

Enclosure
ESJ:gkr
PROGRAM ISSUANCE TRADE DETAIL - CP
 01/01/94 - 03/31/94

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

N1         01/20/94  01/20/94  03/01/94   40   9,000,000  3.300    8,967,000
N1         01/25/94  01/25/94  04/25/94   90  10,000,000  3.270    9,918,250
N1         01/31/94  01/31/94  03/11/94   39   5,000,000  3.280    4,982,233
N1         03/01/94  03/01/94  04/12/94   42   9,000,000  3.680    8,961,360	

TOTALS

Number of Trans:  4
Total Par               33,000,000
Total Proceeds          32,828,844	

Dollar Weighted Averages
Days to Mty: 55.5
Rate: 3.392
Programs:
N1 NATIONAL FUEL GAS CO.

Chase Securities, Inc.
1 Chase Plaza, 35th Floor
New York, New York 10081
CHASE
April 11, 1994
Ms. Donna Cambas
National Fuel Gas Company
30 Rockefeller Plaza - Suite 4545
New York, New York 10020
Dear Ms. Cambas:
This is to advise you that in connection with the distribution of commercial paper for the National Fuel Gas Company from January 3, 1994 to March 31, 1994 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 activity for the quarter is attached.
Sincerely,

/s/ Anton J. Schubert

Anton J. Schubert
Vice President	

Enclosure
cc: Mr. Ron Tanski
Chase Securities, Inc.
1 Chase Plaza, 35th Floor
New York, New York 10081
CHASE April 11, 1994
NATIONAL FUEL GAS COMPANY
First Quarter Performance Report

PAR          ISSUE     MATURITY
AMOUNT       DATE      DATE      RATE   YIELD     TERM      TYPE

10,000,000   01/04/94  04/04/94  3.325  3.3494    80 Days   Discounted

15,000,000   01/18/94  04/04/94  3.32   3.3432    76 Days   Discounted

 5,000,000   01/24/94  04/07/94  3.30   3.3222    73 Days   Discounted

 6,000,000   01/31/94  03/07/94  3.25   3.2603    35 Days   Discounted

__________	

36,000,000 = TOTAL

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

SEC FILE NO. 70-8297
EXHIBIT A
SENECA RESOURCES CORPORATION
TOTAL COMPANY
INCOME STATEMENT
(INCLUDES 1986 FULL COST POOL ADJUSTMENT)

(Unaudited)

                                     Six Months Ended    Twelve Months Ended
                                        MARCH 1994           MARCH 1994
                                   __________________    ___________________

Operating Revenues                  $25,471,064              $48,654,700
                                    -----------              -----------

Operating Expenses:
  Operation and Maintenance           7,224,228               14,487,566
  Depletion, Depreciation & Amort.    9,388,263               18,444,662
  Other Taxes                           643,752                1,489,004
                                    -----------              -----------
                                     17,256,243               34,421,232
                                    -----------              -----------
 Operating Income                     8,214,821               14,233,468
                                    -----------              -----------

Other Income                             39,248                   39,248
Other Deductions                          2,968                    6,549
                                    -----------              -----------
                                         36,280                   32,699
                                    -----------              -----------

Interest Income                          20,837                   48,820
Interest Expense                      2,959,308                5,763,223
                                    -----------              -----------
                                     (2,938,471)              (5,714,403)
                                    -----------              -----------
Net Income Before
 Income Taxes                         5,312,630                8,551,764
                                    -----------              -----------

Income Taxes:
  Federal                              (858,312)                (299,011)
  Deferred                             (241,101)              (1,333,587)
                                    -----------              -----------
                                     (1,099,413)              (1,632,598)
                                    -----------              -----------

  Net Income                         $6,412,043              $10,184,362
                                     ==========              ===========	

SEC FILE NO. 70-8297
EXHIBIT B PAGE 1 OF 2
SENECA RESOURCES CORPORATION
INCLUDES 1986 FULL COST POOL ADJUSTMENT
BALANCE SHEET
AT MARCH 31, 1994
 (Unaudited)

ASSETS                                                      Total
- ------                                                  -------------
Current Assets
   Cash                                                  $1,078,528
   Accounts Receivable-
      Intercompany                                          500,953
      Other                                               8,035,166
      Allowance for Uncollectible Accounts                  (35,152)
   Notes Receivable-
      Intercompany                                                0
   Materials and Supplies                                    50,869
   Prepayments                                              724,161
   Other Current Assets                                     175,000
                                                       -------------
Total Current Assets                                     10,529,525
                                                       -------------
Property, Plant and Equipment                           341,163,476

Less: Accumulated Depreciation, Depletion
        and Amortization                                127,024,799
                                                       -------------
Net Property, Plant and Equipment                       214,138,677
                                                       -------------
Other Assets
   Other Assets                                           1,031,976
   Deferred Charges                                         307,891
   Notes Receivable                                          36,300
   Long Term Investments                                          0
                                                       -------------
Total Other Assets                                        1,376,167
                                                       -------------

   Total Assets                                        $226,044,369
                                                       =============

                                                 SEC FILE NO. 70-8297	

EXHIBIT B PAGE 2 OF 2
SENECA RESOURCES CORPORATION
INCLUDES 1986 FULL COST POOL ADJUSTMENT
BALANCE SHEET
AT MARCH 31, 1994
 (Unaudited)

LIABILITIES AND STOCKHOLDERS' EQUITY                      Total
- ------------------------------------                   -------------
Current Liabilities:
   Accounts Payable-
      Intercompany                                        ($136,897)
      Other                                               3,643,573
   Notes Payable-Intercompany                            34,900,000
   Accrued Liabilities                                    2,460,645
   Federal Income Taxes                                  (1,917,666)
   Other Accrued Taxes                                      112,894
                                                       -------------
Total Current Liabilities                                39,062,549
                                                       -------------

Other Liabilities:
   Accumulated Deferred Income Taxes                     33,737,729
   Other Deferred Credits                                 3,049,881
                                                       -------------
Total Other Liabilities                                  36,787,610
                                                       -------------
Stockholders' Equity:
   Common Stock-$5 Par Value
    Authorized-100,000 Shares; Issued and
    Outstanding-100,000 Shares                              500,000
   Paid in Capital                                       92,245,000
   Earnings Reinvested in the Business
    (Accumulated Deficit)                               (22,550,790)
                                                       -------------
                                                         70,194,210
   Advances from Associated Companies                    80,000,000
    Long-Term Debt                                                0
                                                       -------------
Total Capitalization                                    150,194,210
                                                       -------------

   Total Liabilities and Stockholders Equity           $226,044,369
                                                       =============