UNITED STATES OF AMERICA
                    Before the
SECURITIES AND EXCHANGE COMMISSION

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In the Matter of NATIONAL FUEL GAS COMPANY NATIONAL FUEL GAS SUPPLY CORPORATION EMPIRE STATE PIPELINE NATIONAL FUEL RESOURCES, INC. SENECA RESOURCES CORPORATION HORIZON LFG, INC. (formerly known as          UPSTATE ENERGY INC.) File No. 70-10168 (Public Utility Holding Company Act of 1935)

SECOND CERTIFICATE PURSUANT TO RULE 24

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        THIS IS TO CERTIFY, pursuant to Rule 24, that certain transactions proposed by National Fuel Gas Company (“National”), and its subsidiary, Seneca Resources Corporation (“Seneca”), in the Application-Declaration on Form U-1, as amended (“Application-Declaration”), in SEC File No. 70-10168, have been carried out in accordance with the terms and conditions of, and for the purposes as represented by, said Application-Declaration, and the Order of the Securities and Exchange Commission (HCAR No. 35-27790 dated December 30, 2003) with respect thereto, as amended.

I.    Foreign Energy Affiliates Acquired

        During the six months ended March 31, 2005, no new "Foreign Energy Affiliates" were acquired. National's only Foreign Energy Affiliate is Seneca Energy Canada Inc., an Alberta, Canada corporation.

II.    Aggregate Investment in Foreign Energy Affiliates

        The amount of National’s aggregate investment in Foreign Energy Affiliates as of March 31, 2005 was $257,872,940.

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        IN WITNESS WHEREOF, the undersigned companies have caused this Certificate to be executed as of this 26th day of May, 2005.

NATIONAL FUEL GAS COMPANY By:    /s/  P. C. Ackerman            P. C. Ackerman            Chairman, President & CEO

SENECA RESOURCES CORPORATION By:    /s/  J. A. Beck            J. A. Beck            President