MATTER OF COLUMBIA GAS SYSTEM, INC.

Attorney(s) appearing for the Case

Kevin Gross, Rosenthal, Monhait, Gross and Goddess, P.A., Wilmington, DE, and James F. Bendernagel, Jr., Larry J. Nyhan and Linda S. Portasik, Sidley & Austin, Washington, DC, for Official Unsecured Creditors' Committee of Columbia Gas Transmission Corp.

James L. Patton, Jr., Young, Conaway, Stargatt & Taylor, Wilmington, DE, Lewis Kruger and Robin Keller, Stroock & Stroock & Lavan and John P. Hunt, Cravath Swaine & Moore, New York City, for debtors.

Stephen W. Spence, Phillips Goldman & Spence, Wilmington, DE and John J. Dilenschneider, Squire, Sanders & Dempsey, Columbus, OH, for Columbia Gas of Kentucky, Inc., Columbia Gas of Ohio, Inc., Columbia Gas of Pennsylvania, Inc., Columbia Gas of Maryland, Inc. and Commonwealth Gas Services, Inc.

Francis J. Trzuskowski, Trzuskowski, Kipp, Kelleher & Pearce, P.A., Wilmington, DE, and Roger M. Whelan, Leslie A. Nicholson, Jr., Alan G. Fishel and Mark H. Berman, Shaw, Pittman, Potts & Trowbridge, Washington, DC, for Official Committee of Customers of Columbia Gas Transmission Corp.

Eileen M. Ford, Froehlich, Healy & Locke, Newark, DE, for Consumer Advocate Div., Public Service Com'n, of West Virginia, Maryland Office of Peoples Counsel, Maryland Public Service Com'n, Ohio Office of Consumers' Counsel, Pennsylvania Office of Consumer Advocate, Pennsylvania Public Utility Com'n and Public Service Com'n of State of N.Y.

Ellen W. Slights, Asst. U.S. Atty., Wilmington, DE, and Stuart Gibson and Karl Fingerhood, U.S. Dept. of Justice, Tax Div., Washington, DC, for I.R.S.