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                                                       Exhibit 15

November 10, 1994



Northwest Natural Gas Company
220 N.W. Second Avenue
Portland, Oregon  97209

We have made a review, in accordance with standards established
by the American Institute of Certified Public Accountants, of the
unaudited interim financial information of Northwest Natural Gas
Company and subsidiaries for the periods ended September 30, 1994
and 1993, as indicated in our report dated November 10, 1994;
because we did not perform an audit, we expressed no opinion on
that information.

We are aware that our report referred to above, which is included
in your quarterly report on Form 10-Q for the quarter ended
September 30, 1994, is incorporated by reference in Registration
Statement No. 33-34724, Post-Effective Amendment No. 1 to
Registration Statement No. 2-76276, and Post-Effective Amendments
No. 2 to Registration Statement Nos. 2-77195 and 33-19354 on
Form S-8 and in Registration Statement Nos. 33-44827, 33-64014,
33-51271, and 33-53795 and Post-Effective Amendments No. 1 to
Registration Statement Nos. 33-1304 and 33-20384 on Form S-3.

We also are aware that the aforementioned report, pursuant to
Rule 436(c) under the Securities Act, is not considered a part of
the Registration Statement prepared or certified by an accountant
or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of that Act.


DELOITTE & TOUCHE LLP