EXHIBIT 15
DELOITTE & TOUCHE LLP
          ----------------------------------------------------
          3900 US Bancorp Tower    Telephone:  (503) 222-1341
          111 SW Fifth Avenue      Facsimile:  (503) 224-2172
          Portland, OR  97204-3698


August 9, 1996



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 June 30, 1996 and
1995, as indicated in our report dated July 25, 1996; 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
June 30, 1996, is incorporated by reference in Registration
Statement Nos. 33-63017 and 33-63585, Post-Effective Amendment
No. 1 to Registration Statement No. 2-76276, and Post-Effective
Amendment No. 2 to Registration Statement No. 2-77195 on Form S-8, 
and in Registration Statement Nos. 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 of 1933, 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