DELOITTE & TOUCHE LLP 
      _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 

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

                                                                     EXHIBIT 15 


Northwest Natural Gas Company 
220 NW 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 March 31, 1995 and 1994 and 
June 30, 1995 and 1994, as indicated in our reports dated April 28, 
1995 and July 31, 1995, respectively; because we did not perform an 
audit, we expressed no opinion on that information. 

We are aware that our reports referred to above, which were included 
in your Quarterly Reports on Form 10-Q for the quarters ended 
March 31, 1995 and June 30, 1995, are being used in this Registration 
Statement. 

We also are aware that the aforementioned reports, pursuant to Rule 
436(c) under the Securities Act of 1933, are 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 
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DELOITTE & TOUCHE LLP 

October 20, 1995