Exhibit 99.3

               Statement Under Oath of Principal Financial Officer
       Regarding Facts and Circumstances Relating to Exchange Act Filings


I, David J. Dzuricky, state and attest that:

(1)      to the best of my knowledge, based upon a review of the covered reports
         of Piedmont Natural Gas Company, Inc., and, except as corrected or
         supplemented in a subsequent covered report:

         o        no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report; and

         o        no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report.

(2)      I have reviewed the contents of this statement with the Company's Audit
         Committee.

(3)      In this statement under oath, each of the following, if filed on or
         before the date of this statement, is a "covered report":

         o        2001 Annual Report of Piedmont Natural Gas Company, Inc., on
                  Form 10-K;

         o        all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of Piedmont Natural Gas Company,
                  Inc. filed with the Commission subsequent to the filing of the
                  Form 10-K identified above; and

         o        any amendments to any of the foregoing.




    /s/ David J. Dzuricky                      Subscribed and sworn to
    ---------------------                      before me this 7th day of
     David J. Dzuricky                                        ---
   Chief Financial Officer                     August 2002.
       August 7, 2002                          -----------

                                               /s/ Lee E. Howard
                                               --------------------------
                                               Notary Public

                                               My Commission Expires: 10-29-05
                                                                      --------



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