FORM 10-Q

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549



(Mark One)

[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

For the Period Ended November 30, 1997


[ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

For the transition period from             to

                          Commission File No. 333-35083

          UNITED REFINING COMPANY (see Table of Additional Registrants)
          -------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

            Pennsylvania                                   25-1411751
            ------------                                   ----------
  (State or other jurisdiction of                      (I.R.S. Employer
   incorporation or organization)                      Idenfication No.)


         15 Bradley Street
        Warren, Pennsylvania                                16365
        --------------------                                -----
       (address of principal                             (Zip Code)
         executive office)


                                  814-726-4674
                                  ------------
               Registrant's telephone number, including area code


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed  by  Section  13 or 15 (d) of the  Securities  Exchange  Act of 1934
during the preceding 12 months (or for such shorter  period that the  registrant
was  required  to file such  reports),  and (2) has been  subject to such filing
requirements for the past 90 days.  Yes [X]   No [ ]

Number of shares  outstanding  of  Registrant's  Common  Stock as of January 14,
1998: 100.



                                        1

<PAGE>


<TABLE>
<CAPTION>


--------------------------------------------------------------------------------------------------------------------------------
                                               TABLE OF ADDITIONAL REGISTRANTS
--------------------------------------------------------------------------------------------------------------------------------
                                     State of Other           Primary Standard           IRS Employer
                                    Jurisdiction of       Industrial Classification     Identification       Commission File
             Name                    Incorporation                 Number                   Number               Number
--------------------------------------------------------------------------------------------------------------------------------
<S>                              <C>                                <C>                   <C>                 <C>
Kiantone Pipeline                New York                           4612                  25-1211902          333-35083-01
Corporation
--------------------------------------------------------------------------------------------------------------------------------
Kiantone Pipeline Company        Pennsylvania                       4600                  25-1416278          333-35083-03
--------------------------------------------------------------------------------------------------------------------------------
United Refining Company of       Pennsylvania                       5541                  25-0850960          333-35083-02
Pennsylvania
--------------------------------------------------------------------------------------------------------------------------------
United Jet Center, Inc.          Delaware                           4500                  52-1623169          333-35083-06
--------------------------------------------------------------------------------------------------------------------------------
Kwik-Fill, Inc.                  Pennsylvania                       5541                  25-1525543          333-35083-05
--------------------------------------------------------------------------------------------------------------------------------
Independent Gas and Oil          New York                           5170                  06-1217388          333-35083-11
Company of Rochester, Inc.
--------------------------------------------------------------------------------------------------------------------------------
Bell Oil Corp.                   Michigan                           5541                  38-1884781          333-35083-07
--------------------------------------------------------------------------------------------------------------------------------
PPC, Inc.                        Ohio                               5541                  31-0821706          333-35083-08
--------------------------------------------------------------------------------------------------------------------------------
Super Test Petroleum, Inc.       Michigan                           5541                  38-1901439          333-35083-09
--------------------------------------------------------------------------------------------------------------------------------
Kwik-Fil, Inc.                   New York                           5541                  25-1525615          333-35083-04
--------------------------------------------------------------------------------------------------------------------------------
Vulcan Asphalt Refining          Delaware                           2911                  23-2486891          333-35083-10
Corporation
--------------------------------------------------------------------------------------------------------------------------------

</TABLE>


                                        2

<PAGE>


                             UNITED REFINING COMPANY
                                AND SUBSIDIARIES


                                      Index


 PART 1.    FINANCIAL INFORMATION                                    PAGE(S)

 Item 1.    Financial Statements

            Consolidated Balance Sheets -
            November 30, 1997 and August 31, 1997                       4

            Consolidated Statements of Operations -
            Quarters Ended November 30, 1997 and 1996                   5

            Consolidated Statements of Cash Flows -
            Quarters Ended November 30, 1997 and 1996                   6

            Notes to Consolidated Financial Statements                  7

 Item 2.    Management's Discussion and Analysis of
            Financial Condition and Results of Operations            8-10

PART II.    OTHER INFORMATION                                          11



                                        3

<PAGE>



Part 1 -- Financial Information

     Item 1.  Financial Statements


<TABLE>
<CAPTION>

                             UNITED REFINING COMPANY
                                AND SUBSIDIARIES

                           Consolidated Balance Sheets
                                 (in thousands)


                                                                                                     November 30,         August 31,
                                                                                                         1997                 1997
                                                                                                     (Unaudited)
                                                                                                       --------             --------
<S>                                                                                                    <C>                  <C>     
 Assets
 Current:
      Cash and cash equivalents ..........................................................             $ 13,077             $ 11,024
      Accounts receivable, net ...........................................................               24,015               29,762
      Inventories ........................................................................               65,725               67,096
      Prepaid expenses and other assets ..................................................                6,184                6,786
      Deferred income taxes ..............................................................                  703                  712
                                                                                                       --------             --------
                 Total current assets ....................................................              109,704              115,380
                                                                                                       --------             --------
 Property, plant and equipment:
      Cost ...............................................................................              242,120              234,956
      Less:  accumulated depreciation ....................................................               63,021               60,757
                                                                                                       --------             --------
                 Net property, plant and equipment .......................................              179,099              174,199
                                                                                                       --------             --------

 Restricted cash and cash equivalents and investments ....................................               44,790               48,168
 Deferred financing costs ................................................................                7,715                7,807
 Other assets ............................................................................                  902                  838
                                                                                                       --------             --------
                                                                                                       $342,210             $346,392
                                                                                                       --------             --------
 Liabilities and Stockholder's Equity
 Current:
      Current installments of long-term debt .............................................             $    220             $    218
      Accounts payable ...................................................................               20,614               29,010
      Accrued liabilities ................................................................               20,175               13,753
      Sales, use and fuel taxes payable ..................................................               11,568               13,056
                                                                                                       --------             --------
                 Total current liabilities ...............................................               52,577               56,037
                                                                                                       --------             --------

 Long term debt:  less current installments ..............................................              200,998              201,054
 Deferred income taxes ...................................................................               17,862               17,390
 Deferred gain on settlement of pension plan obligations .................................                2,366                2,420
 Deferred retirement benefits ............................................................               10,546               10,797
 Other noncurrent liabilities ............................................................                4,199                5,757
                                                                                                       --------             --------
                 Total liabilities .......................................................              288,548              293,455
                                                                                                       --------             --------
 Commitments and contingencies

 Stockholder's equity:
      Common stock, $.10 par value per share - shares authorized
                 100; issued and outstanding 100
      Additional paid-in capital .........................................................                7,150                7,150
      Retained earnings ..................................................................               46,512               45,787
                                                                                                       --------             --------
                 Total stockholder's equity ..............................................               53,662               52,937
                                                                                                       --------             --------
                                                                                                       $342,210             $346,392
                                                                                                       --------             --------


See accompanying notes to consolidated financial statements.

</TABLE>

                                        4

<PAGE>

<TABLE>
<CAPTION>


                             UNITED REFINING COMPANY
                                AND SUBSIDIARIES

                Consolidated Statements of Operations - Unaudited
                                 (in thousands)


                                                                                                         Three Months Ended
                                                                                                             November 30,

                                                                                                    1997                     1996
                                                                                                 ---------                ---------

<S>                                                                                              <C>                      <C>      
 Net sales .......................................................................               $ 213,302                $ 227,264
 Cost of goods sold ..............................................................                 186,121                  201,725
                                                                                                 ---------                ---------
           Gross profit ..........................................................                  27,181                   25,539
                                                                                                 ---------                ---------
 Expenses:
      Selling, general and administrative expenses ...............................                  19,116                   17,850
      Depreciation and amortization expenses .....................................                   2,274                    2,133
                                                                                                 ---------                ---------
           Total operating expenses ..............................................                  21,390                   19,983
                                                                                                 ---------                ---------
           Operating income ......................................................                   5,791                    5,556
                                                                                                 ---------                ---------
 Other income (expense):
      Interest income ............................................................                     338                      954
      Interest expense ...........................................................                  (5,508)                  (4,225)
      Other, net .................................................................                     (30)                    (175)
                                                                                                 ---------                ---------
                                                                                                    (4,584)                  (4,062)
                                                                                                 ---------                ---------

           Income before income tax expense ......................................                   1,207                    1,494
 Income tax expense ..............................................................                     482                      592
                                                                                                 ---------                ---------
 Net income ......................................................................               $     725                $     902


See accompanying notes to consolidated financial statements.

</TABLE>


                                        5

<PAGE>

<TABLE>
<CAPTION>

                             UNITED REFINING COMPANY
                                AND SUBSIDIARIES

              Consolidated Statements of Cash Flows -- (Unaudited)
                                 (in thousands)


                                                                                                           Three Months Ended
                                                                                                               November 30,
                                                                                                       1997                  1996
                                                                                                     --------              --------
<S>                                                                                                  <C>                   <C>     
 Cash flows from operating activities:
       Net income ......................................................................             $    725              $    902
       Adjustments to reconcile net income to net
              cash provided by (used in) operating activities:
             Depreciation and amortization .............................................                2,436                 2,188
             Post-retirement benefits ..................................................                 (251)                   18
             Change in deferred income taxes ...........................................                  472                   512
             (Gain) loss on asset dispositions .........................................                  (72)                 (121)
             Cash used in working capital items ........................................                2,812                (5,116)
             Other, net ................................................................                 (167)                  (67)
                                                                                                     --------              --------
                   Total adjustments ...................................................                5,230                (2,586)
                                                                                                     --------              --------
                   Net cash provided by (used in) operating ............................                5,955                (1,684)
                   activities
                                                                                                     --------              --------

 Cash flows from investing activities:
       Additions to property, plant and equipment ......................................               (7,222)               (1,029)
       Proceeds from asset dispositions ................................................                  120                   123
       Net cash provided by restricted cash, cash equivalents
             and investments ...........................................................                3,378                  --
                                                                                                     --------              --------
                   Net cash used in investing activities ...............................               (3,724)                 (906)
                                                                                                     --------              --------
 Cash flows from financing activities:
       Principal reductions of long-term debt ..........................................                  (54)                  (63)
       Deferred financing costs ........................................................                 (124)                 --
                                                                                                     --------              --------
                   Net cash used in financing activities ...............................                 (178)                  (63)
                                                                                                     --------              --------
 Net increase (decrease) in cash and cash equivalents ..................................                2,053                (2,653)
 Cash and cash equivalents, beginning of year ..........................................               11,024                15,511
                                                                                                     --------              --------
 Cash and cash equivalents, end of year ................................................             $ 13,077              $ 12,858
                                                                                                     --------              --------
 Cash provided by (used in) working capital items
       Accounts receivable, net ........................................................             $  5,747              $    356
       Inventories .....................................................................                1,371                (3,892)
       Prepaid expenses and other assets ...............................................                  611                  (235)
       Accounts payable ................................................................               (8,396)               (3,254)
       Accrued liabilties ..............................................................                4,967                 4,942
       Sales, use and fuel taxes payable ...............................................               (1,488)               (3,033)
                                                                                                     --------              --------
             Total change ..............................................................             $  2,812              $ (5,116)


See accompanying notes to consolidated financial statements.

</TABLE>


                                        6

<PAGE>



                             UNITED REFINING COMPANY
                                AND SUBSIDIARIES

                   Notes to Consolidated Financial Statements
                                   (Unaudited)



1. Basis of
   Presentation     The accompanying unaudited consolidated financial statements
                    have been prepared in  accordance  with  generally  accepted
                    accounting  principles for interim financial information and
                    with  the  instructions  to Form  10-Q  and  Rule  10-01  of
                    Regulation S-X. Accordingly,  they do not include all of the
                    information  and  footnotes  required by generally  accepted
                    accounting principles for complete financial statements.  In
                    the opinion of management,  all  adjustments  (consisting of
                    only normal recurring accruals)  considered  necessary for a
                    fair presentation have been included.  Operating results for
                    the three  month  period  ended  November  30,  1997 are not
                    necessarily  indicative  of the results that may be expected
                    for  the  year   ending   August  31,   1998.   For  further
                    information,  refer to the consolidated financial statements
                    and footnotes  thereto  incorporated  in the Company's  Form
                    10-K filing dated November 28, 1997.





                                        7

<PAGE>


                             UNITED REFINING COMPANY
                                AND SUBSIDIARIES

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS

                                   (Unaudited)




Recent Developments

         World  crude  oil  prices,  as  indicated  by the  price of  crude  oil
contracts  trading  on  the  New  York  Mercantile  Exchange  (NYMEX),  declined
approximately  $1.90 per barrel or 9.4% in December  NYMEX  trading of contracts
for January and February  delivery as compared to prices for contracts traded in
November. This will negatively impact December results, as accompanying declines
in industry  petroleum  product  prices reduced the Company's  December  selling
prices.

         The Company has improved  yields and  increased the capacity of certain
major  refinery  processing  units as the result of  maintenance  and  upgrading
activities  performed during  scheduled  shutdowns of these units in the quarter
ended November 30, 1997. The upgrading  activities  completed during the quarter
included  those  associated  with the first phase of the refinery  expansion and
upgrade portion of the Company's Capital Improvement Plan. As of January 1, 1998
the Company had completed upgrades of 17 retail outlets under the retail network
improvement portion of the Capital Improvement Plan.

Results of Operations

         Matters  discussed  below  should  be  read  in  conjunction  with  the
accompanying  unaudited financial  information.  Certain statements contained in
this  report  are   forward-looking.   Although  management  believes  that  its
expectations  are  based on  reasonable  assumptions  within  the  bounds of its
knowledge of its business and operations,  there can be no assurance that actual
results will not differ  materially  from its  expectations.  Factors that could
cause  actual  results to differ from  expectations  include  general  economic,
business  and market  conditions,  volatility  of gasoline  prices,  merchandise
margins,  customer  traffic,  weather  conditions,  labor costs and the level of
capital expenditures.  For other important factors that may cause actual results
to differ  materially  from  expectations  and underlying  assumptions,  see the
Company's periodic filings with the Securities and Exchange Commission.

Comparison of the Fiscal Quarters ended November 30, 1997 and November 30, 1996.

         Net  Sales.  Net sales  decreased  $14.0  million  or 6.1% from  $227.3
million for the fiscal quarter ended November 30, 1996 to $213.3 million for the
fiscal  quarter  ended  November 30, 1997.  The  decrease was  primarily  due to
generally  lower  industry wide prices for gasoline and  distillate and to lower
production  and sales  volumes due to the  scheduled  shutdown of certain  major
refinery  processing  units for maintenance and capital upgrades during the most
recent quarter. These factors were partially offset by higher asphalt prices for
the quarter ended  November 30, 1997 as compared to the quarter  ended  November
30, 1996. The lower gasoline and distillate prices in the quarter ended November
30, 1997 were the result of lower  industry-wide crude oil and petroleum product
prices as compared to the year earlier period.

         Cost of Goods Sold.  Cost of goods sold decreased $15.6 million or 7.7%
from $201.7  million for the fiscal  quarter  ended  November 30, 1996 to $186.1
million for the fiscal  quarter  ended  November  30,  1997.  This  decrease was
primarily due to a $4.17 per barrel decrease in the Company's crude oil cost and
to a 4.4% reduction in crude oil processing costs related to the processing unit
shutdowns for maintenance and upgrading.



                                        8

<PAGE>


                             UNITED REFINING COMPANY
                                AND SUBSIDIARIES

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS

                                   (Unaudited)


         Operating  Expenses.  Operating expenses increased $1.4 million or 7.0%
from $20.0  million  for the fiscal  quarter  ended  November  30, 1996 to $21.4
million for the fiscal  quarter  ended  November  30,  1997.  The  increase  was
primarily  in  the  Company's  retail   operations  for  items  including  sales
promotions,  retail  station  wages,  maintenance  and  environmental  expenses.
Increased  sales  promotion   expenses  were  primarily  due  to  the  Company's
introduction  of a new "frequent  fueler"  program to increase  retail  gasoline
volume.  Increased  retail wages were the result of an 8% statutory  increase in
the federal  minimum  wage  effective  September 1, 1997.  Retail  environmental
expenses were  primarily  connected  with the upgrading of  underground  storage
tanks to new federal  standards and will be partially  recovered  through future
reimbursement  received from  indemnification  funds from the states of Ohio and
Pennsylvania.

         Operating Income.  Operating income increased $0.2 million or 4.2% from
$5.6 million for the fiscal  quarter ended November 30, 1996 to $5.8 million for
the fiscal  quarter  ended  November 30, 1997.  This was primarily the result of
improved refining margins for gasoline and asphalt,  partially offset by reduced
refining margins for distillate and by increased retail operating expenses.

         Interest Expense.  Net interest expense (interest expense less interest
income)  increased  $0.7 million from $3.9 million for the fiscal  quarter ended
November  30, 1996 to $4.6  million for the fiscal  quarter  ended  November 30,
1997.  The  increase  was due to an  increase  in the amount of  long-term  debt
outstanding following the Company's sale of $200 million of Senior Notes in June
1997. This was partially  offset by a reduction in the average interest rate for
long-term debt outstanding.

         Income Taxes.  The provisions for income taxes for the fiscal  quarters
ended November 30, 1996 and November 30, 1997, has been based upon  management's
estimate of its annualized effective tax rate.

Liquidity and Capital Resources

         Working capital (current assets minus current  liabilities) at November
30,  1997 was $57.1  million  and at August  31,  1997 was  $59.3  million.  The
Company's  current ratio  (current  assets divided by current  liabilities)  was
2.09:1 at November 30, 1997, and was 2.06:1 at August 31, 1997.

         Net cash provided by operating activities totalled $6.0 million for the
three  months  ended  November  30, 1997  compared to net cash used in operating
activities of $1.7 million for the three months ended November 30, 1996.

         Net cash used in investing activities for purchases of property,  plant
and equipment  totalled $7.2 million and $1.0 million for the three months ended
November 30, 1997 and 1996,  respectively.  For the three months ended  November
30, 1997, the Company used $3.4 million of restricted cash, cash equivalents and
investments to fund the Company's Capital Improvement Plan.

         The Company reviews its capital  expenditures on an ongoing basis.  The
Company  currently  has  budgeted   approximately   $28.2  million  for  capital
expenditures  in fiscal  1998 with  $3.3  million  for  completion  of  projects
relating to underground  storage tanks.  The remaining  $24.9 million for fiscal
1998 is budgeted  for the  refinery  expansion  and retail  capital  improvement
program, refinery environmental compliance and routine maintenance. The refinery



                                        9

<PAGE>


                             UNITED REFINING COMPANY
                                AND SUBSIDIARIES

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS

                                   (Unaudited)


expansion and retail capital  improvement program is expected to be completed in
fiscal  1999.  Maintenance  and  non-discretionary   capital  expenditures  have
averaged  approximately  $4 million  annually  over the last three years for the
refining and marketing  operations.  Management does not foresee any increase in
the maintenance and non-discretionary capital expenditures during fiscal 1998.

     Future liquidity,  both short and long-term,  will continue to be primarily
dependent on realizing a refinery margin  sufficient to cover fixed and variable
expenses, including planned capital expenditures. The Company expects to be able
to meet its working capital,  capital expenditure and debt service  requirements
out of cash  flow  from  operations,  cash  on hand  and  borrowings  under  the
Company's bank credit facility with PNC Bank, National Association. Although the
Company  is not  aware of any  pending  circumstances  which  would  change  its
expectation,  changes in tax laws,  the imposition of and changes in federal and
state clean air and clean fuel requirements,  and other changes in environmental
laws and regulations may also increase future capital expenditure levels. Future
capital  expenditures  are also  subject to business  conditions  affecting  the
industry.  The Company  continues  to  investigate  strategic  acquisitions  and
capital improvements to its existing facilities.

         Federal,   state  and  local  laws  and  regulations  relating  to  the
environment affect nearly all the operations of the Company. As is the case with
all  companies  engaged in similar  industries,  the Company  faces  significant
exposure from actual or potential  claims and lawsuits  involving  environmental
matters.   Future  expenditures  related  to  environmental  matters  cannot  be
reasonably  quantified  in many  circumstances  due to the  uncertainties  as to
required  remediation  methods and related clean-up cost estimates.  The Company
cannot predict what additional environmental  legislation or regulations will be
enacted or become  effective  in the future or how  existing  or future  laws or
regulations  will be  administered  or  interpreted  with respect to products or
activities to which they have not been previously applied.

Seasonal Factors

         Seasonal factors  affecting the Company's  business may cause variation
in the prices and margins of some of the Company's products. For example, demand
for gasoline tends to be highest in spring and summer  months,  while demand for
home heating oil and  kerosene  tends to be highest in the winter  months.  As a
result,  the margin on gasoline prices versus crude oil costs generally tends to
increase  in the spring  and  summer,  while  margins  on home  heating  oil and
kerosene tend to increase in winter.

         Also,  because winter weather in the Company's  market is not favorable
for paving activity,  the Company's  asphalt sales in winter months are composed
of a much  lower  percentage  of paving  asphalt  and a  correspondingly  higher
percentage of roofing  asphalt whose demand is much less seasonal.  In addition,
the Company stores a significant  portion of winter asphalt  production for sale
the following spring and summer.





                                       10

<PAGE>



Part II - Other Information


Item 1.  Legal Proceedings

                           None

Item 2.  Changes in Securities

                           None

Item 3.  Defaults upon Senior Securities

                           None

Item 4.  Submission of Matters to a Vote of Security Holders

                           None

Item 5.  Other Information

                           None

Item 6.  Exhibits and Reports on Form 8-K

                           (a) Exhibit 27 - Financial Data Schedule
                           (b) No reports on Forms 8-K have been filed for
                               the quarter for which this report is being filed.




                                       11

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   UNITED REFINING COMPANY
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       12

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   KIANTONE PIPELINE CORPORATION
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       13

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   UNITED REFINING COMPANY OF PENNSYLVANIA
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       14

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   KIANTONE PIPELINE COMPANY
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       15

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   UNITED JET CENTER, INC.
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       16

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   KWIK-FILL, INC.
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       17

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   INDEPENDENT GASOLINE AND OIL COMPANY
                                   OF ROCHESTER, INC.
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       18

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   BELL OIL CORP.
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       19

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   PPC, INC.
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       20

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   SUPER TEST PETROLEUM, INC.
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       21

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   KWIK-FIL, INC.
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       22

<PAGE>


                                   SIGNATURES


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


Date:  January 14, 1998




                                   VULCAN ASPHALT REFINING CORPORATION
                                   ---------------------------------------
                                   (Registrant)


                                   /s/ Myron L. Turfitt
                                   ---------------------------------------
                                   Myron L. Turfitt
                                   Executive Vice President


                                   /s/ James E. Murphy
                                   ---------------------------------------
                                   James E. Murphy
                                   Chief Financial Officer




                                       23