ALLEGHENY &lt;ALGH.O> FORMING SUBSIDIARY
  Allegheny and Western Energy Corp said
  it was forming a subsidiary to market gas to smaller users in
  West Virginia.
      The company also said it completed negotiations to sell
  between 10 and 12 mln cubic feet of gas per day to a large,
  unspecified East Coast utility.
      Interstate markets will become part of the subsidiary's
  operations, the company said.
  

