BELFER LAURENCE D
13F-NT, 1999-05-14
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                              UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C.  20549

                                  Form 13F

                            Form 13F COVER PAGE

Report for the Calendar Year or Quarter Ended:  March 31, 1999
                                                ----------------------------

Check here if Amendment [   ]; Amendment Number:  
                                                  -----
   This Amendment (Check only one.):  [   ] is a restatement.
                                      [   ] adds new holdings entries.

Institutional Investment Manager Filing this Report:

Name:      Laurence D. Belfer
           --------------------------------------------------------
Address:   c/o Harvest Management, L.L.C.
           --------------------------------------------------------
           600 Madison Avenue, 11th Floor
           --------------------------------------------------------
           New York, New York 10022
           --------------------------------------------------------

Form 13F File Number:  28-     
                       --------

The institutional investment manager filing this report and the person by whom 
it is signed hereby represent that the person signing the report is authorized 
to submit it, that all information contained herein is true, correct and 
complete, and that it is understood that all required items, statements, 
schedules, lists, and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager:

Name:      Laurence D. Belfer
           --------------------------------------------------
Title:     
           --------------------------------------------------
Phone:     212-644-2202
           --------------------------------------------------

Signature, Place, and Date of Signing:

       /s/ Laurence D. Belfer            New York, New York       5/14/99
       ------------------------------   ----------------------  ----------


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Report Type (Check only one.):

[   ]   13F HOLDINGS REPORT.  (Check here if all holdings of this reporting
        manager are reported in this report.)

[ X ]   13F NOTICE.  (Check here if no holdings reported are in this report,
        and all holdings are reported by other reporting manager(s).)

[   ]   13F COMBINATION REPORT.  (Check here if a portion of the holdings for
        this reporting manager are reported in this report and a portion are
        reported by other reporting manager(s).)


List of Other Managers Reporting for this Manager:


        Form 13F File Number    Name


           28-2854              James Morgan Rutman
         ----------             --------------------------


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