UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F
FORM 13F COVER PAGE
Report for the Calendar Quarter Ended: December 31, 1999
Check here if Amendment [ ]; Amendment Number:
This Amendment (Check only one.): [ ] is a restatment.
[ ] adds new holdings entries
Institutional Investment Manager Filing this Report
Name: Chas. P. Smith & Associates, PA, CPA's
Address: 1509 South Florida Avenue
Lakeland, FL 33803
13F File Number: 28-6224
The institutional investment manager filing this report
and the person by whom it is signed hereby represents
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: Chas. P. Smith
Title: President
Phone: 863-688-1725
Signature, Place, and Date of Signing
Chas. P. Smith, Lakeland, Florida, February 2, 2000
Report Type (Check only one.):
[x] 13F HOLDINGS REPORT
[ ] 13F NOTICE
[ ] 13F COMBINATION REPORT
List of Other Managers Reporting for this Manager:
I AM SIGNING THIS REPORT AS REQUIRED BY
THE SECURITIES AND EXCHANGE ACT OF 1934.
<PAGE>
FORM 13F SUMMARY PAGE
Report Summary:
Number of Other Included Managers: 0
Form 13F Information Table Entry Total: 76
Form 13F Information Table Value Total: 326,979
<PAGE>
<TABLE>
FORM 13F INFORMATION TABLE
VALUE SHARES/ SH/ PUT/ INVSTMT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DSCRETN MANAGERS SOLE SHARED NONE
- ------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- --------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C>
AT&T COM 001957109 8254 162447 SH SOLE 162447
Abbott Laboratories COM 002824100 1579 43475 SH SOLE 43475
Akzo Nobel NV Adr COM 010199305 377 7575 SH SOLE 7575
Alltel Corp Com COM 020039103 254 3075 SH SOLE 3075
American Express Co Com COM 025816109 7048 42394 SH SOLE 42394
Amgen Inc COM 031162100 20423 340018 SH SOLE 340018
Aon Corp Com COM 037389103 233 5832 SH SOLE 5832
Atlantic Richfield Co Com COM 048825103 821 9490 SH SOLE 9490
BP Amoco P L C Sponsored Adr COM 055622104 2870 48382 SH SOLE 48382
Bank Of America Corp New COM 060505104 330 6585 SH SOLE 6585
Bell Atlantic Corp COM 077853109 772 12545 SH SOLE 12545
Berkshire Hathaway Inc Del Cl COM 084670108 280 5 SH SOLE 5
Berkshire Hathaway Inc Del Cl COM 084670207 5278 2884 SH SOLE 2884
Bristol Myers Squibb COM 110122108 210 3278 SH SOLE 3278
Cable & Wireless PLC Sponsored COM 126830207 2062 38953 SH SOLE 38953
Capital Crossing Bk Com COM 140071101 128 10240 SH SOLE 10240
Chase Manhattan COM 16161A108 3508 45155 SH SOLE 45155
Chelsea GCA Realty Inc Com COM 163262108 2525 84890 SH SOLE 84890
Chevron Corporation Com COM 166751107 7197 83083 SH SOLE 83083
Cisco Sys Inc COM 17275R102 26259 245129 SH SOLE 245129
Citigroup Inc. COM 172967101 266 4784 SH SOLE 4784
Coca-Cola COM 191216100 1383 23745 SH SOLE 23745
Comair Holdings Inc Com COM 199789108 629 26901 SH SOLE 26901
Countrywide Cr Ind Del Com COM 222372104 457 18095 SH SOLE 18095
Dell Computer COM 247025109 13438 263500 SH SOLE 263500
Developers Divers Rlty Com COM 251591103 1761 136795 SH SOLE 136795
Du Pont E I De Nemours Com COM 263534109 4236 64299 SH SOLE 64299
Duke Power Co COM 264399106 680 13575 SH SOLE 13575
Duke Realty, Inc. COM 264411505 457 23425 SH SOLE 23425
E M C Corp Mass Com COM 268648102 793 7260 SH SOLE 7260
Eli Lilly & Co. COM 532457108 212 3188 SH SOLE 3188
Equity Resident Pptys Sh Ben I COM 29476L107 638 14939 SH SOLE 14939
Ericsson L M Tel Co Adr Cl B S COM 294821400 17951 273270 SH SOLE 273270
Exxon Mobil Corp Com COM 30231G102 10741 133321 SH SOLE 133321
Fannie Mae COM 313586109 5369 85986 SH SOLE 85986
Federal Realty COM 313747206 529 28125 SH SOLE 28125
Freddie Mac COM 313400301 4010 85195 SH SOLE 85195
GTE Corp COM 362320103 2678 37957 SH SOLE 37957
General Electric Co COM 369604103 7924 51202 SH SOLE 51202
Gillette COM 375766102 1901 46143 SH SOLE 46143
Glaxo PLC COM 37733W105 5225 93520 SH SOLE 93520
Gulf West Banks Inc Com COM 402582100 213 24334 SH SOLE 24334
Healthcare Rlty Tr Com COM 421946104 1465 93750 SH SOLE 93750
Home Depot COM 437076102 11625 169090 SH SOLE 169090
Intel COM 458140100 24529 297997 SH SOLE 297997
International Business Machine COM 459200101 331 3069 SH SOLE 3069
Johnson & Johnson COM 478160104 740 7931 SH SOLE 7931
Lucent Technologies Com COM 549463107 7147 95299 SH SOLE 95299
MCI Worldcom Inc Com COM 98155K102 7968 150168 SH SOLE 150168
Meditrust Sh Ben Int COM 58501T306 364 66171 SH SOLE 66171
Merck & Co, Inc. COM 589331107 8788 130794 SH SOLE 130794
Microsoft COM 594918104 14847 127167 SH SOLE 127167
Morgan J P & Co Inc Com COM 616880100 4040 31905 SH SOLE 31905
Nike Inc Cl B COM 654106103 1588 32035 SH SOLE 32035
Nokia Corp Sponsored Adr COM 654902204 10301 53914 SH SOLE 53914
Oracle Corp Com COM 68389X105 16277 145247 SH SOLE 145247
Payless Cashways Inc Com Par $ COM 704378405 37 24413 SH SOLE 24413
Pfizer COM 717081103 6520 201005 SH SOLE 201005
Proctor & Gamble COM 742718109 831 7583 SH SOLE 7583
SBC Communications Inc COM 78387G103 1223 25085 SH SOLE 25085
SLM Holding Corporation COM 78442A109 8252 195305 SH SOLE 195305
Schering Plough COM 806605101 4356 102796 SH SOLE 102796
Softlink Inc Com COM 83402U103 28 12000 SH SOLE 12000
Teco Energy Inc. COM 872375100 739 39800 SH SOLE 39800
Telecom Arg Stet-Fra Spns Adr COM 879273209 1470 42910 SH SOLE 42910
Texaco COM 881694103 5560 102363 SH SOLE 102363
United Dominion Rlty Tr Com COM 910197102 476 48200 SH SOLE 48200
Utilicorp United Inc. COM 918005109 473 24350 SH SOLE 24350
Walt Disney Co COM 254687106 4821 164818 SH SOLE 164818
Warner Lambert COM 934488107 4244 51791 SH SOLE 51791
Weingarten Realty COM 948741103 243 6250 SH SOLE 6250
Wrigley COM 982526105 2963 35725 SH SOLE 35725
Cendant Corp Income Prides PFD CV 151313301 1970 52700 SH SOLE 52700
Freeport-Mcmoran Cop & Gold Pf PFD CV 35671D501 200 10500 SH SOLE 10500
Kmart Fing I Pfd Trcv 7.75% PFD CV 498778208 364 8315 SH SOLE 8315
WHX Corp Pfd Cv Ser A PFD CV 929248201 310 9550 SH SOLE 9550
</TABLE>
