ZIONS COOPERATIVE MERCANTILE INSTITUTION
15-12G, 2000-01-03
DEPARTMENT STORES
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                    SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C.  20549

                             FORM 15

Certification and Notice of Termination of Registration under
Section 12(g) of the Securities Exchange Act of 1934 or
Suspension of Duty to File Reports Under Sections 13 and 15(d) of
the Securities Exchange Act of 1934.

               Commission File Number   0-1391

     Zions Co-operative Mercantile Institution
   (a Utah corporation, I.R.S. Employer Identification No. 87-
0196220)
      (Exact name of registrant as specified in its charter)

2200 South 900 West, Salt Lake City, Utah 84137    Tel. (801)
579-6179
(Address, including zip code, and telephone number, including
area code, of registrant's principal executive offices)

               Common Stock, par value $0.001 per share
     (Title of each class of securities covered by this Form)

                              None
(Titles of all other classes of securities for which a duty to
file reports under section 13(a) or 15(d) remains)

     Please place an X in the box(es) to designate the
appropriate rule provision(s) relied upon to terminate or suspend
the duty to file reports:

     Rule 12g-4(a)(1)(i)  [x]      Rule 12h-3(b)(1)(ii) [ ]
     Rule 12g-4(a)(1)(ii) [ ]      Rule 12h-3(b)(2)(i)  [ ]
     Rule 12g-4(a)(2)(i)  [ ]      Rule 12h-3(b)(2)(ii) [ ]
     Rule 12g-4(a)(2)(ii) [ ]      Rule 15d-6           [ ]
     Rule 12h-3(b)(1)(i)  [ ]

     Approximate number of holders of record as of the
certification or notice date:  1



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     Pursuant to the requirements of the Securities Exchange Act
of 1934, Zions Co-operative Mercantile Institution, a Utah
corporation, I.R.S. Employer Identification Number 87-0196220,
has caused this certification/notice to be signed on its behalf
by the undersigned duly authorized person.

DATE:     January 3, 2000         BY:   /s/ Richard A. Brickson
                                        Richard A. Brickson
                                        Vice President

Instruction:  This form is required by Rules 12g-4, 12h-3 and
15d-6 of the General Rules and Regulations under the Securities
Exchange Act of 1934.  The registrant shall file with the
Commission three copies of Form 15, one of which shall be
manually signed.  It may be signed by an officer of the
registrant, by counsel or by any other duly authorized person.
The name and title of the person signing the form shall be typed
or printed under the signature.


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