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SOUTHERN UNION COMPANY
504 LAVACA, SUITE 800
AUSTIN, TEXAS 78701
(512) 477-5852
June 28, 1995
VIA EDGAR
_________
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D. C. 20549
RE: Form 10-K/A: Amendment No. 2 to Form 10-K
Southern Union Savings Plan
of Southern Union Company;
Commission File No. 1-6407
__________________________
Ladies and Gentlemen:
The undersigned registrant hereby amends the following items,
financial statements, exhibits, or other portions of its
Transition Report on Form 10-K for the year ended June 30, 1994
as set forth in the Form 11-K. The financial statements and
supplemental schedules of the Southern Union Savings Plan have
been filed in paper.
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this amendment to be signed on
its behalf by the undersigned, thereunto duly authorized.
Very truly yours,
DAVID J. KVAPIL
_______________
David J. Kvapil
Vice President and Controller
(Principal Accounting Officer)
DJK/lg
Enclosures
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D. C. 20549
__________________________________
FORM 10-K/A
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
___
SECURITIES EXCHANGE ACT OF 1934
OR
X TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
___
SECURITIES EXCHANGE ACT OF 1934
For the Fiscal Year Ended June 30, 1994
Commission File No. 1-6407
___________________________________
SOUTHERN UNION COMPANY
(Exact name of registrant as specified in its charter)
Delaware 75-0571592
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
504 Lavaca Street, Eighth Floor 78701
Austin, Texas (Zip Code)
(Address of principal executive offices)
Registrant's telephone number, including area code: (512) 477-5981
Securities Registered Pursuant to Section 12(b) of the Act:
Title of each class Name of each exchange in which registered
___________________ ___________________________________________
Common Stock, par American Stock Exchange (effective March 6,
value $1 per share 1995 Southern Union Company switched to the
New York Stock Exchange)
Securities Registered Pursuant to Section 12(g) of the Act: None
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
___ ___
Indicate by check mark if disclosure of delinquent filers pursuant
to Item 405 of Regulation S-K is not contained herein, and will not
be contained, to the best of registrant's knowledge, in definitive
proxy or information statements incorporated by reference in Part
III of this Form 10-K or any amendments by this Form 10-K. X
___
The aggregate market value of the voting stock held by
non-affiliates of the registrant on September 16, 1994, was
approximately $123,197,968. The number of shares of the
registrant's Common Stock outstanding on September 16, 1994 was
11,501,794.
DOCUMENTS INCORPORATED BY REFERENCE
None.
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EXHIBIT INDEX
Exhibit
No. Description
_______ ____________________________________________
28.1 Annual Report on Form 11-K for the Southern
Union Savings Plan for the fiscal year ended
December 31, 1994*.
______________________________
*The financial statements and supplemental schedules of the
Southern Union Savings Plan have been filed in paper.
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SIGNATURE
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, hereunto duly authorized.
Dated: June 28, 1995 SOUTHERN UNION COMPANY
By: DAVID J. KVAPIL
________________________
David J. Kvapil
Vice President and Controller
(Principal Accounting Officer)
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