SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q/A
Quarterly Report Under Section 13 or 15(d)
of the Securities Exchange Act of 1934
For Quarter Ended September 30, 1994
Commission File Number 1-4929
COMSAT CORPORATION
6560 Rock Spring Drive
Bethesda, MD 20817
(301) 214-3000
District of Columbia 52-0781863
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
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 twelve (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 ninety (90) days. Yes X No
46,700,000 shares of the Registrant's common stock were
outstanding as of September 30, 1994.
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Part II
OTHER INFORMATION
Item 6. (a) Exhibits
No. 11 - Computation of Earnings Per Share
No. 27 - Financial Data Schedule
(b) Reports on Form 8-K
(i) Report on Form 8-K dated July 12, 1994,
filing a press release reporting that the
audit by the FCC of the corporation's
participation in Inmarsat and the
corporation's earnings in 1991 and 1992 has
been completed.
(ii) Report on Form 8-K (as amended on Form 8-K/A)
dated July 15, 1994, filing a press release
announcing the corporation's financial
results for the quarter ending June 30, 1994.
(iii) Report on Form 8-K (as amended on Form
8-K/A) dated July 19, 1994, reporting
Supplemental Quarterly Income Statements
for 1992 and 1993 as restated for the
merger with Radiation Systems, Inc.
accounted for as a pooling of interests.
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SIGNATURES
Pursuant to the requirements on the Securities and Exchange
Act of 1934, the Registrant has duly caused this report to be
signed on its behalf by the undersigned hereunto duly authorized.
COMSAT Corporation
By /s/Allen E. Flower
Allen E. Flower
Controller
Date: November 23, 1994
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<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-END> SEP-30-1994
<CASH> 15,825
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<RECEIVABLES> 209,647
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<COMMON> 309,441
0
0
<OTHER-SE> 502,937
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<SALES> 0
<TOTAL-REVENUES> 609,127
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<OTHER-EXPENSES> 155,433
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 18,576
<INCOME-PRETAX> 104,400
<INCOME-TAX> 41,204
<INCOME-CONTINUING> 63,196
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<EXTRAORDINARY> 0
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