CM CORP
15-15D, 1999-01-28
ASSET-BACKED SECURITIES
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<PAGE> 1
                               UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                            Washington, DC 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   2-67676

                                 C.M. Corp.
           (Exact name of registrant as specified in its charter)

 311 Park Place Blvd., Suite 500, Clearwater, Florida 33759 (727) 791-2111
- ------------------------------------------------------------------------------
  (Address, including zip code, and telephone number, including area code,
                of registrant's principal executive offices)

                   12 1/4% Series B Mortgage-Backed Bonds
 -----------------------------------------------------------------------------
          (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)   ( )             Rule 12h-3(b)(1)(i)    ( )
       Rule 12g-4(a)(1)(ii)  ( )             Rule 12h-3(b)(1)(ii)   (X)
       Rule 12g-4(a)(2)(i)   ( )             Rule 12h-3(b)(2)(i)    ( ) 
       Rule 12g-4(a)(2)(ii)  ( )             Rule 12h-3(b)(2)(ii)   ( )
                                             Rule 13d-6             ( )

       Approximate number of holders of record as of the certification or
notice date :   300
                ---
       Pursuant  to the  requirements  of  the  Securities  Exchange  Act of
1934,  C.M.  Corp.  has  caused  this certification/notice to be signed on
its behalf by the undersigned duly authorized person.

Date:   January 18, 1999                          By:  /s/ Ronald C. McCabe
     ----------------------------------              ----------------------
                                                       Ronald C. McCabe,
                                                       Senior 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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