SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 10549
FORM 10-Q
AMENDMENT NUMBER 1
(Mark One)
(X) Quarterly report pursuant to Section 13 of 15(d) of
the Securities Exchange Act of 1934
For the quarterly period ended February 28, 1997 or
( ) Transition report pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
For the transition period from to
Commission file number 0-10843
CSP Inc.
(Exact name of registrant as specified in its charter)
Massachusetts 04-2441294
(State or other jurisdiction of (I.R.S.Employer
incorporation or organization) Identification No.)
40 Linnell Circle, Billerica, Massachusetts
(Address of principal executive offices)
Registrant's telephone number, including area code:(508)663-7598
NONE
(Former name, former address, former fiscal year, if changed
since last report)
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 ()
APPLICABLE ONLY TO CORPORATE USERS:
Indicate the number of shares outstanding of each of the
issuer's classes of common stock as of the latest practicable
date.
Class Outstanding April 11, 1997
Common stock, $.01 par value 2,678,3470 shares
This amendment is being filed to correct the Exhibit 27 the
Financial Data Schedule for Six month period.
SIGNATURES
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, thereunto duly authorized.
CSP Inc.
(Registrant)
Date: April 18, 1997 By: s/s Alexander R. Lupinetti
Chief Executive Officer
and President
Date: April 18, 1997 By: s/s Gary W. Levine
Vice President of Finance
and Chief Financial Officer
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
COMPANT'S FORM 10-K DATED FEBRUARY 28, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> AUG-29-1997
<PERIOD-END> FEB-28-1997
<CASH> 11,128
<SECURITIES> 5,731
<RECEIVABLES> 3,278
<ALLOWANCES> 103
<INVENTORY> 2,317
<CURRENT-ASSETS> 23969
<PP&E> 12,878
<DEPRECIATION> 9,417
<TOTAL-ASSETS> 29,085
<CURRENT-LIABILITIES> 1,040
<BONDS> 0
0
0
<COMMON> 30
<OTHER-SE> 25,816
<TOTAL-LIABILITY-AND-EQUITY> 29,085
<SALES> 7,774
<TOTAL-REVENUES> 7,774
<CGS> 3,280
<TOTAL-COSTS> 8,186
<OTHER-EXPENSES> (414)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> 2
<INCOME-TAX> (8)
<INCOME-CONTINUING> 9
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 9
<EPS-PRIMARY> .00
<EPS-DILUTED> .00
</TABLE>
