GILBERT ASSOCIATES INC/NEW
10-Q/A, 1995-08-22
ENGINEERING SERVICES
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                   SECURITIES AND EXCHANGE COMMISSION
                                    
                        WASHINGTON, D. C. - 20549
                        _________________________
                                    
                                FORM 10-Q/A No. 2
                                    
(Mark One)
x    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT
    OF 1934

For the Quarterly Period Ended       June 30, 1995
                                   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 No. 0-12588
                        _________________________
                                    
                    GILBERT ASSOCIATES, INC.
     (Exact name of registrant as specified in its charter)



   Delaware                                                 23-2280922
(State of Incorporation)                                 (IRS Employer
                                                          Identification No.)

    P.O. Box 1498, Reading, Pennsylvania                        19603
(Mailing address of principal executive offices)             (Zip Code)


                             (610) 775-5900
          (Registrant's telephone number, including area code)

                        _________________________
                                    
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

                                                      Class A Class B
Number of shares of each class of
common stock outstanding as of
June 30, 1995 (excluding 2,508,419
Class A treasury shares):                          5,988,624    488,257


                                    
<PAGE>                                    
                                    





<PAGE>
Part II.  Other Information (Amended for Item 4(c) below)

Item 4.  Submission of Matters to a Vote of Security Holders

     (c) At a special meeting of shareholders held on June 16, 1995,
         the sale of all of the stock of the registrant's principal
         subsidiary, Gilbert/Commonwealth, Inc., to The
         Parsons Corporation was approved as follows:

             For        1,160,340

             Against       48,312

             Abstain        6,275

             Not Voted     51,866





                               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.

                                                                GILBERT
ASSOCIATES, INC.




                                   Paul H. Snyder
                                   Vice President and 
                                   Chief Financial Officer



Date:  August 22, 1995



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