SOFTWARE DEVELOPERS CO INC/DE/
10-Q/A, 1995-09-25
CATALOG & MAIL-ORDER HOUSES
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September 25, 1995



Securities and Exchange Commission
VIA EDGAR LINK

Re:     The Software Developer's Company, Inc.
        Commission File No. 1-10139; Form 10-QA, Exhibit 27
        for the Quarter Ended June 30, 1995                      

Dear Sir/Madam:

Enclosed for filing on behalf of The Software Developer's
Company, Inc. is an amendment to our previously filed Form 10-Q
for the quarter ended June 30, 1995 which includes Exhibit 27,
Financial Data Schedule.  

This Form 10-QA (Exhibit 27) is being filed in accordance with
Item 601(c) of Regulation S-K and Regulation S-B and Rule 401 of
Regulation S-T which requires that a Financial Data Schedule be
submitted with any electronic filing that includes new financial
statements for a recent fiscal year or interim year-to-date
period.  The attached required Financial Data Schedule was
erroneously omitted from the electronic filing of the Company's
Form 10-Q for the quarter ended June 30, 1995.

If you have any questions or comments regarding this filing,
please do not hesitate to call me at (617) 740-0101 x 410.

Very truly yours,



James O'Connor, Jr.
Chief Financial Officer

Enclosures

<PAGE>
                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C. 20549

                          __________________

                             FORM 10-QA
                          __________________


  XX   Amendment to 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 Number 1-10139
                                       

                  THE SOFTWARE DEVELOPER'S COMPANY, INC.
         (Exact name of registrant as specified in its charter)


DELAWARE                                04-2911320
(State or other jurisdiction of       (I.R.S. Employer
incorporation or organization)        Identification No.)


90 INDUSTRIAL PARK ROAD
HINGHAM, MASSACHUSETTS                            02043
(Address of principal executive offices)       (Zip Code)


                         (617) 740-0101
                   (Registrant's Telephone Number)



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 other 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     XX Yes   No

As of July 21, 1995 there were 7,442,998 shares of Common Stock
outstanding.<PAGE>
                             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.





Date:  September 25, 1995           THE SOFTWARE DEVELOPER'S
                                     COMPANY, INC.

                                   By: /s/ Barry N. Bycoff
                                       Barry N. Bycoff
                                       President and Chief
                                       Executive Officer 
                                       (Principal Executive
                                       Officer)


                         
Date:  September 25, 1995          By: /s/ James O'Connor, Jr.
                                       James O'Connor, Jr.
                                       Financial and Chief
                                       Accounting Officer)        
                                  


WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

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<ARTICLE> 5
<LEGEND>
<CIK>     0000840824
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-1996
<PERIOD-END>                               JUN-30-1995
<CASH>                                         647,421
<SECURITIES>                                         0
<RECEIVABLES>                                5,583,810
<ALLOWANCES>                                   484,382
<INVENTORY>                                  1,820,595
<CURRENT-ASSETS>                             7,938,373
<PP&E>                                       2,073,260
<DEPRECIATION>                               1,623,489
<TOTAL-ASSETS>                               9,400,367
<CURRENT-LIABILITIES>                        7,111,049
<BONDS>                                              0
<COMMON>                                        74,682
                                0
                                      7,610
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                 9,400,367
<SALES>                                     13,206,489
<TOTAL-REVENUES>                            13,206,489
<CGS>                                       10,699,409
<TOTAL-COSTS>                               13,011,070
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              40,282
<INCOME-PRETAX>                                155,137
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            155,137
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   155,137
<EPS-PRIMARY>                                      .02
<EPS-DILUTED>                                      .02
        

</TABLE>


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