January 5, 1996
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 September 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 September 30, 1995 which includes Exhibit
11, Computation of Earnings per share and Exhibit 27, Financial
Data Schedule.
These items were transmitted as part of our Form 10-Q filed via
EDGAR on November 15, 1995; however, we were notified that they
were not received successfully at that time.
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-Q/A
(AMENDMENT)
__________________
XX Quarterly report pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934, For the quarterly period
ended September 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 November 3, 1995 there were 7,529,011 shares of Common
Stock outstanding.<PAGE>
ITEM 6. Exhibits and Reports on Form 8-K
(a) Exhibits:
Exhibit No. 11 - Computation of earnings per share
attached hereto.
Exhibit No. EX-27 - Financial Data Schedule, filed
as an attachment.
<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: January 5, 1996 THE SOFTWARE DEVELOPER'S
COMPANY, INC.
By: /s/ Barry N. Bycoff
President and Chief
Executive Officer
(Principal Executive
Officer)
Date: January 5, 1996 By: /s/ James O'Connor, Jr.
Vice President, Finance
and Chief Financial
Officer (Principal
Financial and Chief
Accounting Officer)
<PAGE>
EXHIBIT 11
THE SOFTWARE DEVELOPER'S COMPANY, INC.
COMPUTATION OF EARNINGS PER SHARE
(In thousands, except per share data)
Three months ended September 30,
Restated
1995 1994
Weighted average shares outstanding 8,285 8,199
Net effect of dilutive stock options
and warrants - based on the treasury
stock method using the average
market price 400 1
Total 8,685 8,200
Net income for EPS computation $ 21 $ 30
Net income per share $0.00 $0.00
Six months ended September 30,
Restated
1995 1994
Weighted average shares outstanding 8,309 8,199
Net effect of dilutive stock options
and warrants - based on the treasury
stock method using the average
market price 409 2
Total 8,718 8,201
Net income for EPS computation $ 176 $ 56
Net income per share $0.02 $0.01
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
[TYPE]EX-27
<ARTICLE> 5
<LEGEND>
This schedule contains summary information extracted
from SEC Form 10-Q ended 9/30/95 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000840824
<NAME> THE SOFTWARE DEVELOPER'S COMPANY, INC.
<S> <C> <C>
<PERIOD-TYPE> 3-MOS 6-MOS
<FISCAL-YEAR-END> MAR-31-1996 MAR-31-1996
<PERIOD-END> SEP-30-1995 SEP-30-1995
<CASH> 981,233 0
<SECURITIES> 0 0
<RECEIVABLES> 6,586,405 0
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0 0
7,610 0
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