UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
SCHEDULE 13D
Under the Securities Exchange Act of 1934
(Amendment No. ____)
TAYCO DEVELOPMENTS, INC.
(Name of Issuer)
Common Stock, par value
(Title of Class of Securities)
_______________________876791104_______________________
(CUSIP Number)
Reporting Person: Bruce Paul, One Hampton Road, Purchase, New
York 10577
(Name, Address and Telephone Number of Person Authorized to
Receive Notices and Communications)
January 31, 2000
(Date of Event which Requires Filing of this Statement)
1. Name of Reporting Person - Bruce Paul
S.S. or I.R.S. Identification No. of Above Person (entities
only)
2. Check the appropriate Box if a Member of a Group (see
instructions)
a. [ ]
b. [ ]
3. SEC Use Only
4. Source of Funds
N/A
5. Check if Disclosure of Legal Proceedings is Required
Pursuant to Items 2(d) or 2(c)
N/A
6. Citizenship or Place of Organization
United States
7. Sole Voting Power
Number of 74,500 shares individually and as
shares Custodian
Beneficially 8. Shared Voting Power
Owned by 0
Each 9. Sole Dispositive Power
Reporting 74,500 shares individually and as
Person Custodian
Reporting 10. Share Dispositive Power
Person 0
11. Aggregate Amount Beneficially Owned by Each Reporting
Person
74,500 shares individually and as Custodian
12. Check Box If the Aggregate Amount in Row (9) Excludes
Certain Shares (See instructions)
[ ]
13. Percent of Class Represented by Amount in Row (9)
7.52%
14. Type of Reporting Person (See instructions)
IN
Item 1. Security and Issuer
TAYCO DEVELOPMENTS, INC.
100 Taylor Drive
North Tonawanda, New York 14120
Item 2. Identity and Background
(a) Bruce Paul
(b) One Hampton Road
Purchase, New York 10577
(c) Private Investor
One Hampton Road
Purchase, New York 10577
(d) During the last five years, the Reporting
Person was not convicted in a criminal proceeding (excluding
traffic violations or similar misdemeanors)
(e) During the last five years, the Reporting
Person was not a party to a civil proceeding of a judicial or
administrative body of competent jurisdiction which resulted in
his being subject to judgment, decree or final order enjoining
future violations of, or prohibiting or mandating activities
subject to, federal or state securities laws or finding any
violation with respect to such laws.
(f) United States
Item 3. Source and Amount of Funds or Other Consideration
The amount of funds used to purchase the shares
reflected on Schedule A was derived from the
personal funds of the reporting party. The
aforementioned purchases placed the reporting
party in a position to require filing under
Schedule 13D. The attached schedule is a list
of the reporting person's prior transactions in
the security.
Item 4. Purpose of Transaction
The purpose of the acquisition of the
securities of the Issuer is solely for
investment purposes. The reporting person may
acquire additional shares of the securities of
the Issuer subject to a continued analysis of
the stock and price considerations. The
reporting person has no plans or proposals
which relate to or which would result in the
following:
(a) The acquisition by any person ofa additional
securities of the Issuer, or the disposition of securities of the
Issuer;
(b) An extraordinary corporate transaction, such as
a merger, reorganization or liquidation, involving the Issuer or
any of its subsidiaries.
(c) A sale or transfer of a material amount of
assets of the Issuer or any of its subsidiaries;
(d) Any change in the present board of directors or
management of the Issuer, including any plans or proposals to
change the number or terms of directors or to fill any existing
vacancies on the board;
(e) Any material change in the present
capitalization or dividend policy of the Issuer;
(f) Any other material change in the Issuer's
business or corporate structure, including, but not limited to,
if the Issuer is a registered closed-end investment company, any
plans or proposals to make any changes in its investment policy
for which a vote is required by section 13 of the Investment
Company Act of 1940;
(g) Changes in the Issuer's charter, by-laws or
instruments corresponding thereto or other actions which may
impede the acquisition of control of the Issuer by any person;
(h) Causing a class of securities of the Issuer to
be delisted from a national securities exchange or to cease to be
authorized to be quoted in an inter-dealer quotation system of a
registered national securities association;
(i) A class of equity securities of the Issuer
becoming eligible for termination of registration pursuant to
Section 12(g)(4) of the Act; or
(j) Any action similar to any of these enumerated
above.
Item 5. Interest in Securities of the Issuer
The aggregate number of shares owned on March 15,
2000, by the Reporting Person is 74,500, representing
12.805% of the issued and outstanding $.001 par value
common stock of the Issuer. No other shares are
beneficially owned or controlled either directly or
indirectly by the reporting person as to transactions
with the past 60 days. See item 3.
Item 6. Contracts, Arrangements, Understandings or
Relationships with Respect to Securities of the
Issuer
The Reporting Person has no contracts, arrangements,
understandings or relationships (legal or otherwise)
among any other persons with respects to any
securities of the Issuer including but not limited
to, transfer or voting of any of the securities,
finders fees, joint ventures, loan or option
arrangements, put or calls, guarantees of profits,
division of profits or loss, or the giving or
withholding of proxies.
Item 7. Material to be Filed as Exhibits
There are no exhibits required to be filed by the
Reporting Person in connection with this reporting.
After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this
statement is true, complete and correct.
Dated: April 4, 2000
______________________________
Bruce Paul
TAYCO DEVELOPMENTS, INC.
SCHEDULE A
DATE OF NO. OF PRICE PER TOTAL
PURCHASE PURCHASE SHARES SHARE AMOUNT
*Jason Paul 11/16/93 7,000 .4598 10,397.65
*Jason Paul 11/23/93 5,000 1.5625 7,815.50
Bruce Paul 11/26/93 10,000 1.5312 15,315.50
Bruce Paul 12/01/93 7,500 1.5312 11,487.38
Bruce Paul 12/08/93 2,000 1.625 3,313.90
Bruce Paul 1/12/94 5,000 1.375 7,028.90
Bruce Paul 1/24/94 2,700 1.6565 4,474.88
Bruce Paul 2/02/94 5,000 2.1875 10,940.50
Bruce Paul 2/07/94 1,000 2.0625 2,065.50
Bruce Paul 2/08/94 <2,000> 2.625 <5,247.00>
Bruce Paul 2/14/94 2,000 2.625 5,253.00
Bruce Paul 3/02/94 <2,000> 2.625 <5,166.10>
Bruce Paul 6/03/94 3,000 1.750 5,353.90
Bruce Paul 6/20/94 1,000 1.875 1,878.00
Bruce Paul 8/02/94 3,000 1.625 4,878.00
Bruce Paul 8/31/94 4,000 1.4375 5,753.00
Bruce Paul 10/05/94 2,000 1.625 3,313.90
Bruce Paul 10/19/94 1,000 1.687 1,690.50
Bruce Paul 10/20/94 2,000 1.875 3,813.990
Bruce Paul 10/27/94 2,500 2.125 5,315.50
Bruce Paul 11/17/94 2,500 2.218 5,549.88
Bruce Paul 1/11/95 1,500 2.125 3,256.46
*Amy Paul 1/17/95 2,000 2.3125 4,628.06
*Jason Paul 2/01/95 4,000 2.313 9,253.00
Jason Paul 2/02/95 5,000 2.313 11,565.50
Bruce Paul 2/15/95 7,000 2.656 18,596.75
Bruce Paul 2/16/95 7,500 2.531 18,897.38
Bruce Paul 2/2295 4,000 2.531 10,128.00
Bruce Paul 3/07/95 5,000 2.125 10,628.00
Bruce Paul 3/10/95 1,300 1.810 2,359.25
Bruce Paul 4/26/95 500 2.000 1,003.00
Bruce Paul 5/10/95 1,000 2.500 2,550.00
Bruce Paul 5/17/95 500 2.250 1,128.00
Bruce Paul 5/17/95 900 2.380 2,137.50
Bruce Paul 8/21/95 1,000 2.250 2,253.00
Bruce Pual 9/11/95 1,000 3.000 3,050.00
Bruce Paul 9/14//95 9,000 3.062 27,565.50
Bruce Paul 11/28/95 <9,000> 3.94 <31,215.75>
Bruce Paul 2/22/96 <1500> 3.87 <5,809.50>
Bruce Paul 7/25/96 <2,000> 2.75 <5,497.00>
Bruce Paul 8/21/96 <1,400> 2.87 <4,022.00>
Bruce Paul 9/24/96 1,000 2.56 2,565.50
Bruce Paul 9/19/96 1,000 2.56 2,565.50
Bruce Paul 10/25/96 <1,500> <3.37> <5,062.50>
Bruce Paul 10/25/96 <2,500> <3.37> <8,434.50>
*Ryan Paul 10/29/96 5,000 3.06 15,315.50
*Ryan Paul 10/29/96 <2,000> 3.37 <6,747.00>
Bruce Paul 1/09/97 500 3.50 1,753.00
Bruce Paul 1/21/97 1,000 3.50 3,503.00
Bruce Paul 1/22/97 1,000 3.50 3,503.00
Bruce Paul 1/23/97 6,500 3.53 22,956.13
Bruce Paul 4/29/97 1,200 3.50 4,203.00
Bruce Paul 5/22/97 300 3.37 1,015.50
Bruce Paul 5/22/97 1,300 3.50 4,550.00
Bruce Paul 5/23/97 2,500 3.50 8,753.00
Bruce Paul 7/2/97 2,500 3.37 8,440.50
Bruce Paul 7/7/97 1,500 3.37 5,062.50
Bruce Paul 7/7/97 1,200 3.37 4,053.00
Bruce Paul 7/8/97 2,100 3.57 7,090.50
Bruce Paul 7/16/97 1,100 3.19 3,509.25
Bruce Paul 7/17/97 14,000 3.19 44,628.00
Bruce Paul 7/31/97 700 3.25 3,275.00
*Ryan Paul 8/20/97 600 3.12 1,878.00
*Jason Paul 10/31/97 1,000 3.25 3,253.00
Bruce Paul 10/31/97 10,000 3.31 33,128.00
Bruce Paul 11/13/97 500 3.19 1,596.75
Bruce Paul 12/29/97 1,600 3.12 5,003.00
Bruce Paul 1/2/98 1,000 3.12 3,128.00
Bruce Paul 1/8/98 1,900 3.00 5,703.00
Bruce Paul 3/16/98 3,000 3.00 9,003.50
Bruce Paul 3/24/98 600 2.875 1,728.50
Bruce Paul 3/27/98 400 2.875 1,153.50
Bruce Paul 3/27/98 4,000 2.81 11,250.00
Bruce Paul 4/28/98 1,500 2.87 4,316.00
Bruce Paul 4/30/98 2,500 2.87 7,191.00
Bruce Paul 8/12/98 <15,000> 2.73 40,950.00
Bruce Paul 10/30/98 <3,000> 2.51 7,551.00
Bruce Paul 05/14/99 <1,000> 2.50 2,496.00
Bruce Paul 05/16/99 <4,500> 2.67 12,030.00
Bruce Paul 06/2/99 <1,000> 2.80 2,809.00
Bruce Paul 06/09/99 <4,000> 2.95 11,796.00
Bruce Paul 07/08/99 <3,000> 2.68 8,059.00
Bruce Paul 07/29/99 <1,000> 2.68 2,684.00
Bruce Paul 11/30/99 <8,700> 2.54 22,098.00
Bruce Paul 12/9/99 <23,700> 2.79 66,059.00
*Jason Paul 12/13/99 <4,000> 2.86 11,430.00
*Ryan Paul 12/15/99 <6,600> 2.87 18,971.00
*Jason Paul 1/5/00 <1,000> 2.71 2,715.00
Bruce Paul 1/14/00 <8,000> 2.69 21,520.00
Bruce Paul 1/18/00 <9,000> 2.94 26,433.00
Total Shares Owned 74,500
*Bruce Paul Custodian for Ryan and Jason,
Amy Paul spouse of Bruce Paul.
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