UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 13F
Form 13F COVER PAGE
Report for the Calendar Year or Quarter Ended: March 31, 1999
Check here if Amendment [ ]; Amendment Number: _______
This Amendment (Check only one.): [ ] is a restatement.
[ ] adds new holdings entries.
Institutional Investment Manager Filing this Report:
Name: C & O Funds Advisor, Inc.
Address: 2050 Tower Place
3340 Peachtree Road, N.E.
Atlanta, Georgia 30326
Form 13F File Number: 28- 3468
The institutional investment manager filing this report and the
person by whom it is signed hereby represent that the person signing
the report is authorized to submit it, that all information contained
herein is true, correct and complete, and that it is understood that
all required items, statements, schedules, lists, and tables, are
considered integral parts of this form.
Person Signing this Report on Behalf of Reporting Manager:
Name: Michael B. Orkin
Title: President
Phone: (404) 239-0707
Signature, Place, and Date of Signing:
/s/ Michael B. Orkin Atlanta, Georgia 5/7/99
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[Signature] [City, State] [Date]
Report Type (Check only one.):
[ ] 13F HOLDINGS REPORT. (Check here if all holdings of this
reporting manager are reported in this report).
[X] 13F NOTICE. (Check here if no holdings reported are in this
report, and all holdings are reported by other reporting
manager(s)).
[ ] 13F COMBINATION REPORT. (Check here if a portion of the
holdings for this reporting manager are reported in this report
and a portion are reported by other reporting manager(s)).
List of Other Managers Reporting for this Manager:
[If there are no entries in this list, omit this section.]
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Form 13F File Number Name
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28- 2699 Caldwell & Orkin, Inc.
[Repeat as necessary.]
