ANCHOR INVESTMENT MANAGEMENT CORP.
7022 Bennington Woods Drive
Pittsburgh, PA 15237
(412) 635-7610
Fax (412) 635-7611
Securities and Exchange Commission
Judiciary Plaza
450 Fifth street N.W.
Washington, D.C. 30549
RE: Rule 24f-2 Notice for Anchor Resource and
Commodity Trust--File No. 33-82998 811-08706
Dear Sir or Madam:
Enclosed please find a copy of Notice pursuant to
Rule 24f-2 of the investment Company Act of 1940 with
respect to the above-referenced registrant. Also enclosed
is an opinion of counsel regarding the validity of the
shares for which the Notice is filed. Filing fees in the
amount of $2,273.76 have been wired to the SEC's account at
Mellon Bank in Pittsburgh, PA.
Very truly yours,
Joseph Williams
Vice President
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
RULE 24-f NOTICE
(For FISCAL YEAR ENDED DECEMBER 31, 1995)
UNDER
THE INVESTMENT COMPANY ACT of 1940
Anchor Resource and Commodity Trust
(Exact Name of Registrant as specified in Charter)
7022 Benninaton woods Drive. Pittsburgh. Pennavivania 15237
(Address of Principal Executive Offices)
Peter K. Blume, Esquire
Yukevich, Blume & Zangrilli
One Gateway Center, 6th Floor
Pittsburgh Pennsylvania 15222
(Name and Address of Agent for service)
Shares of Beneficial Interest, without par value
(Title of Securities with respect to which Notice is filed)
1. The following information is set forth pursuant to the
requirements of Rule 24f-2(b) (1):
(i) Fiscal year for which this Rule 24f-2 Notice is filed:
Fiscal year ended December 31, 1995.
(ii) Number of shares of beneficial interest of the
Registrant registered under the Securities Act of 1933,
other than pursuant to Section 270.24f-2 of the Regulations
under the Investment Company Act of 1940, but which remained
unsold at the beginning of such fiscal year: 0.
(iii) Number of shares of beneficial interest of the
Registrant registered during such fiscal year other
than pursuant to Section 270.24f-2 of the Regulations under
the Investment Company Act of 1940: 0.
(iv) Number of shares of beneficial interest of the
Registrant sold during such fiscal year: 729,330.
(v) Number of shares of beneficial interest of the
Registrant sold during such fiscal year in reliance
upon registration pursuant to Section 270.24f-2 of the
Regulations under the Investment Company Act of 1940:
729,330.
2. An opinion of counsel with respect to the validity of
the shares accompanies this Notice.
3. Filing fees in the amount of $ 2,273.76 have been wired
to the SEC account at Mellon Bank, Pittsburgh, PA
ANCHOR RESOURCE AND
COMMODITY TRUST
By:
_____________________________
Joseph C. Williams
Vice President
_____________________
The actual aggregate sales price for which such shares were sold
was $ 6,639,581. During the fiscal year ended December 31, 1995,
the actual aggregate redemption price of securities redeemed by
the Registrant (4,680 shares) was $ 45,140. No portion of such
aggregate redemption price has been applied by the Registrant
pursuant to Section 24(e) (1) of the Investment Company Act of
1940. Pursuant to Rule 24f-2(c) and to Section 6(b) of the
Securities Act of 1933, the filing fee with respect to such
shares is calculated as follows: $ 6,639,581 - $ 45,140 = $
6,594,441. $ 6,594,441 x .0003448 = $ 2,273.76.
YUKEVICH, BLUME, MAERCHETTI & ZANGRILLI, PC.
ATTORNEYS AT LAW
ONE GATEWAY CENTER, SIXTH FLOOR
PITTSBURGH. PENNSYLVANIA 5222
Writer's Direct Dial
412) 261-6779
TELEPHONE 4121281-6777
TELECOPIER 4121281-8789
February 23, 1996
Anchor Resource and Commodity Trust
7022 Bennington Woods Drive
Pittsburgh, PA 15237
RE: Rule 24f-2 Notice for Anchor Resource and Commodity Trust
Dear Sirs
You have requested our opinion in accordance with the
requirements of Rule 24f-2 (b) (1) under the Investment Company
Act of 1940, as amended, as it relates to shares of beneficial
interest issued during the fiscal year ended December 31, 1995 by
Anchor Resource and Commodity Trust, a Massachusetts business
trust with transferable shares (the "Trust") , established under
an Agreement and Declaration of Trust dated October 2, 1989 (the
"Declaration")
We have acted as counsel to the Trust in connection
with the drafting, execution and delivery of the Rule 24f-2
Notice. In this connection, we have reviewed the Prospectus and
Statement of Additional Information included in the Trust's
Registration Statement amendment on Form N-lA, the Declaration,
the fly-Laws of the Trust, Certificates of Trustees and Officers
of the Trust and of public officials as to matters of fact, the
prior opinions of counsel responsible for the organization of the
Trust, and such other documents and instruments, certified or
otherwise identified to our satisfaction, and such questions of
law and fact as we have considered necessary or appropriate for
purposes of the opinions expressed herein. We have assumed
the genuineness of the signatures on, and the authenticity of,
all documents furnished to us, and the conformity to the
originals of documents submitted to us as certified copies, which
facts we have not independently verified.
Anchor Resource and Commodity Trust
February 23, 1996
Page 2
Eased upon and subject to the foregoing, we hereby
advise you that, in our opinion, the Trust is authorized to issue
an unlimited number of shares of beneficial interest of the
Trust, without par value (the 11shares") , and the Shares issued
during the fiscal year ended December 31, 1995 have been legally
issued and are fully paid and non-assessable. In this
connection, we note that the shareholders of a Massachusetts
business trust under some circumstances may be subject to
assessment at the instance of creditors to pay the obligations of
such trust in the event that trust assets are insufficient to do
so
We hereby consent to the filing of this opinion with
the Securities and Exchange Commission in connection with the
Trust's Rule 24f-2 Notice. In giving such consent, we do not
thereby admit that we come within the category of persons whose
consent is required under Section 7 of the Securities Act of
1933, as amended.
Very truly yours,
YUKEVICH, BLUME, MARCHETTI
& ZANGRILLI, P.C.
