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: Paul Singer
"Address: 712 Fifth Avenue, 36th floor"
" New York, NY 10019"
13F File Number: 28-4726
The institutional investment manager filing this report and the person by whom
it is signed hereby represent that "the person signing this report is authorized
to submit it, that all information contained herein is true, correct and"
"complete, and that it is understood that all reqired items, statements,
schedules, lists, and tables, are considered" integral parts of this form.
Person Signing this Report on Behalf of Reporting Manager:
Name: Paul Singer
Phone: 212-974-6000
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Signature, Place, and Date of Signing:
Paul Singer New York, New York May 14, 1999
Report Type (Check only one.):
[ X] 13F HOLDINGS REPORT.
[ ] 13F NOTICE.
[ ] 13F COMBINATION REPORT.
List of Other Managers Reporting for this Manager:
I AM SIGNING THIS REPORT AS REQUIRED BY THE SECURITIES AND EXCHANGE ACT OF 1934.
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FORM 13F SUMMARY PAGE
Report Summary:
Number of Other Included Managers: 2
Form 13F Information Table Entry Total: 139
Form 13F Information Table Value Total: $324,182,064
List of Other Included Managers:
No. 13F File Number Name
01 28-4724 ELLIOTT ASSOCIATES, L.P.
02 28-6628 WESTGATE INTERNATIONAL, L.P.
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FORM 13F INFORMATION TABLE
<S> <C> <C> <C> <C> <C> <C>
VALUE SHARES/ SH/ PUT/ INVSTMT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DSCRETN MANAGERS SOLE SHARED NONE
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ASSOCIATED GROUP
INC CL A 045651106 915,750 18,500 SH DEFINED 01 0 18,500 0
ASIA PAC FD INC COM 044901106 175,094 24,792 SH DEFINED 01 0 24,792 0
AT HOME CORP COM SER A 045919107 1,368,619 8,700 SH DEFINED 01 0 8,700 0
BLUEFLY INC COM 096227103 562,500 50,000 SH DEFINED 01 0 50,000 0
BOLDER TECHNOLOGIES
CORP COM 097519102 1,444,688 167,500 SH DEFINED 01 0 167,500 0
BRADLEES INC COM NEW 104499207 690,455 193,812 SH DEFINED 01 0 193,812 0
BRT RLTY TR SH BEN INT NEW 055645303 116,900 16,700 SH DEFINED 01 0 16,700 0
JOHN HANCOCK BK
&THRIFT OPP FD SH BEN INT 409735107 417,925 45,800 SH DEFINED 01 0 45,800 0
BLUEGREEN CORP COM 096231105 561,839 115,249 SH DEFINED 01 0 115,249 0
CALIFORNIA FED
BK FSB LOS ANGL CONT LITIG REC 130209604 269,500 24,500 SH DEFINED 01 0 24,500 0
CIENA CORP COM 171779101 1,107,000 49,200 SH DEFINED 01 0 49,200 0
CNET INC SB NT CV 144A 06 125945AA3 3,484,375 2,500 PRN DEFINED 01 0 2,500 0
EFAX COM INC COM 282012103 3,220,738 181,450 SH DEFINED 01 0 181,450 0
EMPRESA NACIONAL
DE ELCTRCIDAD SPONSORED ADR 29244T101 537,188 38,200 SH DEFINED 01 0 38,200 0
FEDERATED DEPT
STORES INC DEL COM 31410H101 9,277,542 231,216 SH DEFINED 01 0 231,216 0
FEDERATED DEPT
STORES INC DEL WT D EX 121901 31410H127 1,466,300 94,600 SH DEFINED 01 0 94,600 0
NAVIGANT INTL INC COM 63935R108 166,425 31,700 SH DEFINED 01 0 31,700 0
FIRST UN REAL
EST EQ&MTG INVTS SH BEN INT 337400105 1,531,250 350,000 SH DEFINED 01 0 350,000 0
GLOBAL CROSSING LTD COM G3921A100 1,919,190 41,496 SH DEFINED 01 0 41,496 0
GAYLORD CONTAINER
CORP CL A 368145108 100,838 13,445 SH DEFINED 01 0 13,445 0
GREENSTONE RES LTD COM 39573W104 153,366 545,300 SH DEFINED 01 0 545,300 0
GOLDEN ST BANCORP
INC WT EXP 082100 381197128 574,675 36,200 SH DEFINED 01 0 36,200 0
GANTOS INC NEW COM 36473U105 57,194 67,785 SH DEFINED 01 0 67,785 0
ACTV INC COM 00088E104 1,574,926 138,455 SH DEFINED 01 0 138,455 0
ICN PHARMACEUTICALS
INC NEW COM 448924100 2,143,690 85,321 SH DEFINED 01 0 85,321 0
INTERDIGITAL COMMUNI-
CATIONS CP COM 45866A105 222,525 51,600 SH DEFINED 01 0 51,600 0
IMPERIAL SUGAR
CO NEW COM 453096109 1,765,605 288,262 SH DEFINED 01 0 288,262 0
INTEL CORP COM 458140100 2,971,875 50,000 SH CALL DEFINED 01 0 50,000 0
INTEL CORP COM 458140100 2,971,875 50,000 SH PUT DEFINED 01 0 50,000 0
JB OXFORD HLDGS INC COM 466107109 264,781 37,000 SH DEFINED 01 0 37,000 0
KANEB SERVICES INC COM 484170105 94,250 23,200 SH DEFINED 01 0 23,200 0
MICROSOFT CORP COM 594918104 9,000,000 100,000 SH PUT DEFINED 01 0 100,000 0
MICROSOFT CORP COM 594918104 9,000,000 100,000 SH PUT DEFINED 01 0 100,000 0
LSB INDS INC COM 502160104 309,900 103,300 SH DEFINED 01 0 103,300 0
LTV CORP NEW COM 501921100 581,855 108,252 SH DEFINED 01 0 108,252 0
LADY LUCK GAMING
CORP COM PAR $0.006 505820308 110,038 22,865 SH DEFINED 01 0 22,865 0
MIRAMAR MINING CORP COM 60466E100 658,267 915,850 SH DEFINED 01 0 915,850 0
M D C HLDGS INC COM 552676108 603,750 42,000 SH DEFINED 01 0 42,000 0
EMERGING MEXICO FD COM 290891100 672,800 92,800 SH DEFINED 01 0 92,800 0
METROMEDIA INTL
GROUP INC COM 591695101 1,947,563 399,500 SH DEFINED 01 0 399,500 0
MIRAVANT MED
TECHNOLOGIES COM 604690107 308,037 45,010 SH DEFINED 01 0 45,010 0
MEXICO FD INC COM 592835102 4,869,568 320,630 SH DEFINED 01 0 320,630 0
NAVISTAR INTL
CORP NEW COM 63934E108 200,938 5,000 SH DEFINED 01 0 5,000 0
U S OFFICE PRODS CO COM NEW 912325305 785,600 196,400 SH DEFINED 01 0 196,400 0
ORGANOGENESIS INC COM 685906109 2,439,688 211,000 SH DEFINED 01 0 211,000 0
PAUL HARRIS
STORES INC COM NEW 703555201 160,775 21,800 SH DEFINED 01 0 21,800 0
PRODIGY COMMUNI-
CATIONS CORP COM 74283P107 1,725,075 45,100 SH DEFINED 01 0 45,100 0
POINT WEST CAP CORP COM 730715109 163,625 15,400 SH DEFINED 01 0 15,400 0
CNET INC COM 125945105 2,763,750 30,000 SH PUT DEFINED 01 0 30,000 0
CNET INC COM 125945105 598,813 6,500 SH PUT DEFINED 01 0 6,500 0
AMAZON COM INC COM 023135106 8,265,000 48,000 SH PUT DEFINED 01 0 48,000 0
RICHMONT MINES INC COM 76547T106 1,038,375 461,500 SH DEFINED 01 0 461,500 0
SIEBERT FINL CORP COM 826176109 494,696 21,865 SH DEFINED 01 0 21,865 0
SK TELECOM LTD SPONSORED ADR 78440P108 304,688 25,000 SH DEFINED 01 0 25,000 0
SPELLING ENTMT
GROUP INC COM 847807104 254,625 29,100 SH DEFINED 01 0 29,100 0
SOUTHERN PAC
PETE NL ADR NEW 843581307 1,840,890 490,904 SH DEFINED 01 0 490,904 0
SUNSHINE MNG &
REFINING CO COM 867833105 2,269,030 4,538,060 SH DEFINED 01 0 4,538,060 0
TODD SHIPYARDS
CORP DEL COM 889039103 140,400 35,100 SH DEFINED 01 0 35,100 0
TOYS R US INC COM 892335100 1,351,114 71,820 SH DEFINED 01 0 71,820 0
TAIWAN SEMICONDUCTOR
MFG LTD SPONSORED ADR 874039100 241,424 10,219 SH DEFINED 01 0 10,219 0
TIME WARNER INC COM 887315109 6,623,376 93,534 SH DEFINED 01 0 93,534 0
UNIVERSAL HLTH
SVCS INC CL B 913903100 1,626,200 37,600 SH DEFINED 01 0 37,600 0
U S G CORP COM NEW 903293405 375,860 7,316 SH DEFINED 01 0 7,316 0
VISKASE COMPANIES
INC COM 92831R102 517,458 153,321 SH DEFINED 01 0 153,321 0
VION PHARMACEU-
TICALS INC COM 927624106 2,085,318 401,989 SH DEFINED 01 0 401,989 0
VION PHARMACEU-
TICALS INC WT A EX 081400 927624114 214,863 78,132 SH DEFINED 01 0 78,132 0
WHX CORP COM 929248102 83,042 10,545 SH DEFINED 01 0 10,545 0
WORKFLOW MGMT INC COM 98137N109 800,534 119,706 SH DEFINED 01 0 119,706 0
EXCITE INC COM 300904109 2,000,213 14,300 SH DEFINED 01 0 14,300 0
HORIZON OFFSHORE INC COM 44043J105 29,587,140 4,383,280 SH DEFINED 0 4,383,280 0
ASHANTI GOLDFIELDS
LTD GLOB DEP RCPT 043743202 2,829,951 323,423 SH DEFINED 0 323,423 0
GLOBAL CROSSING LTD COM G3921A100 1,087,060 23,504 SH DEFINED 0 23,504 0
GREENSTONE RES LTD COM 39573W104 213,750 760,000 SH DEFINED 0 760,000 0
IMPERIAL SUGAR CO
NEW COM 453096109 1,408,915 230,027 SH DEFINED 0 230,027 0
KOREA ELECTRIC
PWR SPONSORED ADR 500631106 13,702,500 1,080,000 SH DEFINED 0 1,080,000 0
BAYCORP HLDGS CORP COM 072728108 2,568,984 856,328 SH DEFINED 0 856,328 0
SOUTHERN PAC
PETE NL ADR NEW 843581307 7,288,823 1,943,686 SH DEFINED 0 1,943,686 0
VISKASE COMPANIES
INC COM 92831R102 1,456,664 431,604 SH DEFINED 0 431,604 0
WORKFLOW MGMT INC COM 98137N109 2,755,197 411,992 SH DEFINED 0 411,992 0
ZOLL MED CORP COM 989922109 2,930,550 279,100 SH DEFINED 0 279,100 0
AMERICAN REAL ESTATE
PARTNR LP DEPOSITRY UNIT 029169109 1,009,519 123,300 SH DEFINED 0 123,300 0
CENTRAL PAC
MINERALS NL ADR NEW 154762306 258,139 25,390 SH DEFINED 0 25,390 0
BAYCORP HLDGS CORP COM 072728108 113,643 37,881 SH DEFINED 0 37,881 0
SOUTHERN PAC
PETE NL ADR NEW 843581307 1,986,000 529,600 SH DEFINED 0 529,600 0
VISKASE COMPANIES
INC COM 92831R102 47,250 14,000 SH DEFINED 0 14,000 0
HORIZON OFFSHORE INC COM 44043J105 29,587,140 4,383,280 SH DEFINED 0 4,383,280 0
ASSOCIATED GROUP INC CL A 045651106 866,250 17,500 SH DEFINED 02 0 17,500 0
ASHANTI GOLDFIELDS
LTD GLOB DEP RCPT 043743202 2,829,068 323,322 SH DEFINED 02 0 323,322 0
AT HOME CORP COM SER A 045919107 1,368,619 8,700 SH DEFINED 02 0 8,700 0
BLUEFLY INC COM 096227103 562,500 50,000 SH DEFINED 02 0 50,000 0
BOLDER TECHNOLOGIES
CORP COM 097519102 1,444,688 167,500 SH DEFINED 02 0 167,500 0
BRADLEES INC COM NEW 104499207 559,833 157,146 SH DEFINED 02 0 157,146 0
JOHN HANCOCK BK
&THRIFT OPP FD SH BEN INT 409735107 417,925 45,800 SH DEFINED 02 0 45,800 0
CALIFORNIA FED BK
FSB LOS ANGL CONT LITIG REC 130209604 271,700 24,700 SH DEFINED 02 0 24,700 0
CNET INC SB NT CV 144A 06 125945AA3 3,484,375 2,500 PRN DEFINED 02 0 2,500 0
CENTRAL PAC
MINERALS NL ADR NEW 154762306 1,118,366 110,000 SH DEFINED 02 0 110,000 0
EFAX COM INC COM 282012103 3,093,825 174,300 SH DEFINED 02 0 174,300 0
EMPRESA NACIONAL
DE ELCTRCIDAD SPONSORED ADR 29244T101 538,594 38,300 SH DEFINED 02 0 38,300 0
FEDERATED DEPT
STORES INC DEL WT D EX 121901 31410H127 1,466,300 94,600 SH DEFINED 02 0 94,600 0
NAVIGANT INTL INC COM 63935R108 164,850 31,400 SH DEFINED 02 0 31,400 0
FIRST UN REAL EST
EQ&MTG INVTS SH BEN INT 337400105 1,531,250 350,000 SH DEFINED 02 0 350,000 0
GLOBAL CROSSING LTD COM G3921A100 3,006,250 65,000 SH DEFINED 02 0 65,000 0
GAYLORD CONTAINER
CORP CL A 368145108 131,910 17,588 SH DEFINED 02 0 17,588 0
GREENSTONE RES LTD COM 39573W104 364,359 1,295,500 SH DEFINED 02 0 1,295,500 0
GOLDEN ST BANCORP
INC WT EXP 082100 381197128 574,675 36,200 SH DEFINED 02 0 36,200 0
GANTOS INC NEW COM 36473U105 94,500 112,000 SH DEFINED 02 0 112,000 0
ACTV INC COM 00088E104 1,575,415 138,498 SH DEFINED 02 0 138,498 0
IMPERIAL SUGAR CO
NEW COM 453096109 3,175,133 518,389 SH DEFINED 02 0 518,389 0
INTEL CORP COM 458140100 2,971,875 50,000 SH CALL DEFINED 02 0 50,000 0
INTEL CORP COM 458140100 2,971,875 50,000 SH PUT DEFINED 02 0 50,000 0
JB OXFORD HLDGS
INC COM 466107109 243,313 34,000 SH DEFINED 02 0 34,000 0
KOREA ELECTRIC
PWR SPONSORED ADR 500631106 12,910,990 1,017,615 SH DEFINED 02 0 1,017,615 0
MICROSOFT CORP COM 594918104 9,000,000 100,000 SH PUT DEFINED 02 0 100,000 0
MICROSOFT CORP COM 594918104 9,000,000 100,000 SH PUT DEFINED 02 0 100,000 0
MIRAMAR MINING
CORP COM 60466E100 658,267 915,850 SH DEFINED 02 0 915,850 0
METROMEDIA INTL
GROUP INC COM 591695101 1,944,150 398,800 SH DEFINED 02 0 398,800 0
MIRAVANT MED
TECHNOLOGIES COM 604690107 308,722 45,110 SH DEFINED 02 0 45,110 0
BAYCORP HLDGS CORP COM 072728108 3,278,997 1,092,999 SH DEFINED 02 0 1,092,999 0
U S OFFICE
PRODS CO COM NEW 912325305 788,164 197,041 SH DEFINED 02 0 197,041 0
ORGANOGENESIS INC COM 685906109 2,439,688 211,000 SH DEFINED 02 0 211,000 0
PHARMOS CORP COM NEW 717139208 17,456 12,695 SH DEFINED 02 0 12,695 0
PRODIGY COMMUNI-
CATIONS CORP COM 74283P107 2,214,675 57,900 SH DEFINED 02 0 57,900 0
POINT WEST
CAP CORP COM 730715109 161,500 15,200 SH DEFINED 02 0 15,200 0
CNET INC COM 125945105 2,763,750 30,000 SH PUT DEFINED 02 0 30,000 0
CNET INC COM 125945105 598,813 6,500 SH PUT DEFINED 02 0 6,500 0
AMAZON COM INC COM 023135106 8,265,000 48,000 SH PUT DEFINED 02 0 48,000 0
RICHMONT MINES INC COM 76547T106 1,310,175 582,300 SH DEFINED 02 0 582,300 0
SIEBERT FINL CORP COM 826176109 475,125 21,000 SH DEFINED 02 0 21,000 0
SUNSHINE MNG &
REFINING CO WT EXP 052301 867833147 215,623 1,724,985 SH DEFINED 02 0 1,724,985 0
SK TELECOM LTD SPONSORED ADR 78440P108 426,563 35,000 SH DEFINED 02 0 35,000 0
SELFCARE INC COM 81631R107 106,816 21,911 SH DEFINED 02 0 21,911 0
SOUTHERN PAC
PETE NL ADR NEW 843581307 10,206,101 2,721,627 SH DEFINED 02 0 2,721,627 0
SUNSHINE MNG &
REFINING CO COM 867833105 1,625,373 3,250,746 SH DEFINED 02 0 3,250,746 0
VISKASE COMPANIES
INC COM 92831R102 2,019,684 598,425 SH DEFINED 02 0 598,425 0
VION PHARMACEU-
TICALS INC COM 927624106 2,102,136 405,231 SH DEFINED 02 0 405,231 0
VION PHARMACEU-
TICALS INC WT A EX 081400 927624114 213,741 77,724 SH DEFINED 02 0 77,724 0
WORKFLOW MGMT
INC COM 98137N109 3,175,493 474,840 SH DEFINED 02 0 474,840 0
EXCITE INC COM 300904109 1,986,225 14,200 SH DEFINED 02 0 14,200 0
ZOLL MED CORP COM 989922109 2,754,150 262,300 SH DEFINED 02 0 262,300 0
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