SIGCORP INC
10-Q/A, 1996-05-21
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<PAGE> 15


                          SIGCORP, Inc.

                            SIGNATURE

     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.

                                       SIGCORP, Inc  
                                       (Registrant) 


                                       A. E. Goebel
                                       A. E. Goebel
                                   Secretary and Treasurer


May 15, 1996





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