SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 10-QA
AMENDMENT NO. 2
-------------------------
(Mark One)
X QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 for the quarter ended
July 31, 1995. OR
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 for the transition from
________ to _____________.
Commission file number: 1-9494
TIFFANY & CO.
(Exact name of registrant as specified in its charter)
Delaware 13-3228013
(State of incorporation) (I.R.S. Employer Ident. No.)
727 Fifth Ave. New York, NY 10022
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (212) 755-8000
Former name, former address and former fiscal year, if changed since
last report _________.
Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such
shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90
days. Yes ___X___. No_____.
APPLICABLE ONLY TO CORPORATE ISSUERS: Indicate the number of shares
outstanding of each of the issuer's classes of common stock as of the
latest practicable date: Common Stock, $.01 par value, 15,746,297
shares outstanding at the close of business on July 31, 1995.
<PAGE>
Registrant resubmits herewith Exhibit 27 to its Report on Form 10-Q
for the period ended July 31, 1995 filed electronically via EDGAR on
September 14, 1995. Although the attached Exhibit 27 was transmitted
via EDGAR with the filing dated September 14, 1995, Registrant
was notified by the Securities and Exchange Commission in its letter
dated October 11, 1995 that Exhibit 27 was not properly received in
electronic format.
SIGNATURES
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.
TIFFANY & CO.
(Registrant)
Date: October 19, 1995 By: /s/ Tarz F. Palomba
Tarz F. Palomba
Assistant Secretary
of the Corporation
<PAGE>
EXHIBIT INDEX
Exhibit
Number
10.116 Credit Agreement dated as of June 26, 1995 by and among
Tiffany & Co., Tiffany and Company, Tiffany & Co.
International, The Bank of New York, as Issuing Bank and as
Swing Line Lender, The Bank of New York, as Arranging Agent
and The Bank of New York as Administrative Agent.
10.117 Lease Agreement dated as of August 1, 1995 by and among
Fidelity Bank, National Association, not in its individual
capacity, but solely as the trustee under that certain Trust
Agreement 1995-1 dated as of July 1, 1995, as Owner-Lessor and
Tiffany and Company, a New York corporation, as Lessee.
10.118 Construction Agency Agreement dated as of August 1, 1995 by
and between Tiffany and Company, a New York corporation and
First Fidelity Bank, National Association, a national banking
association, not in its individual capacity but solely as
trustee pursuant to a Trust Agreement 1995-1 dated as of July
1, 1995, for design and construction of improvements on
certain land in Parsippany, New Jersey.
11 Statement re Computation of Per Share Earnings
27 Financial Data Schedule
<PAGE>
<TABLE> <S> <C>
<ARTICLE> 5
<CIK> 0000098246
<NAME> TIFFANY & CO.
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> JAN-31-1995
<PERIOD-START> MAY-01-1995
<PERIOD-END> JUL-31-1995
<CASH> 30,665
<SECURITIES> 0
<RECEIVABLES> 55,570
<ALLOWANCES> (2,800)
<INVENTORY> 299,698
<CURRENT-ASSETS> 407,261
<PP&E> 166,962
<DEPRECIATION> (55,068)
<TOTAL-ASSETS> 563,954
<CURRENT-LIABILITIES> 159,950
<BONDS> 101,500
<COMMON> 157
0
0
<OTHER-SE> 235,040
<TOTAL-LIABILITY-AND-EQUITY> 563,954
<SALES> 184,682
<TOTAL-REVENUES> 184,682
<CGS> 88,264
<TOTAL-COSTS> 172,115
<OTHER-EXPENSES> 3,222
<LOSS-PROVISION> 362
<INTEREST-EXPENSE> 3,043
<INCOME-PRETAX> 9,345
<INCOME-TAX> 4,037
<INCOME-CONTINUING> 5,308
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 5,308
<EPS-PRIMARY> .33
<EPS-DILUTED> .33
</TABLE>
