U.S. Securities and Exchange Commission
                             Washington, D.C. 20549

                                   Form 10-QSB


     QUARTERLY REPORT  PURSUANT TO SECTION 13 OR 15(d) OF THE  SECURITIES
     EXCHANGE ACT OF 1934

     For the quarter ended March 31, 1999

     Commission file no.        0-24551         


                             JS Business Works, Inc.
                  --------------------------------------------
                 (Name of small business issuer in its charter)

          Florida                                  65-0790758
-------------------------------                 -------------------
(State or other jurisdiction of                  (I.R.S. Employer
incorporation or organization)                  Identification No.)

         219 Almeria
      West Palm Beach, Florida                         33405
- ---------------------------------------           ----------
(Address of principal executive offices)            (Zip Code)

Issuer's telephone number (561) 804-9744

Securities registered under Section 12(b) of the Exchange Act:

                                             Name of each exchange on
      Title of each class                    which registered

              None
-----------------------------                -------------------------

Securities registered under Section 12(g) of the Exchange Act:

                         Common Stock, $.0001 par value
                       -----------------------------------
                                (Title of class)

                        Copies of Communications Sent to:

                              Mercedes Travis, Esq.
                              Mintmire & Associates
                          265 Sunrise Avenue, Suite 204
                              Palm Beach, FL 33480
                               Tel: (561) 832-5696
                               Fax: (561) 659-5371


<PAGE>



     Indicate by Check  whether the issuer (1) filed all reports  required to be
     filed by Section 13 or 15(d) of the  Exchange Act during the past 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 
                  --        ---

     As of March 31,  1999,  there are  2,296,500  shares of voting stock of the
     registrant issued and outstanding.





<PAGE>



                                     PART I

Item 1. Financial Statements




INDEX TO FINANCIAL STATEMENTS


Balance Sheets.........................................................F-2

Statements of Operations...............................................F-3

Statements of Changes in Stockholders' Equity..........................F-4

Statements of Cash Flows...............................................F-5

Notes to Financial Statements..........................................F-6




























<PAGE>



                             JS Business Works, Inc.
                        (A Development Stage Enterprise)
                                  Balance Sheet


<TABLE>
<CAPTION>

                                                       March 31,
                       ASSETS                             1999       September 
                                                       (Unaudited)   30, 1998
                                                     -------------   -----------
<S>                                                  <C>             <C>
CURRENT ASSETS

  Cash                                               $         292   $      379
  Note and accrued interest receivable - shareholder        10,712       10,263
                                                     -------------   -----------

     Total current assets                                   11,004       10,642
                                                     -------------   -----------

Total Assets                                         $      11,004   $   10,642
                                                     =============   ===========

        LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
  Accrued expenses                                   $         861   $    4,500
  Advance from shareholder                                   4,000            0
                                                     -------------   -----------

     Total current liabilities                               4,861        4,500
                                                     -------------   -----------
Total Liabilities                                            4,861        4,500
                                                     -------------   -----------

STOCKHOLDERS' EQUITY
 Preferred stock, $0.0001 par value, authorized
  10,000,000 shares, 0 issued and  outstanding                   0            0
 Common stock, $0.0001 par value, authorized
  50,000,000 shares, 2,296,500 issued and outstanding          230          230
  Additional paid-in capital                                18,105       18,105
  Deficit accumulated during the development stage         (12,192)     (12,193)
                                                     -------------   -----------

  Total Stockholders' Equity                                 6,143        6,142
                                                     -------------   -----------

Total Liabilities and  Stockholders' Equity          $      11,004   $   10,642
                                                     =============   ===========
</TABLE>












     The accompanying notes are an integral part of the financial statements
                                      F-2


<PAGE>



                             JS Business Works, Inc.
                        (A Development Stage Enterprise)
                             Statement of Operations
                                   (Unaudited)


<TABLE>
<CAPTION>
                                                                            Cumulative
                                             For the six months ended     October 20, 1997
                                                                              through
                                                                          March 31, 1999
                                          ------------------------------- ---------------
<S>                                       <C>             <C>             <C>
                                          March 31, 1999  March 31, 1998
                                          --------------- --------------- ---------------
Revenues                                  $             0 $             0 $             0
                                          --------------- --------------- ---------------

General and administrative expenses                   448               0           1,169
Consultant and office expenses-related party            0               0           2,100
Professional fees - related party                       0             160           2,635
Professional fees - other                               0               0           7,000
                                          --------------- --------------- ---------------

   Total expenses                                     448             160          12,904
                                          --------------- --------------- ---------------

Loss from operations                                 (448)           (160)        (12,904)

Other income (expense)
   Interest income - related party                    449               0             712
                                          --------------- --------------- ---------------

Net income (loss)                         $             1 $          (160)$       (12,192)
                                          =============== =============== ===============

Basic net income (loss) per weighted 
average share                             $.0000                 ( $.0001)         (0.006)

                                          =============== =============== ===============

Weighted average number of shares               2,296,500       1,601,000       2,083,735
                                          =============== =============== ===============
</TABLE>














     The accompanying notes are an integral part of the financial statements
                                      F-3


<PAGE>



                             JS Business Works, Inc.
                        (A Development Stage Enterprise)
                  Statement of Changes in Stockholders' Equity



<TABLE>
<CAPTION>

                                                                                       Deficit
                                                                                       Accum.
                                                                           Additional During the   Total
                                                      Number of   Common    Paid-in     Dev.    Stkholders'
                                                        Shares     Stock    Capital     Stage     Equity
<S>                                                   <C>        <C>       <C>        <C>       <C>
                                                      ---------- --------- ---------- --------- -----------
BEGINNING BALANCE,  October 20, 1997 (Inception)               0 $       0 $        0 $       0 $         0
   October 1997 - services ($0.0001/sh)                1,601,000       160          0         0         160
   April 1998 - cash ($0.01/sh)                          302,500        30      2,995         0       3,025
   April 1998 - cash ($0.05/sh)                          343,500        35     17,140         0      17,175
   April 1998 - services ($0.05/sh)                       49,500         5      2,470         0       2,475
   May 1998 -  offering costs                                  0         0     (4,500)        0      (4,500)

Net loss                                                       0         0          0   (12,193)    (12,193)
                                                      ---------- --------- ---------- --------- -----------

BALANCE, September 30, 1998                            2,296,500       230     18,105   (12,193)      6,142
                                                      ---------- --------- ---------- --------- -----------

For the six months ended March 31, 1999 (Unaudited) :
Net income                                                     0         0          0         1           1
                                                      ---------- --------- ---------- --------- -----------

BALANCE, March  31, 1999 (Unaudited)                   2,296,500 $     230 $   18,105 $ (12,192)$     6,143
                                                      ========== ========= ========== ========= ===========

</TABLE>


















     The accompanying notes are an integral part of the financial statements
                                      F-4


<PAGE>



                             JS Business Works, Inc.
                        (A Development Stage Enterprise)
                             Statement of Cash Flows
                                   (Unaudited)

<TABLE>
<CAPTION>

                                                     For the six months ended         From October 20,
                                                                                      1997 (Inception)
                                                     ------------------------            through
                                                     March 31, 1999  March 31, 1999     March 31,1998
                                                     --------------  -------------      -------------
<S>                                                  <C>             <C>                <C>
CASH FLOWS FROM DEVELOPMENT ACTIVITIES:
 Net income (loss)                                   $           1   $        (160)     $      (12,192)
 Adjustments to reconcile net income (loss) to 
 net cash used by development activities:
           Stock issued for services                             0             160               2,635
  Changes in assets and liabilities
           Increase in accrued interest on note
           receivable - related party                         (449)              0                (712)
           Increase (decrease) in accrued expenses          (3,639)              0                 861
           Increase in advance from shareholder              4,000               0               4,000
                                                      -------------   -------------      --------------

Net cash used by development activities                        (87)              0              (5,408)
                                                      -------------   -------------      --------------

CASH FLOW FROM INVESTING ACTIVITIES :
      Issuance of note receivable - related party                0               0             (10,000)
                                                      -------------   -------------      --------------

Net cash used by investing activities                            0               0             (10,000)
                                                      -------------   -------------      --------------

CASH FLOW FROM FINANCING ACTIVITIES:
     Proceeds from issuance of common stock, net                 0               0              15,700
                                                      -------------   -------------      --------------

Net cash provided by financing activities                        0               0              15,700
                                                      -------------   -------------      --------------

Net increase (decrease) in cash                                (87)              0                 292

CASH, beginning of period                                      379               0                   0
                                                      -------------   -------------      --------------

CASH, end of period                                  $         292   $           0      $          292
                                                      =============   =============      ==============

</TABLE>











     The accompanying notes are an integral part of the financial statements
                                      F-5


<PAGE>



                             JS Business Works, Inc.
                        (A Development Stage Enterprise)
                          Notes to Financial Statements
                 (Information with respect to the periods ended
                     March 31, 1999 and 1998 is unaudited)

(1)  The Company JS Business  Works,  Inc.  is a Florida  chartered  development
     stage  corporation  which conducts  business from its  headquarters in Palm
     Beach,  Florida.  The Company was  incorporated on October 20, 1997 and has
     selected September 30 as its fiscal year end.

     The Company has not yet engaged in its expected  operations.  The Company's
     future operations include plans to become a full-service  flexible staffing
     provider to recruit, train and deploy temporary personnel to companies in a
     wide range of industries.  Current  activities  include raising  additional
     equity and negotiating  with potential key personnel and facilities.  There
     is no  assurance  that any benefit  will result from such  activities.  The
     Company will not receive any operating  revenues until the  commencement of
     operations, but will nevertheless continue to incur expenses until then.

     The  following  summarize  the more  significant  accounting  and reporting
     policies and practices of the Company:

     a)  Use of  estimates  The  financial  statements  have  been  prepared  in
     conformity with generally accepted accounting principles.  In preparing the
     financial  statements,   management  is  required  to  make  estimates  and
     assumptions  that affect the reported  amounts of assets and liabilities as
     of the date of the  statements  of  financial  condition  and  revenues and
     expenses for the year then ended.  Actual results may differ  significantly
     from those estimates.

     The financial  statements  for the six months ended March 31, 1999 and 1998
     include all  adjustments  which in the opinion of management  are necessary
     for fair presentation.

     b)  Start-Up  costs Costs of start-up  activities,  including  organization
     costs,  are expensed as incurred,  in accordance with Statement of Position
     (SOP) 98-5.

     c) Net income (loss) per share Basic is computed by dividing the net income
     (loss) by the weighted average number of common shares  outstanding  during
     the period.

     d) Compensation for services  rendered with stock The Company issues shares
     of common  stock,  in  exchange  for  services  rendered.  The costs of the
     services are valued according to generally accepted  accounting  principles
     and have been charged to operations.

(2)  Note Receivable-shareholder A note in the amount of $10,000 was advanced to
     a shareholder of the Company.  The note  receivable  bears interest at 9.0%
     interest per annum and is due on demand. Accrued interest at March 31, 1999
     is $712 and is  presented in Note and accrued  interest  receivable-related
     party. Interest income for the period ended March 31, 1999 is $449..

(3)  Stockholders'  Equity  The  Company  has  authorized  50,000,000  shares of
     $0.0001 par value common stock.  The Company had 2,296,500 shares of common
     stock issued and  outstanding  at March 31, 1999. On October 21, 1997,  the
     Company issued  1,601,000 shares to its President for the value of services
     rendered in connection with the organization of the Company. In April 1998,
     the  Company  issued  646,000  shares of common  stock under  Regulation  D
     offerings in exchange for $20,200 in cash. The Company paid $4,500 of legal
     expenses  in  connection  with these  offerings.  Also in April  1998,  the
     Company issued 49,500 shares,  to its Executive Vice president for value of
     services  rendered of $2,475.  In  addition,  the  Company  has  authorized
     10,000,000  shares of $0.0001 par value  preferred  stock.  The Company had
     issued none of its shares of preferred stock at March 31, 1999.


                                      F-6

<PAGE>



                             JS Business Works, Inc.
                        (A Development Stage Enterprise)
                          Notes to Financial Statements

(4)  Income  Taxes  Deferred  income taxes  (benefits)  are provided for certain
     income and expenses which are  recognized in different  periods for tax and
     financial   reporting   purposes.   The  Company  had  net  operating  loss
     carry-forwards for income tax purposes of approximately $12,192 expiring at
     March 31, 2019.

     The amount  recorded as deferred tax assets as of March 31, 1999 is $2,399,
     which represents the amount of tax benefit of the loss  carry-forward.  The
     Company has  established  a valuation  allowance  against this deferred tax
     asset, as the Company has no history of profitable operations.

(5)  Related  Parties See Note (2) for  disclosure of Note  receivable - related
     party.

     During the period ended March 31, 1999, the Company was advanced funds from
     the president and majority shareholder of the Company.  Unpaid amounts were
     $4,000 at March 31, 1999 and are presented in Advance from shareholder.

     The Company had entered  into an  agreement to pay $100 per month to Adams,
     Inc. to cover general office expenses.  Adams, Inc. is a company controlled
     by the President of the Company. After the first month, the President chose
     to suspend this agreement  until the Company is  sufficiently  capitalized.
     During the initial formation of the Company,  an officer and shareholder of
     the Company received compensation of $2,000 in cash for consulting services
     rendered.  These amounts,  totaling  $2,100 are presented in Consulting and
     office expenses - related party.

     See Note (3) for  issuance  of  stock  for  services  rendered  by  related
     parties. These amounts,  totaling $2,635, were charged to Professional fees
     - related party.

(6)  Going  Concern The  accompanying  financial  statements  have been prepared
     assuming that the Company will continue as a going  concern.  The Company's
     financial  position and operating results raise substantial doubt about the
     Company's  ability to continue as a going concern,  as reflected by the net
     loss of $ 12,192  accumulated  from  October 20, 1997  (Inception)  through
     March 31, 1999.  The ability of the Company to continue as a going  concern
     is dependent upon  commencing  operations,  developing  sales and obtaining
     additional capital and financing.  The financial  statements do not include
     any  adjustments  that  might be  necessary  if the  Company  is  unable to
     continue as a going concern.  The Company is currently  seeking  additional
     capital to allow it to begin its planned operations.

                                      F-7
<PAGE>



Item 2. Management's Discussion and Analysis or Plan of Operation

Plan of Operations

     Since its  inception,  the Company  has  conducted  no business  operations
except for  organizational and capital raising  activities.  For the period from
inception  (October 20, 1997) through March 31, 1999,  the Company had no income
from operations and operating expenses aggregating $12,904. The Company proposes
to engage in the business of providing  human resource  services in the flexible
industrial staffing market.

     Ms.  Garrett,  Executive  Vice  President  of JSBW,  agreed to develop  the
flexible  staffing  business  for the Company for the  following,  among  other,
reasons:  (i)  because of her belief  that a public  company  could  exploit its
talents,  services and business  reputation to commercial  advantage and (ii) to
observe  directly  whether  the  perceived   advantages  of  a  public  company,
including,   among  others,  greater  ease  in  raising  capital,  liquidity  of
securities  holdings  and  availability  of current  public  information,  would
translate  into  greater   profitability   for  a  public,   as  compared  to  a
locally-owned employment service company.

     If the Company is unable to generate  sufficient revenue from operations to
implement  its  expansion  plans,  management  intends to explore all  available
alternatives  for debt and/or  equity  financing,  including  but not limited to
private and public securities  offerings.  Depending upon the amount of revenue,
if any, generated by the Company, management anticipates that it will be able to
satisfy its cash  requirements for the next  approximately  three (3) to six (6)
months  without  raising  funds via debt and/or  equity  financing or from third
party funding sources. Accordingly, management expects that it will be necessary
for JSBW to raise  additional  funds in the next nine (9) months,  commencing no
later than three (3) months form the date hereof,  in the event that the Company
is unable to generate any revenue from  operations and  commencing  three (3) to
six (6)  months  from the date  hereof,  if only a minimal  level of  revenue is
generated in accordance with management's expectations. Currently Ms. Garrett is
solely responsible for developing JSBW's flexible staffing business. However, at
such  time,  if  ever,  as  sufficient   operating  capital  becomes  available,
management  expects to employ additional  staffing and marketing  personnel.  In
addition, the Company expects to continuously engage in market research in order
to monitor new market trends, seasonality factors and other critical information
deemed  relevant to JSBW's  business  through the development of a sophisticated
computerized system.

     The  Company  operates  out  of the  home  of Mr.  Adams.  Thus,  it is not
anticipated that JSBW will lease or purchase office space or computer  equipment
in the foreseeable  future.  JSBW may in the future establish its own facilities
and/or acquire computer  equipment if the necessary  capital becomes  available;
however,  the  Company's  financial  condition  does not  permit  management  to
consider the acquisition of office space or equipment at this time.

Financial Condition, Capital Resources and Liquidity

     At March 31, 1999, the Company had assets totaling  $11,004 and liabilities
of  $4,861   attributable  to  accrued  accounting  fees  and  advances  from  a
shareholder.  Since the  Company's  inception,  it has received  $20,200 in cash
contributed as consideration  for the issuance of shares of Common Stock. In May
1998,  the Company paid a lump sum consulting fee in the amount of $1,000 to Mr.
Adams,  executive  officer  and  director of JSBW in  consideration  for certain
specialized  services  performed for the Company by him. These services included
the  preparation  of a business  plan for the  Company  and the  performance  of
certain financial consulting services.  In May 1998, the Company paid Mintmire &
Associates, a law firm of which Donald F. Mintmire, Esq. is the sole proprietor,
the sum of $5,000.00  in  consideration  for the  performance  of certain  legal
services,  including  but not limited to passing upon the legality of the Common
Stock and certain other matters in connection with this  Registration  Statement
on Form 10-SB.  Commencing  May 1, 1998,  the Company agreed to pay a fee in the
amount of $100.00  per month to Adams,  Inc.,  a company  owned by Mr.  Adams in
consideration for certain  administrative  services to be performed and costs to
be incurred by said firm on behalf of JSBW.  After an initial  monthly  payment,
Mr. Adams subsequently agreed to suspend such monthly fee until such time as the
Company was in a stronger  financial  position.  In May 1998, the Company paid a
lump sum consulting fee in the amount of $1,000 to Ms.  Garrett,  Executive Vice
President of JSBW in consideration of certain specialized services performed and
to be performed for the Company by her through  December 31, 1998. Mr. Adams and
Ms.  Garrett  own  of  record  and  beneficially  1,601,000  and  49,500  shares
respectively,  representing approximately 69.71% and 2.16% respectively,  of the
outstanding shares of the Company's Common Stock.



<PAGE>



     The Company has no potential  capital resources from any outside sources at
the current  time.  The Company  operates  out of the  facility  provided by Mr.
Adams.  Ms. Garrett has begun to seek client  employers and client employees for
the Company and has begun to instruct Mr. Adams in the  operation of a temporary
industrial  staffing agency.  To attract client  employers,  Ms. Garrett and Mr.
Adams plan to visit potential clients in order to determine their overall needs.
In order to attract  client  employees  which  match the needs of the  potential
client employers, the Company will place advertising in local area newspapers in
Palm Beach County.  No such advertising has commenced as of the date hereof.  In
the event the Company requires  additional  capital during this phase, Mr. Adams
has  committed to fund the operation  until such time as  additional  capital is
available.  The Company  believes  that it will  require at least an  additional
three (3) to six (6) months in order to determine  the market  demand  potential
and the availability of qualified employees.

     The ability of the Company to continue as a going concern is dependent upon
increasing  placements  and  obtaining  additional  capital and  financing.  The
Company believes that in order to be able to expand its initial  operations,  it
must rent offices in Palm Beach County,  hire clerical staff and acquire through
purchase  or  lease  equipment  for  client  employee  testing,  scheduling  and
accounting purposes.  The Company believes that there is adequate and affordable
rental space available in Palm Beach County and sufficiently  trained  personnel
to provide such clerical  services at  affordable  rates.  Further,  the Company
believes  that the type of  equipment  necessary  for the  operation  is readily
accessible at competitive rates.

     To implement such plan, also during this initial phase, the Company intends
to initiate a self-directed  private  placement under Rule 506 in order to raise
an additional $100,000.  Such placement has not commenced as of the date hereof.
In the event such  placement is  successful,  the Company  believes that it will
have  sufficient  operating  capital  to meet the  initial  expansion  goals and
operating  costs for a period of one (1) year.  In the event the  Company is not
successful in raising such funds,  the Company believes that it will not be able
to continue operations past a period of three (3) to six (6) months.

Net Operating Losses

     The Company has net operating loss carryforwards of $12,192 which expire in
the year 2019.  The company has a $2,399  deferred tax asset  resulting from the
loss  carryforwards,  for which it has  established a 100% valuation  allowance.
Until the Company's current operations begin to produce earnings,  it is unclear
whether the Company can utilize such carryforwards.

Year 2000 Compliance

     The Company is  currently  in the  process of  evaluating  its  information
technology for Year 2000  compliance.  The Company does not expect that the cost
to modify its information  technology  infrastructure  to be Year 2000 compliant
will be  material  to its  financial  condition  or results of  operations.  The
Company does not  anticipate  any material  disruption  in its  operations  as a
result of any failure by the Company to be in compliance.

Forward-Looking Statements

     This Form 10-QSB includes  "forward-looking  statements" within the meaning
of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the
Securities  Exchange  Act of  1934,  as  amended.  All  statements,  other  than
statements of historical  facts,  included or  incorporated by reference in this
Form 10-QSB which address  activities,  events or developments which the Company
expects or anticipates will or may occur in the future, including such things as
future capital  expenditures  (including the amount and nature thereof),  demand
for temporary staff personnel and availability of qualified  employers  clients,
expansion and growth of the Company's  business and  operations,  and other such
matters are  forward-looking  statements.  These statements are based on certain
assumptions  and analyses made by the Company in light of its experience and its
perception  of  historical  trends,   current  conditions  and  expected  future
developments  as well as  other  factors  it  believes  are  appropriate  in the
circumstances. However, whether actual results or developments will conform with
the Company's  expectations  and predictions is subject to a number of risks and
uncertainties,  general  economic market and business  conditions;  the business
opportunities  (or lack  thereof)  that may be  presented  to and pursued by the
Company;  changes in laws or regulation;  and other  factors,  most of which are
beyond the  control of the  Company.  Consequently,  all of the  forward-looking
statements made in this Form 10-QSB are qualified by these cautionary statements
and  there  can  be  no  assurance  that  the  actual  results  or  developments
anticipated by the Company will be realized or, even if  substantially realized,


<PAGE>



that they will have the expected consequence to or effects on the Company or its
business or  operations.  The Company  assumes no obligations to update any such
forward- looking statements.

                                     PART II

Item 1. Legal Proceedings.

     The  Company  knows  of no legal  proceedings  to which it is a party or to
which any of its  property  is the  subject  which are  pending,  threatened  or
contemplated or any unsatisfied judgments against the Company.

Item 2. Changes in Securities and Use of Proceeds

     None

Item 3. Defaults in Senior Securities

     None

Item 4. Submission of Matters to a Vote of Security Holders.

     No matter was submitted  during the quarter ending March 31, 1999,  covered
by this report to a vote of the Company's shareholders, through the solicitation
of proxies or otherwise.

Item 5. Other Information

     None

Item 6. Exhibits and Reports on Form 8-K

(a)  The exhibits  required to be filed herewith by Item 601 of Regulation  S-B,
     as described in the following index of exhibits, are incorporated herein by
     reference, as follows:

Exhibit No.    Description
-------------------------------------

3(i).1         Articles of  Incorporation of JS Business Works,  Inc. filed 1997
               (1) 20,

3(i).2         Articles of  Amendment  to the  Articles of  Incorporation  of JS
               Business Works, Inc. filed May 4, 1998 (1)

3(ii).1        Bylaws of JS Business Works, Inc. (1)

27.1           *      Financial Data Schedule
-------------------

(1)  Incorporated  herein by  reference  to the  Registration  Statement on Form
     10-SB of JS Business Works,  Inc. (File No.  0-24551),  filed with the U.S.
     Securities and Exchange Commission.

*       Filed herewith

     (b)  No Reports on Form 8-K were filed  during the quarter  ended March 31,
          1999.




<PAGE>


                                   SIGNATURES
                                   ----------

        In  accordance  with  Section  13 or  15(d)  of the  Exchange  Act,  the
registrant  caused  this  report to be signed on its behalf by the  undersigned,
thereunto duly authorized.

                             JS BUSINESS WORKS, INC.
                             (Registrant)


Date: May 17, 1999           By: /s/ Charles Adams              
                             -----------------------------------
                             Charles Adams, President and
                             Chief Financial Officer




[sign page JSBW 10Q 3.31.99]