SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549



FORM 10 - Q/A


Quarterly Report Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934



For the quarter ended September 30, 1998			
	Commission File No 0-2892


THE DEWEY ELECTRONICS CORPORATION


A New York Corporation		I.R.S. Employer Identification
						No. 13-1803974

27 Muller Road
Oakland, New Jersey 07436
(201) 337-4700




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    
 .


The number of shares outstanding of the registrant's common 
stock, $.01 par value was 1,339,531 at September 30, 1998.




YEAR 2000 ISSUE

The Company has taken steps to have all of its computer 
systems in compliance with year 2000 date requirement before
that date is reached.  The Company has reviewed its internal 
computer systems for compliance by identifying and testing all 
of its internal systems.

In November 1996, the Company had hired an outside service to
upgrade hardware and make modifications to its main software. 
In conjunction with this effort, the Company's main programs 
have become year 2000 compliant.  The cost of these services
was $5,085.

Some surveys of key suppliers are being conducted and updated 
on an on-going basis.  Based on the information obtained to date,
the Company does not believe that there will be any significant 
impact that would adversely affect the Company relative to the 
year 2000 issue.  The Company is not able to identify all external 
year 2000 issues such as those which may exist at the supplier 
and customer levels.

The Company is continuing to work with its supplier base to 
access the year 2000 status of vendors who provide critical 
materials and services.  To date, sufficient information has not 
yet been received from vendors to confirm their preparedness for 
year 2000.  Contingency planning is being addressed particularly 
in anticipation of possible interruption of supplies delivered by 
any key vendors.  This planning includes the identification of
such critical suppliers and possible alternative courses and, if 
possible, alternate materials.

Since the Company's main programs have already become year 
2000 compliant, future expenditures for this aspect are not 
anticipated.  Contingency planning for critical suppliers includes 
various plans for further development based upon additional 
findings and progress made in this area.  The Company, at this 
time, has no reason to believe that supply deliveries will be 
interrupted, however alternative actions being considered are 
intended to eliminate any material financial impact on the 
Company.  None of the Company's products will be affected 
by the year 2000 issue.





PART II - OTHER INFORMATION


Item 6.	Exhibits and Reports on Form 8-K
------------------------------------------------------


No reports on Form 8-K have been filed during the quarter 
ended September 30, 1998.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act 
of l934, the registrant has duly caused this report to be 
signed on its behalf by the undersigned thereunto duly 
authorized.


	THE DEWEY ELECTRONICS CORPORATION



February 11, 1999	Thom A. Velto, Treasurer
			Principal Accounting Officer



February 11, 1999	Edward L. Proskey
			Vice President, Operations