UNITED STATES SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549


                                    FORM 10-Q


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

                  For the Twenty-Six Weeks Ended August 1, 1998

                                       OR

              [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934
                     For the transition period from      to

                           Commission File No. 1-4844

                               ECKERD CORPORATION
             (Exact name of registrant as specified in its charter)

        DELAWARE                                       51-0378122
   (State of incorporation)                (I.R.S. Employer Identification No.)

                              8333 Bryan Dairy Road
                              Largo, Florida 33777
              (Address and zip code of principal executive offices)
                                 (727) 395-6000
              (Registrant's telephone number, including area code)

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
                                       ---    ---

As of August 31, 1998 the registrant had 100 shares of common stock outstanding.

THE REGISTRANT MEETS THE CONDITIONS SET FORTH IN GENERAL INSTRUCTION H(1)(a) AND
(b) OF FORM  10-Q AND IS  THEREFORE  FILING  THIS  FORM  10-Q  WITH THE  REDUCED
DISCLOSURE FORMAT PROVIDED FOR IN GENERAL INSTRUCTION H TO FORM 10-Q.




                          PART I. FINANCIAL INFORMATION
Item 1.  Financial Statements

                       ECKERD CORPORATION AND SUBSIDIARIES
            (A wholly-owned subsidiary of J. C. Penney Company, Inc.)
                      CONDENSED CONSOLIDATED BALANCE SHEETS
                        (IN THOUSANDS EXCEPT SHARE DATA)
<TABLE>
<CAPTION>

                                                                                              Unaudited          Audited
                                                                                                8/1/98           1/31/98
                                                                                              ----------        ---------
<S>                                                                                           <C>               <C>    
ASSETS 
Current assets: 
     Cash (including short-term investments of $12,000 and $0)                                $   54,254           24,883
     Receivables                                                                                 141,091          141,954
     Merchandise inventories                                                                   1,234,502        1,290,708
     Prepaid expenses and other current assets                                                     5,820            4,995
                                                                                               ---------        ---------
               Total current assets                                                            1,435,667        1,462,540
                                                                                               ---------        ---------
Property and equipment, at cost                                                                1,032,531          951,597
     Less accumulated depreciation                                                               415,973          384,630
                                                                                               ---------        ---------
               Net property and equipment                                                        616,558          566,967
                                                                                               ---------        ---------
Excess of cost over net assets acquired, less
     accumulated amortization                                                                    132,616          123,962
Favorable lease interests, less accumulated amortization                                          71,804           82,918
Deferred income taxes                                                                             34,119           34,119
Due from affiliates                                                                              520,082          292,162
Other assets                                                                                      70,488           57,412
                                                                                               ---------        --------- 
                                                                                              $2,881,334        2,620,080
                                                                                               =========        =========
LIABILITIES AND STOCKHOLDER'S EQUITY 
Current liabilities:                                                                     
     Bank debit balances                                                                      $   26,528           53,580
     Current installments of long-term debt                                                       16,898           16,898
     Accounts payable                                                                            319,230          393,195
     Accrued expenses                                                                            374,339          367,965
                                                                                               ---------        ---------
               Total current liabilities                                                         736,995          831,638
                                                                                               ---------        ---------
Other noncurrent liabilities                                                                     144,524          141,895
Long-term debt, excluding current installments                                                   222,859          223,931
Intercompany loan payable to J. C. Penney Company, Inc.                                        1,440,000        1,155,000
Stockholder's equity:
     Voting common stock of $.01 par value.
          Authorized 1,000 shares; issued 100                                                          -                -
     Capital in excess of par value                                                              321,254          321,254
     Retained equity (deficit)                                                                    15,702          (53,638)
                                                                                               ---------        ---------
               Total stockholder's equity                                                        336,956          267,616
                                                                                               ---------        ---------
                                                                                              $2,881,334        2,620,080
                                                                                               =========        =========
</TABLE>

See accompanying notes to condensed consolidated financial statements.

                                       2


                       ECKERD CORPORATION AND SUBSIDIARIES
            (A wholly-owned subsidiary of J. C. Penney Company, Inc.)
                  CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
                                   (UNAUDITED)
                                 (IN THOUSANDS)
<TABLE>
<CAPTION>

                                                                                           Twenty-Six       Twenty-Five
                                                            Thirteen Weeks Ended           Weeks Ended      Weeks Ended
                                                          -------------------------         ---------        ---------
                                                            8/1/98         7/26/97           8/1/98           7/26/97
                                                          ---------       ---------         ---------        ---------
<S>                                                      <C>              <C>              <C>              <C>    

Sales and other operating revenue                        $1,638,594       1,427,782         3,375,440        2,809,420
                                                          ---------       ---------         ---------        ---------
Costs and expenses:
     Cost of sales, including store
          occupancy, warehousing and
          delivery expense                                1,275,244       1,111,794          2,616,409       2,181,902
     Operating and administrative expenses                  299,965         250,100            602,359         480,199
                                                          ---------       ---------          ---------       ---------
                Earnings before interest expense             63,385          65,888            156,672         147,319
Interest expense:
     Interest expense on intercompany loan
          with J. C. Penney Company, Inc.                    17,418          11,035             35,018          18,587
     Interest expense, net                                    4,633           5,223              9,553           9,447
     Amortization of original issue discount
          and deferred debt expenses                            132             134                263             269
                                                          ---------       ---------          ---------       ---------
               Total interest expense                        22,183          16,392             44,834          28,303
                                                          ---------       ---------          ---------       ---------
               Earnings before income taxes                  41,202          49,496            111,838         119,016
Income tax expense                                           15,657          14,849             42,499          36,116
                                                          ---------       ---------          ---------       ---------
Net earnings                                             $   25,545          34,647             69,339          82,900
                                                          =========       =========          =========       =========
</TABLE>

See accompanying notes to condensed consolidated financial statements.

                                       3


                       ECKERD CORPORATION AND SUBSIDIARIES
            (A wholly-owned subsidiary of J. C. Penney Company, Inc.)
                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)
                                 (IN THOUSANDS)
<TABLE>
<CAPTION>

                                                                                       Twenty-Six Weeks     Twenty-Five Weeks
                                                                                         Ended 8/1/98         Ended 7/26/97
                                                                                       ----------------     -----------------
<S>                                                                                    <C>                  <C>

Cash flows from operating activities:
     Net earnings                                                                         $  69,339                82,900
     Adjustments to  reconcile  net  earnings to net cash  provided by operating
           activities:
               Depreciation and amortization                                                 54,454                48,905
               Amortization of original issue discount
                    and deferred debt expenses                                                  263                   269
               Decrease (increase) in receivables, merchandise
                    inventories and prepaid expenses                                         60,821               (36,930)
               (Decrease) increase in accounts payable and accrued expenses                 (62,729)               41,572
               Increase in due from affiliate                                              (227,919)             (135,457)
                                                                                           --------              --------
                        Net cash provided by (used in) operating activities                (105,771)                1,259
                                                                                           --------              --------
Cash flows from investing activities:
     Additions to property, plant and equipment                                             (97,510)              (66,503)
     Sale of property, plant and equipment                                                    7,816                 2,712
     Acquisition of certain drugstore assets                                                (16,037)              (78,050)
     Other                                                                                  (16,003)                8,165
                                                                                           --------              --------
                        Net cash used in investing activities                              (121,734)             (133,676)
                                                                                           --------              --------
Cash flows from financing activities:
     (Decrease) increase  in bank debit balances                                            (27,052)               13,034
     Additions to long-term debt                                                                  -                    22
     Reductions of long-term debt                                                            (1,072)              (32,854)
     Net additions under intercompany note to J. C. Penney Company, Inc.                    285,000               180,000
     Redemption of 9.25% Senior Subordinated Notes                                                -                (1,327)
                                                                                           --------              --------
                        Net cash provided by financing activities                           256,876               158,875
                                                                                           --------              --------
Net increase in cash and short-term investments                                              29,371                26,458
Cash and short-term investments at beginning of period                                       24,883                71,874
                                                                                           --------              --------
Cash and short-term investments at end of period                                          $  54,254                98,332
                                                                                           ========              ========
</TABLE>

See accompanying notes to condensed consolidated financial statements.

                                       4


                       ECKERD CORPORATION AND SUBSIDIARIES
            (A wholly-owned subsidiary of J. C. Penney Company, Inc.)
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                   (UNAUDITED)
                       (IN THOUSANDS EXCEPT SHARE AMOUNTS)

Note 1.
-------
On November 2, 1996, the predecessor  Eckerd Corporation ("Old Company") entered
into a  definitive  agreement  to be acquired by Omega  Acquisition  Corporation
("Omega"), a wholly-owned subsidiary of J. C. Penney Company, Inc. ("JCPenney").
The aggregate  transaction  value,  including the assumption of Old Company debt
and the cash out of certain outstanding Old Company employee stock options,  was
approximately  $3.3 billion.  The  transaction  was effected  through a two-step
process  consisting  of (i) a cash tender offer at $35.00 per share for 50.1% of
the outstanding common stock of the Old Company, which was completed in December
1996, and (ii) the February 27, 1997 exchange in which Old Company  stockholders
received  0.6604  of a share of  JCPenney  common  stock  for each  share of Old
Company  common  stock.  After  completing  the  acquisition  of Old  Company on
February 27, 1997, Omega changed its name to Eckerd Corporation (the "Company").
References to the Company  regarding time periods prior to February 27, 1997 are
to the Old Company.

Note 2.
-------
The interim condensed  consolidated  financial  information is unaudited but, in
the opinion of the Company, includes all adjustments,  consisting only of normal
recurring   accruals,   necessary  for  a  fair   presentation.   The  condensed
consolidated  financial  information  should  be read in  conjunction  with  the
audited  consolidated  financial  statements  included in the  Company's  Annual
Report on Form 10-K405 for the 52 weeks ended  January 31, 1998.  The results of
operations of the periods  indicated  should not be  considered  as  necessarily
indicative  of  operations   for  the  full  year.   The  Company  also  manages
approximately  850 drugstores which are indirectly  wholly-owned by JCPenney and
operated  under the  Eckerd  name.  A  management  fee  which is netted  against
operating  and  administrative  expenses  totaling  $20,372  and $18,873 for the
twenty-six and twenty-five  week periods ended August 1, 1998 and July 26, 1997,
respectively,  has been charged to affiliates.  In addition, for the twenty-five
week  period  ended  July 26,  1997,  $19,586 of  certain  business  integration
expenses were charged to  affiliates.  The results of the managed stores are not
included in the financial results of the Company. Prior to the acquisition,  Old
Company's  fiscal year ended the Saturday  closest to January 31st each year. In
order to make its fiscal  year end  conform  to that of  JCPenney,  the  Company
changed  its  fiscal  year end to the last  Saturday  in  January  of each year.
Accordingly,  to conform to the JCPenney fiscal  calendar,  the first quarter of
fiscal year 1997  consisted  of twelve weeks ended April 26, 1997 and the second
quarter  consisted  of thirteen  weeks  ended July 26, 1997 with a  year-to-date
total of twenty-five weeks ended July 26, 1997.

Note 3.
-------
Substantially all inventories are determined on a last-in, first-out (LIFO) cost
basis.  At August 1, 1998 and  January  31,  1998,  inventories  would have been
greater by  approximately  $140,400 and $128,900,  respectively,  if inventories
were valued on a first-in,  first-out  (FIFO) cost basis.  Since LIFO  inventory
costs can only be determined at the end of each fiscal year when inflation rates
and inventory  levels are finalized,  estimates of LIFO inventory costs are used
for interim financial statements.  The cost of merchandise sold is calculated on
an estimated  basis and adjusted  based on  inventories  taken during the fiscal
year.

                                       5

Item 2.  Management's  Discussion  and  Analysis  of Results of  Operations  and
         Financial Condition.

The  following  narrative  analysis of the  Company's  results of  operations is
presented  pursuant to the reduced  disclosure  format  provided  for in General
Instruction H to Form 10-Q.

                            CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
                                             (Unaudited)
                                           (In Thousands)
<TABLE>
<CAPTION>

                                                          Thirteen Weeks Ended               Twenty-Six Weeks Ended
                                                       --------------------------         ----------------------------
                                                         8/1/98          7/26/97            8/1/98            7/26/97
                                                       ---------        ---------         ---------          ---------
<S>                                                   <C>               <C>               <C>                <C>    

Sales and other operating revenue                     $1,638,594        1,427,782         3,375,440          2,917,086
Costs of sales                                         1,275,244        1,111,794         2,616,409          2,266,143
Operating and administrative expenses                    299,965          250,100           602,359            498,546
                                                       ---------        ---------         ---------          ---------
Operating earnings                                        63,385           65,888           156,672            152,397
Total interest expense                                    22,183           16,392            44,834             29,311
                                                       ---------        ---------         ---------          ---------
Earnings before income taxes                              41,202           49,496           111,838            123,086
Income tax expense                                        15,657           14,849            42,499             36,922
                                                       ---------        ---------         ---------          ---------
Net earnings                                          $   25,545           34,647            69,339             86,164
                                                       =========        =========         =========          =========
</TABLE>

For comparative  purposes only, the above Condensed  Consolidated  Statements of
Earnings  and the  following  analysis  of results of  operations  compares  the
thirteen  and  twenty-six  weeks  ended  August  1,  1998  to the  thirteen  and
twenty-six  weeks ended July 26, 1997. As noted  previously,  as a result of the
change by the Company of its fiscal year, Item 1 Financial  Information for 1997
is presented for the thirteen and twenty-five weeks ended July 26, 1997.

Sales and other  operating  revenue for the second quarter and twenty-six  weeks
ended August 1, 1998 increased 14.8% and 15.7% over the 1997  comparable  period
to $1.639 billion and $3.375 billion. Sales benefited from significant increases
in drugstore  prescription  sales as well as from increases in  non-prescription
(front end) sales,  increases from acquired Virginia  drugstores,  and increased
sales in relocated freestanding stores.  Comparable drugstore sales (stores open
one year or more) increased 10.5% and 9.9% for the second quarter and twenty-six
week  periods  compared  to a 9.3%  and 8.6%  increase  in the  respective  1997
periods. The increases in comparable drugstore sales were primarily attributable
to the increase in sales of  prescription  drugs as well as  increased  sales of
non-prescription items in the photo/electronics and health categories.

Prescription  sales as a  percentage  of  drugstore  sales  were 62.1% and 61.0%
compared to 57.8% and 57.6% for the  comparable  second  quarter and  twenty-six
week 1997 periods.  The growth in prescription sales was primarily the result of
increased  managed  care  prescription  sales and  prescription  sales  from the
acquired Virginia drugstores. Managed care prescription sales increased to 82.8%
and 82.4% of  prescription  sales  compared to 78.7% and 78.5% in 1997.  Managed
care  payors  typically  negotiate  lower  prescription  prices  than  those  on
non-managed care prescriptions,  resulting in decreasing gross profit margins on
prescription  sales.  However,  contracts  with  managed  care payors  generally

                                       6

increase the volume of prescription sales and gross profit dollars.

As a  percentage  of sales,  cost of sales and related  expenses  were 77.8% and
77.5% for the second quarter and twenty-six  weeks ended August 1, 1998 compared
to 77.9% and 77.7% for the 1997 comparable  periods.  During the second quarter,
the  Company  recorded  charges  to cost of sales of $26.1  million  which  were
incurred related to higher than expected  shrinkage rates during the integration
process with JCPenney drugstores.  Offsetting these losses, the Company received
$26.0  million from  prescription  price  litigation  settlements  in the second
quarter.  Cost of sales and related  expenses are  currently  benefiting  from a
slowing  in the  decline  in  prescription  gross  profit  margins  as  well  as
improvement  in front end gross profit  margins.  The LIFO charge for twenty-six
weeks for 1998 was $11.4 million compared to $10.1 million for 1997.

Operating  and  administrative  expenses  for the second  quarter  (net of $11.7
million and $10.6 million of management fees in 1998 and 1997, respectively, and
$9.9 million of business integration costs in 1997 charged to affiliates),  as a
percentage  of  sales  was  18.3%  compared  to 17.5%  in  1997.  Operating  and
administrative expenses for twenty-six weeks (net of $20.4 million of management
fees in both  1998  and  1997,  respectively,  and  $19.6  million  of  business
integration  costs in 1997 charged to affiliates),  as a percentage of sales was
17.8%  compared to 17.1% in 1997.  The increase for both the second  quarter and
twenty-six  weeks as a percentage of sales  resulted  primarily  from  increased
costs as a  percentage  of  sales  in such  expense  categories  as  information
technology,  including Year 2000 costs, depreciation,  insurance and advertising
expenses.

Total  interest  expense  for the  1998  second  quarter  and  twenty-six  weeks
increased  35.3%  and  53.0%  over  1997 to $22.2  million  and  $44.8  million,
including $17.4 million and $35.0 million of interest expense from  intercompany
loans with JCPenney.  The increase was due to higher average  borrowings  during
the twenty-six  weeks and higher interest rates in the first quarter compared to
1997.

Operating  earnings for the second quarter decreased to $63.4 million from $65.9
million in 1997 and for twenty-six weeks increased to $156.7 million from $152.4
million for the comparable period in 1997.  Earnings before income taxes for the
second  quarter  and  twenty-six  weeks  decreased  to $41.2  million and $111.8
million from $49.5 million and $123.1  million for the  comparable  periods last
year.

Income tax expense for the 1998 second quarter and  twenty-six  weeks were $15.7
million and $42.5  million  (38%)  compared to $14.8  million and $36.9  million
(30%) in 1997.  Income tax expense in both periods  represent  federal and state
income  taxes.  In addition,  the 1997 periods  included the use of  alternative
minimum tax credits and other tax credit carryforwards.

Year 2000

The Year 2000 issue exists because many computer systems store and process dates
using only the last two digits of the year.  Such systems,  if not changed,  may
interpret  "00" as "1900"  instead  of the year  "2000".  The  Company  has been

                                       7

working to identify  and address  Year 2000 issues since the later part of 1996.
The scope of this effort includes internally  developed  information  technology
systems,  purchased and leased software,  embedded systems,  and electronic data
interchange transaction processing.
                                    
During the first quarter of 1997,  the Company  formed a Year 2000 task force to
provide  guidance to the  Company's  operating  and support  departments  and to
monitor the progress of efforts to address Year 2000 issues.The Company has also
consulted  with various third  parties,  including,  but not limited to, outside
consultants,  outside  service  providers,  infrastructure  suppliers,  industry
groups,  and other retail  companies and  associations  to develop  industrywide
approaches to the Year 2000 issue, to gain insights to problems,  and to provide
additional  perspectives on solutions.  It is expected that compliance work will
be  substantially  completed by the end of 1998.  Beginning in January 1999, all
systems  critical to the Company's  business  will be retested.  The Company has
also  focused  on the Year  2000  compliance  status  of its  suppliers,  and is
participating  in a National Retail  Federation  survey of suppliers and service
providers to determine their Year 2000 readiness.

Despite the significant efforts to address Year 2000 concerns, the Company could
potentially  experience  disruptions to some of its operations,  including those
resulting   from   noncompliant   systems  used  by  third  party  business  and
governmental  entities.  The Company has developed  contingency plans to address
potential Year 2000 disruptions.  These plans include business  continuity plans
that address  accessibility and  functionality of Company  facilities as well as
steps to be  taken  if an event  causes  failure  of a  system  critical  to the
Company's core business activities.

Through  August 1, 1998,  the Company has incurred  approximately  $8 million to
achieve  Year  2000  compliance.  The  Company's  projected  cost for Year  2000
remediation  including capital  expenditures is currently  estimated to be $17.5
million.  Total costs have not had,  and are not  expected  to have,  a material
impact on the Company's financial results.

New Accounting Rules

The  Financial  Accounting  Standards  Board has issued  Statement  of Financial
Accounting Standards No. 133, "Accounting for Derivative Instruments and Hedging
Activities",  which is effective for quarters beginning after June 15, 1999. The
Company has no derivative products.

The American  Institute of Certified Public Accountants has issued Statements of
Position  (SOP)  No.  98-1,  "Accounting  for the  Costs  of  Computer  Software
Developed or Obtained for Internal Use" and No. 98-5, "Reporting on the Costs of
Start-up  Activities." The new accounting rules, which have been adopted, do not
have a material impact on the Company.


               REVIEW BY INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

The Company's  independent  public accountants have made a limited review of the
financial  information furnished herein in accordance with standards established
by the American  Institute  of Certified  Public  Accountants.  The  Independent
Auditors' Review Report is presented on page 9 of this report.

                                       8


                       Independent Auditors' Review Report
                       -----------------------------------

The Board of Directors
Eckerd Corporation:

We have reviewed the condensed  consolidated balance sheet of Eckerd Corporation
and subsidiaries (a wholly-owned subsidiary of J. C. Penney Company, Inc.) as of
August 1, 1998, and the related  condensed  consolidated  statements of earnings
and cash flows for the  thirteen and  twenty-six  weeks ended August 1, 1998 and
the  thirteen  and  twenty-five  weeks  ended  July 26,  1997.  These  condensed
consolidated  financial  statements  are  the  responsibility  of the  Company's
management.

We conducted our review in accordance with standards established by the American
Institute  of  Certified  Public  Accountants.  A review  of  interim  financial
information consists principally of applying analytical  procedures to financial
data, and making  inquiries of persons  responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with  generally  accepted  auditing  standards,  the  objective  of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material  modifications that should
be made to the condensed consolidated financial statements referred to above for
them to be in conformity with generally accepted accounting principles.

We have  previously  audited,  in accordance  with generally  accepted  auditing
standards, the consolidated balance sheet of Eckerd Corporation and subsidiaries
(a  wholly-owned  subsidiary  of J. C. Penney  Company,  Inc.) as of January 31,
1998, and the related consolidated statements of earnings, stockholders' equity,
and cash flows for the year then ended (not presented herein); and in our report
dated  February  26,  1998,  we  expressed  an  unqualified   opinion  on  those
consolidated financial statements.  In our opinion, the information set forth in
the accompanying condensed consolidated balance sheet as of January 31, 1998, is
fairly stated, in all material respects, in relation to the consolidated balance
sheet from which it has been derived.


/s/ KPMG PEAT MARWICK LLP

September 15, 1998

                                       9


                           PART II. OTHER INFORMATION


Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits

    10.1  Amended and Restated Systems Operations Services Agreement dated as of
          March 23, 1998 between the Company and IBM Global Services US Division
          of International Business Machines Corporation.

    15.1  Letter re unaudited interim financial information.

    27    Financial Data Schedule.

(b) Reports on Form 8-K

    The Company did not file any reports on Form 8-K during the  thirteen  weeks
    ended August 1, 1998.

                                   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.

                                                        ECKERD CORPORATION
                                                          (Registrant)
September 15,  1998
                                                       /s/ Samuel G. Wright
                                                      ---------------------
                                                         Samuel G. Wright
                                                    Executive Vice President/
                                                     Chief Financial Officer
                                                 (Principal Accounting Officer)

                                       10

                                  Exhibit Index

                               Eckerd Corporation
                                    Form 10-Q


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

   10.1                 Amended  and  Restated   Systems   Operations   Services
                        Agreement dated as of March 23, 1998 between the Company
                        and IBM Global  Services US  Division  of  International
                        Business Machines Corporation.

   15.1                 Letter re unaudited interim financial information

   27                   Financial Data Schedule

                                       11