FORM  10-Q
  
                     SECURITIES AND EXCHANGE COMMISSION
                              
                          WASHINGTON, D.C.  20549
                              
                QUARTERLY REPORT UNDER SECTION 13 OR 15 (d) 
                  OF THE SECURITIES EXCHANGE ACT OF 1934
                              
        For Quarter Ended March 31, 1999 Commission File Number 0-6028
  
                         BIRMINGHAM UTILITIES, INC.
           (Exact name of registrant as specified in its charter)
                              
       CONNECTICUT                                06-0878647
  
  230 Beaver Street, Ansonia, CT                    06401
  (Address of principal executive office)         (Zip Code)

  
   (Former name, former address and former fiscal year, if changes 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.
  
       No                                 Yes  X
  
       Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practicable date.
                              
      Class                              Outstanding at May 1, 1999
 Common stock, no par value                       1,556,435
                              

PAGE 2
                       PART I.FINANCIAL INFORMATION
                              
ITEM 1    FINANCIAL STATEMENTS
                              
                        BIRMINGHAM UTILITIES, INC.
              STATEMENTS OF INCOME AND RETAINED EARNINGS
                            (Unaudited)
<TABLE>
                                               Three Months Ended March 31,
                                                   1999            1998
<S>                                                <C>              <C>  
  Operating Revenue                             $1,076,641       $1,006,886
  
  Operating Expenses:
   Operating Expenses                              571,495          596,515
   Maintenance Expenses                             55,149           41,738
   Depreciation                                    134,001          118,501
   Taxes Other Than Income Taxes                    73,585           79,603
   Taxes on Income                                  47,735            7,427
  Total Operating Expense                          881,965          843,784
  
  Utility Operating Income                         194,676          163,102
  
  Amortization of Prior Years'
   Deferred Income on Land Dispositions
   (Net of income taxes of $48,183
   in 1999 and $27,044 in 1998)                     85,740           38,306
  
  Other income, net                                 34,291            2,251
  
  Income before interest expense                   314,707          203,659
  
  Interest and Amortization of Debt Discount       112,802          146,849
  Income from dispositions of land (net of
   income taxes of $558,456 in 1998)              --------          828,286
  
  Net income                                      $201,905         $885,096
  
  Retained earnings, beginning                  $5,219,875       $1,831,377
  Dividends                                        155,472          129,489
  
  Retained earnings, ending                     $5,266,308       $2,586,984
  
  Earnings per share - basic*                         $.13             $.58
  
  Earnings per share - diluted*                       $.12             $.57
  
  Dividends per share*                                $.10            $.085
</TABLE>

The accompanying notes are an integral part of these financial statements.
*  Adjusted to reflect 2-for-1 stock split (see Note 5).


PAGE 3
                         BIRMINGHAM UTILITIES, INC.
                              BALANCE SHEETS
<TABLE>
                                                 (Unaudited)
                                                   March 31,       Dec. 31,           
                                                     1999           1998
 <S>                                                 <C>             <C>
  ASSETS:
  Utility Plant                                  $20,873,059    $20,622,907
  Accumulated depreciation                        (6,298,681)    (6,189,596)
  Net Utility Plant                               14,574,378     14,433,311
  
  Current Assets:                                 
     Cash and cash equivalent                        664,724      2,696,706
     Accounts receivable, net of
     allowance for doubtful accounts                 462,230        493,165
     Accrued utility revenue                         355,951        361,448
     Materials & supplies                            116,866         62,046
     Prepayments                                      87,925         42,643
            Total current assets                   1,687,696      3,656,008
  
  Deferred Charges                                   435,902        377,182
  Unamortized debt expense                           166,420        170,481
  Income taxes recoverable                           414,080        414,078
  Other assets                                       463,495        467,826
                                                   1,479,897      1,429,567
                                                 $17,741,971    $19,518,886
                                                             
  STOCKHOLDERS' EQUITY AND LIABILITIES  
  Stockholders' Equity:
   *Common Stock, no par value, authorized
   2,000,000 shares; issued and outstanding 3/31/99-
   1,556,435 shares; 12/31/98- 1,550,316         $ 2,471,425     $2,427,752
     Retained earnings                             5,266,308      5,219,875
                                                   7,737,733      7,647,627

  Long-term debt                                   4,418,000      4,418,000
                                                  
  Current Liabilities:
   Current portion of note payable and long term debt 94,000         94,000
   Accounts payable and accrued liabilities          634,259      2,456,271
            Total current liabilities                728,259      2,550,271

  Customers' advances for construction             1,305,499      1,261,090
  Contributions in aid of construction             1,043,716      1,043,719
  Regulatory liability-income taxes refundable       172,356        172,356
  Deferred income taxes                            1,435,981      1,391,476
  Deferred income on disposition of land             900,427      1,034,347
                                                   4,857,979      4,902,988
                                                 $17,741,971    $19,518,886
</TABLE>
The accompanying notes are an integral part of these financial statements.
*  Adjusted to reflect 2-for-1 stock split (see Note 5).

PAGE 4
                        BIRMINGHAM UTILITIES, INC.
                        STATEMENTS OF CASH FLOWS
                              (UNAUDITED)
<TABLE>
 <S>                                             <C>              <C>  
                                               Three Months Ended March 31,
  Cash Flows From Operating Activities                1999           1998
     Net Income                                   $201,905       $885,096
  Adjustments to reconcile net income to 
     net cash provided by operating activities:
  Income from land dispositions                       --         (828,286)
  Depreciation and amortization                    147,884        134,985
  Amortization of deferred income, net of tax      (85,740)       (38,306)
     Increases and decreases in assets
     and liabilities:
  Accounts receivable and accrued utility revenue   36,432        137,818
  Materials and supplies                           (54,818)        (3,343)
  Prepayments                                      (55,282)       (54,790)
  Accounts payable and accrued expenses         (1,822,022)      (135,213)
  Deferred income taxes                             (3,675)        (3,675)
  Total Adjustments                             (1,837,221)      (790,810)
  
  Net cash flows provided by (used in) 
  operating activities                          (1,635,316)        94,286
  
  Cash flows from investing activities:
     Proceeds from land dispositions                  --        1,800,000
     Net construction expenditures                (230,659)      (153,721)
  Other assets and deferred charges, net           (32,875)       (71,159)
  
  Net Cash flows from (used in)                                         
      investing activities                        (263,534)     1,575,120
  
  Cash flows from financing activities:
     Increase (decrease) in current note payable      --       (1,373,750)              
         
     Dividends paid - net                         (133,132)      (116,615)

  Net Cash flows used in
     financing activities:                        (133,132)    (1,490,365)
  

  Net increase in cash and cash equivalents     (2,031,982)       179,041
  Cash and cash equivalents, beginning           2,696,706         62,699
  Cash, ending                                    $664,724       $241,740
  
  Supplemental disclosure of cash flow information:
     Cash paid for
        Interest                                  $217,478       $254,113
        Income Taxes                            $1,746,000        $12,600
  



PAGE 5

  Supplemental disclosure of non-cash flow information:
     The Company receives contributions of plant from 
     builders and developers.  These contributions of 
     plant are reported in utility plant and in 
     customers' advances for construction.  The 
     contributions are deducted from 
     construction expenditures by the Company.
          Gross Plant, additions                  $275,068       $185,498
          Customers' advances for construction      44,409         31,777
     Capital expenditures, net.                   $230,659       $153,721
</TABLE>
  
  The accompanying notes are an integral part of these financial statements.


                        BIRMINGHAM UTILITIES, INC.
                      NOTES TO FINANCIAL STATEMENTS
                               (UNAUDITED)
  
       Birmingham Utilities, Inc. is a specially chartered public service
corporation in the business of collecting and distributing water for domestic,
commercial and industrial uses and fire protection.  The Company provides water 
to Ansonia and Derby, Connecticut and in small parts of the contiguous Town of 
Seymour with a population of approximately 31,000 people. 
  
       The Company is subject to the jurisdiction of the Connecticut Department 
of Public Utility Control ("DPUC") as to accounting, financing, ratemaking, 
disposal of property, the issuance of long term securities and other matters 
affecting itsoperations.  The Connecticut Department of Public Health (The 
"Health Department" or "DPH") has regulatory powers over the Company under 
state law with respect to water quality, sources of supply, and the use of 
watershed land. The Connecticut Department of Environmental Protection "DEP") 
is authorized to regulate the Company's operations with regard to water 
pollution abatement, diversion of water from streams and rivers, safety of 
dams and the location, construction and alteration of certain water 
facilities.   The Company's activities are also subject to regulation with 
regard to environmental and other operational matters by federal, state and 
local authorities, including, without limitation, zoning authorities.  

       The Company is subject to regulation of its water quality under the 
Federal Safe Drinking Water Act ("SDWA").  The United States Environmental 
Protection Agency has granted to the Health Department the primary enforcement 
responsibility in Connecticut under the SDWA. The Health Department has 
established regulations containing maximum limits on contaminants which have or 
may have an adverse effect on health.
  
NOTE 1  - QUARTERLY FINANCIAL DATA
  
       The accompanying financial statements of Birmingham Utilities, Inc. (the
"Company") have been prepared in accordance with generally accepted accounting
principles, without audit, except for the Balance Sheet for the period ending 
December 31, 1998 which has been audited.  The interim financial information 

PAGE 6

conforms to the instructions to Form 10-Q and Rule 10-01 of Regulation S-X and, 
as applied in the case of rate-regulated public utilities,complies with the 
Uniform System of Accounts and ratemaking practices prescribed by the 
authorities.  Certain information and footnote disclosures required by generally
accepted accounting principles have been omitted, pursuant to such rules and 
regulations; although the Company believes that the disclosures are adequate to 
make the information presented not misleading.  For further information, refer 
to the financial statements and accompanying footnotes included in the Company's
Annual Report on Form 10-K for the year ended December 31, 1998.
  
       The Company's business of selling water is to a certain extent seasonal 
because water consumption normally increases during the warmer summer months.  
Other factors affecting the comparability of various accounting periods include 
the timing of rate increases and the timing and magnitude of property sales.  
Accordingly, annualization of the results of operations for the three months 
ended March 31, 1999 and March 31, 1998, would not necessarily accurately 
forecast the annual results of each year.  
  
NOTE  2 - CALCULATION OF WEIGHTED AVERAGE SHARES
             OUTSTANDING-DILUTED
    
       The following table summarizes the number of common shares used in the
calculation of earnings per share.

[S]                                             [C]              [C]  
                                                 Three Months Ended
                                           3/31/99               3/31/98  
            
  Weighted average shares outstanding
   for earnings per share, basic          1,557,406             1,523,404
  
  Incremental shares from assumed     
   conversion of stock options               62,066                29,210
                                                    
  Weighted average shares outstanding               
   for earnings per share, diluted        1,619,472             1,552,614
  

NOTE 3 - RATE MATTERS
  
       On January 21, 1998, the DPUC granted the Company a 4.1% water service 
rate increase designed to provide a $177,260 annual increase in water service 
revenues and a 12.16% return on common equity.  New rates became effective on 
February 1, 1998.
  
NOTE 4 - LAND SALES
  
       On January 21, 1998, the Company sold to the City of Derby, Connecticut,
145 acres of land in Derby, Connecticut for $1,800,000.  The total gain from 
the sale amounted to $910,306 of which $81,983 was deferred and will be 
recognized over a 3-year period, as approved by the DPUC.

PAGE 7

       On April 29, 1998, the Company sold 2.9 acres of land in Woodbridge, 
Connecticut for the development of a single-family home for $96,000.  The total
gain from the sale amounted to $28,955 of which $9,243 was deferred and will be
recognized over a 10-year period as approved by the DPUC.
  
       The Company also sold, on November 23, 1998, 229 acres of land in 
Seymour and Oxford, Connecticut to the Town of Seymour.  This parcel was sold 
below market value, and as a result, the transaction was classified as a bargain
sale for income tax purposes.  The net gain from the sale amounted to $1,010,209
of which $90,965 was deferred and will be recognized over a 3-year period as 
approved by the DPUC.  As a result of the bargain sale, the net gain also 
includes tax deductions of $177,064 of which $98,900 will be carried forward to
reduce the Company's tax liability in subsequent years.
  
       On December 3, 1998, the Company sold 515 acres of land in Oxford and 
Seymour, Connecticut to The Trust for Public Land for $3,220,000.  The Trust 
for Public Land, in turn, simultaneously sold the property to the Town of 
Oxford for the same price.  This parcel was also sold below market value, and 
therefore, the transaction was classified as a bargain sale for income tax 
purposes. The net gain from the sale amounted to $1,743,998 of which $157,037 
was deferred and will be recognized over a 3-year period as approved by the 
DPUC. As a result of the bargain sale, the net gain includes tax deductions of 
$329,274 of which $184,100 will be carried forward to reduce the Company 's tax
liability in subsequent years.
  
       In 1997, the Company had entered into a contract to sell 245 acres of 
land in Seymour, Connecticut to M/1 Homes by December 31, 1998 for a purchase 
price of $3,950,000.  Because M/1 Homes had been unable to secure various land 
use approvals for the part of its development plan that included construction 
of an 18-hole golf course, it has amended its development plan. The delays 
caused by, among other things, the modified development plan, resulted in 
M/1 Homes requesting that the Company extend the closing deadline beyond the 
original December 31, 1998 date.  The Company and M/1 Homes recently agreed to 
a contract amendment extending the closing date to June 30, 1999 and providing 
for certain other modifications to the agreement.  The amended agreement 
contemplates, instead of a golf course, the dedication by M/1 Homes of over 
50% (approximately 130 acres) of the acreage included in the transaction for
open space purposes. Among other things, the modified agreement also provides 
for a $70,000 increase in the purchase price to $4,020,000, of which $2,370,000 
will be payable at the closing, and the $1,650,000 balance within one year from
the closing. Payment of the deferred portion of the purchase price will be 
secured by a first mortgage in favor of the Company on a portion of the 
property.  The original 1997 agreement had been approved by the DPUC, and the 
amendment also must be so approved. The Company has applied to the DPUC for 
such approval but cannot predict whether or not the DPUC will grant it.  The 
Company knows of no reason, however, why such approval should not be granted. 
The agreement may also be terminated by M/1 Homes if it does not obtain all 
required land use approvals, such as local site plan and inland wetlands 
approvals, by the scheduled closing date.  The Company cannot predict whether 
or not M/1 Homes will be able to obtain all of the required approvals.  In the
event the DPUC approves the amendment and M/1 Homes terminates the agreement 
because of its inability to obtain the required approvals, the Company is 

PAGE 8

entitled to retain the $100,000 deposit made toward the purchase price by 
M/1 Homes.
  
NOTE 5 - STOCK SPLIT
  
On January 11, 1999, the Company filed with the DPUC an Application for 
Approval to Issue approximately 780,000 additional shares of common stock in 
conjunction with a 2-for-1 stock split.  The stock split which had been 
approved by the Board of Directors in December, 1998, and by the DPUC on 
February 26, 1999. The stock split became effective on March 31, 1999 with 
respect to shares held of record on March 18, 1999.  All financial information 
contained in Form 10-Q has been adjusted to reflect the impact of the common 
stock split.
  
  
ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF RESULTS OF
OPERATIONS AND FINANCIAL CONDITION
  
       Management's Discussion and Analysis of the Results of Operations and 
Financial Condition contained in the Company's Annual Report in Form 10K for 
the year ended December 31, 1998, should be read in conjunction with the 
comments below.
  
CAPITAL RESOURCES AND LIQUIDITY
  
       Completion of the Company's Long Term Capital Improvement Program is
dependent upon the Company's ability to raise capital from external sources, 
including, for the purpose of this analysis, proceeds from the sale of the 
Company's holdings of excess land. For the three months ended March 31, 1999 
and 1998, the Company's additions to utility plant, net of customer advances, 
cost $230,659 and $153,721, respectively.  (see Statement of Cash Flows).  
These additions were financed primarily from external sources, namely proceeds 
from land sales.
  
       The Company has outstanding $4,418,000 principal amount of Mortgage 
Bonds, due September 1, 2011, issued under its Mortgage Indenture.  The 
Mortgage Indenture limits the issuing of additional First Mortgage Bonds and 
the payment of dividends.  It does not, however, restrict the issuance of 
either long term or short term debt which is either unsecured  or secured with 
liens subordinate to the lien of the Mortgage Indenture.  The Company also had 
a $1,500,000 secured, term loan which was repaid in full on November 23, 1998. 
Principal and interest payments were made monthly up to the time of repayment.
  
       In 1998, the Company converted a $600,000 working capital line of credit
and a $1,500,000 secured line of credit to a two-year $2,100,000 revolving 
line of credit. In June, 2000, the Company will have the option to convert any 
outstanding balance to a six-year term note with principal payments based on a 
20-year amortization schedule, with a balloon payment at the end of the 
six-year term.  The revolving line of credit is secured by a lien subordinate 
to the lien of the Mortgage Bond Indenture) on all of the Company's utility 
property other than its excess land available for sale.  There were no 
borrowings outstanding on the revolving line of credit on March 31, 1999.
PAGE 9
  
       The Company may choose among several interest rate options on the 
revolving line of credit: variable options of 30- or 90-day LIBOR plus 100 
basis points, or prime. The term loan interest rate options consist of a fixed 
rate at the bank's cost of funds plus 100 basis points, or a variable rate of 
the prime rate or 90 day LIBOR plus 100 basis points which is reset every 90 
days.
  
       The Company's 1999 Capital Budget of $1,800,000 is two-tiered. The first
tier consists of typical capital improvements made each year for services, 
hydrants and meters, is budgeted for $550,000 in 1999, and is expected to be 
financed primarily with internally generated funds.
  
       The second tier of the 1999 Capital Budget consists of replacements and
betterments which are part of the Company's Long Term Capital Improvement 
Program and includes $1,250,000 of budgeted plant additions.  Plant additions 
from this part of the 1999 budget may require use of the Company's line of 
credit.  Second tier plant additions can be, and portions of it are expected to
be, deferred to future years if funds are not available for their construction 
in 1999.
  
       As of March 31, 1999, the Company has approximately 960 acres of excess 
land available for sale, of which 245 acres is currently under contract,
consisting of land currently classified as Class III, non-watershed land under 
the statutory classification system for water company lands. The Company 
believes that by selling these excess lands it can generate sufficient equity 
capital to support its 5 year capital budget, currently estimated at 
$10,000,000.  Such land dispositions are subject to approval by the DPUC.  
Proceeds from the sale of land are recorded asrevenue at the time of closing 
and portions of the gains are deferred and amortized over various times as 
stipulated by the DPUC.
  
Year 2000 Compliance
  
       The Company is currently evaluating its exposure to the Year 2000 
problem and is taking steps to be Year 2000 compliant.  In general terms, the 
problem arises from the fact that many existing computer systems and other 
equipment containing date-sensitive embedded technology use only two digits to 
identify a year in the date field, with the assumption that the first two 
digits of the year are always "19".  As a result, such systems may misinterpret
dates after December 31,1999, which may result in miscalculations, other 
malfunctions or the total failure of such systems. 

      The Company's existing billing and accounting software are currently in 
the process of being upgraded to comply with all Year 2000 related issues.  
Management anticipates its computer systems will be fully compliant by the 
end of the second quarter of 1999.
  
       The Company also is evaluating the Year 2000 compliance of systems and 
Equipment which are not linked to billing and accounting software and has 
identified items that could be impacted by the Year 2000 problem.  For the 
items identified as possibly presenting a Year 2000 problem, the Company has 
contacted suppliers, where possible, to obtain adequate assurance that it is 
Year 2000 compliant or is in the process of determining and addressing any 

PAGE 10

noncompliance.  In addition, wherever practical, the Company is independently 
testing such items for compliance. 

     In addition to its own systems and equipment, the Company depends upon the
proper function of computer systems and other date-sensitive equipment of 
outside parties. These parties include other water companies, banks, 
telecommunications service providers and electric and other utilities.  The 
Company has initiated communications with such parties to determine the extent 
to which they are vulnerable to the Year 2000 issue.
  
       Due to the uncertainties presented by such third party Year 2000 
problems, and the possibility that, despite its efforts, the Company may be 
unsuccessful in preparing its internal systems and equipment for the Year 2000,
the Company is developing working plans for dealing with its most reasonably 
likely worst-case scenario, many of which are contained in the Company's 
approved Emergency Contingency Plan.  The Company's assessment of its most 
reasonably likely worst-case scenario and the exact nature and scope of its 
contingency plans will be affected by the Company's continued Year 2000 
assessment. The Company expects to complete such assessment and contingency 
planning during the third quarter of 1999, and to have all contingency systems 
in place and fully tested by the fourth quarter of 1999.  Costs to meet Year 
2000 compliance are not expected to have a material impact on the Company's 
financial position or results of operations.
  
Results of Operations for the Three Months Ended March 31, 1999 and 1998.
  
Net Income
  
       Net Income for the three months ended March 31, 1999 was $201,915
compared with $885,096 for the same 1998 period.  The sale of property in 
January of 1998 in Derby, Connecticut, to the City of Derby, contributed 
$828,286 to net income in the first quarter of 1998.  There were no comparable 
land sales in 1999.   

Operating Revenues
  
       Operating Revenues for the first three months of 1999 of $1,076,641 are 
$69,755 higher than operating revenues of $1,006,886 for the first three months
of 1998. Increased water consumption in 1999 from all classes of customers and 
the effects of an over-all four percent water service rate increase that became
effective February 1, 1998, accounts for this increase.
  
Operating and Maintenance Expenses
  
       Operating and Maintenance Expenses for the first three months of 1999 
are $11,606 below the comparable 1998 period.  Decreased purchased water costs,
payroll and casualty insurance expense are largely offset by increased main 
maintenance expense and purchased power costs.
  
Depreciation Expense
  
       Depreciation expense for the first three months of 1999 is $15,500
higher than the comparable 1998 period due to depreciation expense relating to 
general plant additions.
PAGE 11
  
Taxes Other Than Income Taxes
  
       Taxes Other Than Income Taxes for the three month period ended March 
31, 1999 is $6,019 lower than the comparable 1998 period.  Decreased payroll 
taxes in 1999 as a result of lower wages and a decrease in the state 
unemployment tax rate account for this decline.  
  
Other Income
  
       Other Income for the first three months of 1999 is $32,040 ahead of the
comparable 1998 period.  Investment interest income recorded in the first 
quarter of 1999 as a result of the Company's temporary cash investments 
accounts for the increase. 

Land Dispositions
  
       When the Company disposes of land, any gain recognized, net of tax, is 
shared between rate payers and stockholders based upon a formula approved by 
the DPUC.  The impact of land dispositions is recognized in two places on the 
statement of income. 

      The statement of income reflects income from the disposition of Land 
(net of taxes) of $828,287 for the three months ended March 31, 1998.  That 
amount represents the sale of 145 acres of land to the City of Derby, CT on 
January 21, 1998.  That amount represents the stockholders' immediate share of 
income from the land sales.   The net gain totaled $910,306, including the 
deferred portion.  The DPUC's October 22, 1997 Decision approving the Derby 
sale provided for a 3-year amortization period, as 75% of this parcel has been 
dedicated as open space.  There were no property sales in the first quarter of 
1999.
  
       Land disposition income is also recognized in the financial statements 
as a component of operating income on the line entitled "Amortization of 
Deferred Income on Dispositions of Land."  These amounts represent the 
recognition of income deferred on land dispositions which occurred in prior 
years.  The amortization of deferred income on land dispositions net of tax, 
was $85,740 and $38,306 for the three months ended March 31, 1999 and 1998, 
respectively.
  
       Recognition of deferred income will continue over time periods ranging 
from three to fifteen years, depending upon the amortization period ordered by 
the DPUC for each particular disposition.
  
                             
                             PART II.  OTHER INFORMATION
  
ITEM 6 - EXHIBITS AND REPORTS ON FORM 8-K
  
(a) Exhibits - Financial Data Schedule filed herewith.

(b) Report on Form 8-K, dated February 26, 1999 was filed with respect to
    Registrant's net earnings for the twelve months ended December 31, 1998
    and with respect to the approval of the Registrant's Updated Water Supply
    Plan the Connecticut Department of Health.
PAGE 12
  
(c) Report on Form 8-K, dated December 11, 1998 was filed with respect to the
    Registrant's completed sales of excess water company lands to the Towns
    of Oxford and Seymour, CT and with respect to the Registrant's
    announcement of a 2 for 1 stock split for all outstanding shares of the
    Registrant's Common Stock.
       
  
                                    SIGNATURES
  
       Pursuant to the requirements of the Securities Exchange Act of 1934, 
the Company has duly caused this report to be signed on its behalf by the 
undersigned, thereunto duly authorized.
  
  
                                                BIRMINGHAM UTILITIES, INC.    
                                                Registrant
  
  
  Date:                                          /s/   
                                                John S. Tomac, President