SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, D.C.
                                   FORM 10-QSB

(Mark One)
[x]  QUARTERLY REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT
OF 1934
         For  the quarterly period ended  November 30, 1998
                                                             OR
[   ]  TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES
EXCHANGE ACT OF 1934
         For  the transition period from _______ to _______

                       Commission file number: 0-24318

                              DIEHL GRAPHSOFT, INC
-------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

        Maryland                                       52-1407016
-------------------------------------------------------------------------------
(State or other jurisdiction of            (I.R.S. employer identification no.)
incorporation or organization)

10270 Old Columbia Road, Columbia, Maryland                      21046
-------------------------------------------------------------------------------
(Address of principal executive offices)                       (Zip Code)


Registrant's telephone number, including area code: 410-290-5114
-------------------------------------------------------------------------------
(Former  name,  former  address and former fiscal  year,  if changed  since last
report.)

     Check whether the  registrant(1) has filed all reports required to be filed
by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the
preceding 12 months (or for such shorter period that the registrant was required
to file such reports),  and (2) has been subject to such filing requirements for
the past 90 days. Yes x No _____


                      APPLICABLE ONLY TO CORPORATE ISSUERS

         Indicate  the  number of  shares  outstanding  of each of the  issuer's
classes of common stock, as of the latest practicable date.
3,091,737 shares of common stock.

Transitional Small Business Disclosure Format (check one)   Yes ____ No __x__



                                        1

<PAGE>

                              DIEHL GRAPHSOFT, INC.
                                   FORM 10-QSB
                                      INDEX


Number                                                                 Page

PART I      FINANCIAL INFORMATION

Item 1      Financial Statements:
            Balance Sheet (unaudited) as of
            November 30, 1998                                           3

            Statements  of  Operations  (unaudited)  for the three 
            months ended November 30, 1997 and 1998 and  (unaudited) 
            for the six months ended November 30, 1997 and 1998         5

            Statements of Cash Flows (unaudited) for the six months
            ended November 30, 1997 and 1998                            6

            Statements of Stockholders' Equity (unaudited) as
            of November 30, 1997 and 1998                               7

            Notes to Financial Statements                               8

            Management's Discussion and Analysis of Financial
            Condition and Results of Operations                         9

PART II     OTHER INFORMATION

Item 2      Changes in Securities                                      13
Item 4      Submission of Matters to a Vote of Security Holders        13

Item 6      Exhibits and Reports                                       13

            SIGNATURES                                                 14




                                       2


<PAGE>

          

                              DIEHL GRAPHSOFT, INC.
                                  BALANCE SHEET
                                November 30, 1998
                                   (Unaudited)

                                     ASSETS
Current assets:
    Cash                                                        $    7,664
    Marketable securities                                        7,894,225
    Accounts receivable                                            301,445
    Income taxes receivable                                        213,439
    Inventory                                                      170,642
    Other current assets                                           440,314
                                                                   -------
        Total current assets                                     9,027,729
                                                                 =========
Fixed assets:
    Equipment                                                      838,194
    Furnishings and fixtures                                       119,290
    Leasehold improvements                                          47,688
                                                                   -------
                                                                 1,005,172
    Accumulated depreciation                                       651,024
                                                                   -------
        Net fixed assets                                           354,148
                                                                   -------
Other assets:
    Unamortized organization expenses                               23,872
    Software development and licensing costs, net
       of accumulated amortization of $1,186,251                   982,500
    Other                                                            2,402
                                                                   -------
        Total other assets                                       1,008,774
                                                                 ---------
                  Total assets                                 $10,390,651
                                                               ===========














                 See accompanying notes to financial statements




                                        3
<PAGE>


                      LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:
    Accounts payable and accrued expenses                      $   670,660
                                                                 ---------
        Total current liabilities                                  670,660
                                                                   -------
Long term liabilities:
    Deferred income taxes                                          368,693
                                                                   -------
        Total liabilities                                        1,039,353
                                                                 ---------
Stockholders' equity:
    Common stock - $.01 par value; 10,000,000
       shares authorized, 3,091,737 shares
       issued and outstanding                                       30,917
    Additional paid in capital                                   4,025,208
    Retained earnings                                            5,295,173
                                                                 ---------
        Total stockholders' equity                               9,351,298
                                                                 ---------
                Total liabilities and stockholders' equity     $10,390,651
                                                               ===========
























                 See accompanying notes to financial statements



                                        4

<PAGE>


                              DIEHL GRAPHSOFT, INC.
                             STATEMENT OF OPERATIONS
                                   (Unaudited)


                        For the three month period      For the six month period
                          ended November 30,                ended November 30,
                          ------------------                ------------------
                            1998          1997              1998          1997
                            ----          ----              ----          ----
Revenues                $1,187,495     $1,638,168        $3,061,075   $3,665,076

Cost of revenues           451,117        497,312           942,048    1,078,657
                           -------      ---------         ---------    ---------
Gross profit               736,378      1,140,856         2,119,027    2,586,419
                           -------      ---------         ---------    ---------
Operating expenses:
    General &
      administrative       434,986        428,231           868,250      868,772
    Selling & marketing    495,636        425,880           974,435      893,070
    Research &
      development           96,630         79,985           221,382      171,742
                         ---------        -------         ---------    ---------
         Total operating
           expenses      1,027,252        934,096         2,064,067    1,933,584
                         ---------        -------         ---------    ---------
Income (loss) from
  operations              (290,874)        206,760           54,960      652,835
                          --------         -------        ---------      -------
Other income:
    Interest income        111,020          91,328          218,704      180,907
    Gain on equipment
     disposition              -                900             -             900
                          --------         -------         --------      -------
         Total other
          income           111,020          92,228          218,704      181,807
                          --------         -------          -------      -------
Income (loss) before
  income taxes            (179,854)        298,988          273,664      834,642
Provision (credit) for
  income taxes             (73,000)         91,000           61,000      281,000
                         ----------      ---------         --------     --------
Net income (loss)      $  (106,854)     $  207,988        $ 212,664     $553,642
                        ===========      =========         ========     ========
Net income (loss) per
  share                 $     (.03)     $      .07        $     .07    $     .18
                         ==========      =========        =========    =========
Weighted average number
 of shares outstanding   3,113,270       3,143,122        3,130,454    3,142,264
                         =========       =========        =========    =========



                 See accompanying notes to financial statements

                                        5

<PAGE>

                              DIEHL GRAPHSOFT, INC.
                             STATEMENT OF CASH FLOWS
                                   (Unaudited)


                                                         For the three months
                                                           ended November 30,
                                                           1998          1997
Cash flows from operating activities:
    Net income                                         $ 212,664     $ 553,642
    Adjustments to reconcile net income to net
    Cash provided by operating activities:
       Deferred income taxes                              30,692        21,204
       Amortization of bond premiums and discounts       (35,887)      (80,422)
       Depreciation and amortization                     511,404       477,565
       Changes in operating assets and liabilities:
         Accounts receivable                             141,941      (259,527)
         Inventory                                       (89,210)        1,034
         Other assets                                   (180,750)      (12,944)
         Accounts payable and accrued expenses           115,114       231,506
         Income taxes receivable/payable                (276,092)      148,596
                                                        --------     ---------
            Net cash provided by operating activities:   429,876     1,080,654
                                                        --------     ---------
Cash flows from investing activities:
    Purchases of marketable securities                (2,995,538)   (2,130,753)
    Maturities of marketable securities                2,964,000     1,825,000
    Capitalized software costs                          (515,003)     (439,939)
    Purchase of fixed assets                             (94,262)     (127,553)
                                                        --------      --------
            Net cash used in investing activities       (640,803)     (873,245)
                                                        --------      --------
Cash flows from financing activities:
    Redemption of common stock                          (158,163)          - 
                                                        ---------      -------
            Net used in financing activities            (158,163)          - 
                                                        ---------      -------
Net change in cash                                      (369,090)      207,409

Cash balance beginning of period                         376,754       247,359
                                                         -------       -------
Cash balance end of period                             $   7,664     $ 454,768
                                                        ========      ========
Supplemental disclosure of cash flow information:

       Cash paid for income taxes                     $  306,400     $ 111,200
                                                       =========      ========
       Issuance of common stock                       $    -         $  20,745
       Reduction in accrued expenses                       -            20,745
                                                       ---------        ------

                                                      $    -         $    -   
                                                       ========       ========


                 See accompanying notes to financial statements
                                   

                                        6


<PAGE>

                             DIEHL GRAPHSOFT, INC.
                        STATEMENT OF STOCKHOLDER' EQUITY
                                   (Unaudited)


                                            Additional
                       Common     Common     Paid in      Retained
                       shares      stock     Capital      Earnings       Total
Balance
   May 31, 1997       3,140,739   $31,407   $4,147,605   $4,089,627   $8,268,639

Issuance of
    Common Stock          3,148        32       20,713         -          20,745

Net Income                 -         -            -         553,642      553,642
                       --------   -------   ----------   ----------   ----------

Balance
    November 30, 1997 3,143,887   $31,439   $4,168,318   $4,643,269   $8,843,026
                      =========   =======   ==========   ==========   ==========

Balance
    May 31, 1998      3,147,637   $31,476   $4,182,812   $5,082,509   $9,296,797

Redemption of
    Common stock        (55,900)     (559)    (157,604)       -        (158,163)

Net Income                 -          -            -        212,664      212,664
                      ---------    -------    --------    ---------     --------

Balance
    November 30, 1998 3,091,737   $30,917   $4,025,208   $5,295,173   $9,351,298
                      =========   =======   ==========   ==========   ==========

















                 See accompanying notes to financial statements


                                        7

<PAGE>





                              DIEHL GRAPHSOFT, INC.
                          NOTES TO FINANCIAL STATEMENTS


NOTE A - BASIS OF PRESENTATION

      The  accompanying  unaudited  financial  statements  have been prepared in
accordance with generally accepted  accounting  principles for interim financial
information  and  with  the  instructions  to  Form  10-QSB  and  Article  10 of
Regulation  S-X.  Accordingly,  they do not include all of the  information  and
footnotes  required by generally  accepted  accounting  principles  for complete
financial  statements.  In the opinion of management,  all necessary adjustments
(consisting of normal recurring accruals) considered necessary for a fair
presentation  have been included.  Operating results for the three and six month
period ended  November 30, 1998 are not  necessarily  indicative  of the results
that may be expected for the year ended May 31, 1999.

NOTE B - RECLASSIFICATION OF EXPENSES

     Certain expenses  reported in the statement of operations for the three and
six month period ended November 30, 1997 have been  reclassified to conform with
the  presentation of expenses  reported for the three and six month period ended
November 30, 1998.

NOTE C - WEIGHTED AVERAGE SHARES OUTSTANDING

     Weighted  average  number of  shares  outstanding  during  the  periods  is
computed as follows:

                                  For the three months     For the six months
                                   ended November 30,      ended November 30,
                                   ------------------      ------------------
                                   1998         1997        1998         1997
                                   ----         ----        ----         ----

Average outstanding shares      3,113,270    3,143,122    3,130,454   3,142,264

Dilutive effect of stock
  options and warrants               -            -            -           -   
                                ---------    ---------    ---------   ---------
Weighted average number of
  shares outstanding            3,113,270    3,143,122    3,130,454   3,142,264
                                =========    =========    =========   =========











                                        8

<PAGE>




                              DIEHL GRAPHSOFT, INC.
                       MANAGEMENT'S DISCUSSION & ANALYSIS
                OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

     In connection  with the Private  Securities  Litigation  Reform Act of 1995
(the  "Litigation  Reform  Act"),  the  Company  is  hereby  disclosing  certain
cautionary   information  to  be  used  in  connection  with  written  materials
(including  this Report on Form 10-QSB) and oral statements made by or on behalf
of  its  employees  and  representatives   that  may  contain  "forward  looking
statements"  within the meaning of the  Litigation  Reform Act. Such  statements
consist of any statement  other than a recitation of historical  fact and can be
identified by the use of forward looking  terminology  such as "may,"  "expect,"
"anticipate,"  "estimate"  or  "continue"  or  the  negative  thereof  or  other
variations  thereon  or  comparable  terminology.  The  listener  or  reader  is
cautioned that all forward looking  statements are  necessarily  speculative and
there are numerous  risks and  uncertainties  that could cause actual  events or
results  to  differ materially  from  those referred to in such forward looking
statements.  Included  in  such  risks  are (1)  the  acceptance of new product
introductions, (2) quality  of engineering  in  new  software, (3) lost goodwill
associated with change in product name of the Company's principal product 
MiniCAD  to  VectorWorks, (4) delays pertaining  to planned introduction of new
products, (5) lack of diversified product portfolio, (6) effect of competitor
inroads into the Company's markets, (7) limited barriers to entry, (8) reliance
on international markets and foreign currency fluctuations, (9) dependence on
distributor channels, (10) fluctuations in quarterly operations associated with
the age of Company products in their life cycles and the timing of orders from
distributors, (11) intellectual property infringements, and (12) attraction and
retention  of  quality  employees,  among  others.  The  reader or listener is 
cautioned that the Company does not have a policy of updating or revising  
forward  looking  statements  and thus he or she should not assume that silence 
by  management over  time means that actual events are bearing out as estimated 
in such forward looking statements.

     Results of Operations  for the three and six months ended November 30, 1998
as compared to the three and six months ended November 30, 1997.

     Revenues  for  the  three  months  ended  November  30,  1998  declined  to
$1,187,495  as compared to  $1,638,168  for the three months ended  November 30,
1997  representing a decrease of 27.5%.  Revenues for the six month period ended
November 30, 1998 declined to  $3,061,075 as compared to $3,665,076  for the six
month period ended November 30, 1997  representing a decrease of 16.5%.  Upgrade
sales of MiniCAD  declined to $145,944 for the three  months ended  November 30,
1998 as compared to $172,094  for the three  months  ended  November  30,  1997.
Upgrade sales of MiniCAD  declined to $492,514 for the six months ended November
30, 1998 as compared to $663,356 for the six months ended November 30, 1997. The
decrease in upgrade  sales  reflects  the release of MiniCAD 7 in May 1997 which
generated a surge in upgrade sales after its release.  The Company did not issue
a comparable release in the six months ended November 30, 1998. Sales of MiniCAD
for Windows declined to $497,087 for the three months ended November 30, 1998 as
compared to $545,478  for the three months  ended  November  30, 1997.  Sales of


                                       9


<PAGE>

MiniCad for Windows rose to $1,151,656  for the six months end November 30, 1998
as compared to $1,024,447 for the six months ended  November 30, 1997.  Domestic
sales of MiniCAD for the Macintosh declined $301,858 for the three months ended
November 30, 1998 as comared with  $634,472 for the three months ended  November
30, 1997.  Domestic sales of MiniCAD for the Macintosh  declined to $715,451 for
the six months ended  November 30, 1998 as compared with  $1,526,115 for the six
months ended  November 30, 1997.  The softening sales of MiniCAD for Windows and
the decrease in sales of MiniCAD for the Macintosh in the United States reflects
the aging of the product in its life cycle.  Both upgrade  sales and new product
sales contributed to this decline. Foreign sales compare better in the three and
six month periods  ended  November 30, 1998 when compared with the three and six
month periods ended  November 30, 1997 than  domestic  sales do because  foreign
product  introduction of MiniCAD 7 lagged  domestic  introduction by six to nine
months.  Hence, in international markets, the product is not as old in its life
cycle.  The Company believes part of the decrease in domestic  Macintosh  sales
is also attributable to the continuing uncertainty in the commercial Macintosh
market in general.
The cost of revenues for the three months  ended  November 30, 1998  declined to
$451,117 as compared to $497,312 for the three  months  ended  November 30, 1997
representing  a decrease of 9.3%.  The cost of revenues for the six months ended
November  30, 1998  declined to $942,048 as compared to  $1,078,657  for the six
months  ended  November  30, 1997  representing  a decrease of 12.7%.  The gross
profit  percentages  for the three months ended  November 30, 1998 and 1997 were
62.0% and 69.6%  respectively.  The gross profit  percentages for the six months
ended November 30, 1998 and 1997 were 69.2% and 70.6% respectively. The decrease
in gross profit percentages for the three and six months ended November 30, 1998
as compared  with the three and six months ended  November 30, 1997 is due to an
increase  in   amortization  of  software   development  and  licensing   costs.
Amortization of software licensing and development  included in cost of revenues
which are not  directly a function  of revenue  rose to $ 223,432  for the three
months  ended  November  30, 1998 as compared to $208,817  for the three  months
ended  November 30, 1997.  Amortization  of software  licensing and  development
included in costs of revenues rose to $432,050 for the six months ended November
30, 1998 as compared to $413,422 for the six months ended November 30, 1997. The
increase in amortization expenses is attributable to the Company's commitment to
development of new engineering technology.  Salary expenses  charges to cost of
sales  also did  not decline proportionally  with  revenue in the three and six 
month periods ended November 30, 1998 as compared with the three and six
months periods ended November 30, 1998 since these costs also do not directly 
function with revenue.  These  salaries  included  technical  support  to 
customers and documentation of product manuals and other publications.

     General  and  administrative  expenses increased to $434,986 for the three
months ended November 30, 1998 from $428,231 for the three months ended November
30, 1997 representing an increase of 1.6%. General and  administrative  expenses
remained effectively  unchanged in the six month period ended November 30, 1998
totaling  $868,250 as compared with  $868,772 for the six months ended  November
30, 1997.  Rent expense  increased to $54,068 in the three months ended November
30, 1998 as compared to $36,020 for the three  months  ended  November 30, 1997.
Rent expense  increased to $92,985 for the six months ended November 30, 1998 as
compared to $69,807 for the six months ended November 30, 1997. This increase is
attributable to an increase in the use of space and cost per square foot for the
space.  This increase was offset by declines in legal fees which totaled $12,629
in the three months ended November 30, 1998 as compared to $39,078 for the three
months ended  November 30, 1997.  Legal fees totaled  $15,307 for the six months
ended November 30, 1998 as compared to $48,189 for the six months ended November
30, 1997.  This  decline  reflects the cost to defend an appeal of a court order
pertaining to a patent infringement claim in 1997.


                                       10

<PAGE>

     Research and development expenses increased to $96,630 for the three
months ended  November 30, 1998 from $79,985 for the three months ended November
30, 1997  representing  and increase of 21%.  Research and development  expenses
increased to $221,382 for the six months ended  November 30, 1998 as compared to
$171,742 for the six months ended November 30, 1997 representing and increase of
29%. This increase  reflects the increased  commitment by the Company to develop
new engineering technology.

     Selling and marketing  expenses  increased to $495,636 for the three months
ended  November 30, 1998 from  $425,880 for the three months ended  November 30,
1997 representing an increase of 16%. Selling and marketing  expenses  increased
to $974,435 for the six months ended  November 30, 1998 as compared to $893,070 
for the six months  ended  November 30, 1997  representing  an increase of 9%. 
Trade show expenses rose from $31,650 for the three months ended  November 30, 
1997 to $70,241 for the three months ended  November 30, 1998.  Trade show 
expenses rose from $53,172 for the six months ended  November 30, 1997 to 
$118,297 for the six months ended November 30, 1998.  Salary expenses also rose 
from $ 67,138 for the three months  November 30, 1997 to $115,141 for the three 
months ended  November 30, 1998. Salary expenses rose from $174,236 for the six 
months ended November 30, 1997 to $236,650 for the six months ended November 
30, 1998. This increase reflects an increased commitment to marketing industry 
specific  solutions to customers in a more labor intensive  manner than that 
required for publication advertising.  Publication advertising  expenses  did  
decline, mostnotably in general computer publications, to offset the increases 
in these other costs.

     Interest  income rose to $111,020 for the three  months ended  November 30,
1998 as compared  with  $91,328 for the three  months  ended  November  30, 1997
representing  an increase of 22%.  Interest  income rose to $218,704 for the six
months ended  November 30, 1998 as compared to $180,907 for the six months ended
November 30, 1997  representing  an increase of 21%.  This  increase  reflects a
larger investment base and a partial shift in the investment portfolio from U.S.
Government  obligations to corporate obligations during the three and six months
ended  November  30,  1998 when  compared  with the three and six  months  ended
November 30, 1997. These corporate  obligations  generally carry slightly higher
yields than U.S. Government obligations do.

     The Company  reported a net loss of  $106,854  for the three  months  ended
November  30, 1998 as compared to a net profit of $207,988  for the three months
ended  November 30, 1997.  These results are after giving effect to a credit for
income  taxes of $73,000  for the three  months  ended  November  30, 1998 and a
provision  for income taxes of $91,000 for the three  months ended  November 30,
1997.  The  Company  reported  net income of $212,664  for the six months  ended
November 30, 1998 and $553,642 for the six months ended  November 30, 1997.  The
effective  tax rates for the three months ended  November 30, 1998 and 1997 were
(40.6%  )and 30.5%,  respectively.  The  effective  tax rates for the six months
ended November 30, 1998 and 1997 were 22.3% and 33.7% respectively. The decrease
in effective tax rates reflects the establishment of a foreign sales corporation
by the Company in March 1998,  which exempts  certain profits related to foreign
sales from  taxation,  and the tax  benefits  from a  charitable  donation of an
earlier  version of MiniCAD in September 1997 which will provide tax benefits to
the Company throughout the current fiscal year. The declining tax rates are also
attributable to increasing  investment  income relative to overall pretax income
in the three and six months ended  November 30, 1998 as compared  with the three
and six months ended  November 30, 1997.  Certain U.S.  Government and municipal
interest is in whole or part exempt from taxation.

                                       11

<PAGE>
                                   
     Liquidity and Capital Resources

     The  Company  increased  its  working  capital  by  $423,891  or 5.3%  from
$7,933,178  at November 30, 1997 to  $8,357,069  at November  30, 1998.  Working
capital  remained  effectively  unchanged  from  $8,364,614 at May 31, 1998. The
increase  from  November 30, 1997 to November 30, 1998 is primarily  due to cash
flows from  operations  during the period.  These cash flows have been inpart  
invested  in  equipment  and  software  development.  The  Board  of  Directors 
authorized  the  repurchase of a  maximumn of  300,000 shares of Company common
stock in September 1998.  During the three months ended November 30, 1998 the
Company repurchased and retired 55,900 shares at an average price of $2.83 per
share.   The  Company  continues  to  maintain  its  excess  cash  in  short to 
intermediate term government and corporate instruments.

     The Company's  future capital  requirements  will depend upon many factors,
including the extent,  timing and progress of the Company's  development  of new
software.  The Company  anticipates  that its  existing  capital  resources  and
earnings from  operations  will be adequate to satisfy its capital  requirements
for the next twelve months.




                                       12



<PAGE>


PART II

                                OTHER INFORMATION


Item 2.           Changes in Securities and Use of Proceeds

                  On February 28, 1995, the Company completed its initial public
                  offering of common  stock and warrants and raised net proceeds
                  of  $4,135,075   including  the  exercise  of  warrants.   The
                  effective date of the  registration  statement for the initial
                  public  offering was November 29, 1994. From February 28, 1995
                  through  November 30, 1998, the net proceeds were allocated to
                  working  capital and were invested  temporarily  in short term
                  U.S. Government, corporate and municipal obligations.

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

                  The Company held its annual meeting on November 10 and 24,
                  1998

                                              Against/     Absten-      Broker
                                       For    Withheld     tions      Non-votes
                  Election
                  Of Directors
                  Joseph Schmelzle 1,999,940                          1,147,697
                  Frederick Unger  Continuing in Office
                  Richard Hug      Continuing in Office
                  Richard Diehl    Continuing in Office

                  Ratification of
                  Appointment of
                  Independent
                  Auditors         1,999,940                          1,147,697
                                     

Item 6.           Exhibits and Reports
                  Exhibit 27 - Financial Data Schedule

                  The  Company has filed no reports on Form 8-K during the three
                  months ended November 30, 1998.







                                       13


<PAGE>



                                   SIGNATURES

         In accordance with the requirements of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                        DIEHL GRAPHSOFT, INC.


DATE: January 14, 1999                  By:/s/Richard Diehl
                                        Richard Diehl, President
                                        Chief Executive Officer


DATE: January 14, 1999                  /s/ Joseph Schmelzle
                                        Joseph Schmelzle, Treasurer
                                        Chief Financial and Accounting Officer


                                       14