Page 1 of 14

                            UNITED STATES
                 SECURITIES AND EXCHANGE COMMISSION
                       Washington, D.C.  20549

                             FORM 10-QA


(Mark One)

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

For the quarterly period ended      March 31, 2000
                                 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 number     1-10105

                          MATLACK SYSTEMS, INC.
       (Exact name of registrant as specified in its charter)

   DELAWARE                                          51-0310173
(State or other jurisdiction of                     (I.R.S. Employer
 incorporation or organization)                    Identification No.)

One Rollins Plaza, Wilmington, Delaware                      19803
 (Address of principal executive offices)                   (Zip Code)

                              (302) 426-2700
        (Registrant's telephone number, including area code)


                     (Former name of registrant)

     Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Sections 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such
shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90
days.

                                                  Yes   X     No _____


     The number of shares of the registrant's common stock outstanding
as of March 31, 2000 was 8,814,434.





FORM 10-QA                                               Page 2 of 14

PART I - FINANCIAL
Item 1.  Financial Statements


                        MATLACK SYSTEMS, INC.
                CONSOLIDATED STATEMENT OF OPERATIONS
               In Thousands, Except Per Share Amounts


                                  Quarter          Six Months Ended
                                  March 31,            March 31,
                               2000     1999        2000      1999

Revenues                      $49,554  $51,388    $101,347  $105,619

Operating expenses             48,219   45,962      91,764    93,585
Depreciation and amortization   3,106    3,128       5,667     6,329
Selling and administrative
  expenses                      5,489    5,362      10,412    10,774
Other expense (income)          2,080     (199)      1,962       (67)
                               58,894   54,253     109,805   110,621

Operating loss                 (9,340)  (2,865)     (8,458)   (5,002)

Interest expense                1,348      948       2,765     1,882

Loss before income tax
   benefit                    (10,688)  (3,813)    (11,223)   (6,884)

Income tax benefit             (4,124)  (1,425)     (4,268)   (2,561)

Net loss                      $(6,564) $(2,388)   $ (6,955) $ (4,323)

Loss per share
          - Basic             $  (.74) $  (.27)   $   (.79) $   (.49)

          - Diluted           $  (.74) $  (.27)   $   (.79) $   (.49)

Average common shares
  outstanding (000)
          - Basic               8,814    8,814       8,814     8,814
          - Diluted             8,814    8,814       8,814     8,814

Dividends paid per share        None     None        None      None







The Notes to the Consolidated Financial Statements are an integral part
of these statements.


FORM 10-QA                                               Page 3 of 14

                        MATLACK SYSTEMS, INC.
                     CONSOLIDATED BALANCE SHEET
          In Thousands, Except Share and Per Share Amounts

                                              March 31,  September 30,
               ASSETS                           2000         1999
Current assets
  Cash                                        $  2,449     $  2,837
  Accounts receivable, net of allowance
    for doubtful accounts: March-$1,724;
    September-$1,284                            39,192       34,330
  Inventories                                    5,872        6,007
  Other current assets                           2,898        1,592
  Refundable income taxes                          692        2,631
      Total current assets                      51,103       47,397

Property and equipment, at cost, net of
  accumulated depreciation of:
  March-$125,513; September-$131,296            71,532       80,671
Property held for sale                           4,699        5,403
Deferred income taxes                            3,305        3,752
Other assets                                     2,108        1,958
     Total assets                             $132,747     $139,181

     LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
  Accounts payable                            $ 10,136     $ 11,035
  Accrued liabilities                           18,601       19,583
  Current maturities of long-term debt          55,728        5,309
      Total current liabilities                 84,465       35,927

Long-term debt                                   4,773       51,189
Insurance reserves                               5,265        5,265
Other liabilities                                5,598        2,429
Deferred income taxes                              -          4,770

Commitments and contingent liabilities
  See Part II Legal Proceedings

Shareholders' equity:
  Preferred stock, $1 par value,
    1,000,000 shares authorized; issued and
    outstanding - None
  Common stock, $1 par value,
    24,000,000 shares authorized;
    issued and outstanding:
    March-8,814,434 and September-8,814,434      8,814        8,814
  Capital in excess of par value                10,620       10,620
  Retained earnings                             13,212       20,167
      Total shareholders' equity                32,646       39,601
      Total liabilities and
        shareholders' equity                  $132,747     $139,181

The Notes to the Consolidated Financial Statements are an integral part
of these statements.
FORM 10-QA                                               Page 4 of 14

                        MATLACK SYSTEMS, INC.
                CONSOLIDATED STATEMENT OF CASH FLOWS
                            In Thousands

                                                  Six Months Ended
                                                       March 31,
                                                  2000         1999

Cash flows from operating activities:
  Net loss                                       $(6,955)    $(4,323)
  Adjustments to reconcile net loss to net
   cash used in operating activities:
    Impairment loss                                2,203         -
    Depreciation and amortization                  5,667       6,329
    Net gain on sale of property and equipment      (237)       (207)
    Changes in assets and liabilities:
       Accounts receivable                        (4,862)        467
       Inventories and other assets               (1,582)        585
       Accounts payable and accrued liabilities   (1,880)     (1,684)
       Current and deferred income taxes          (2,383)     (3,712)
       Other, net                                  3,168         632
Net cash used in operating activities             (6,861)     (1,913)

Cash flows from investing activities:
  Purchase of property and equipment              (3,922)     (4,123)
  Proceeds from sale of property and equipment     6,392         870
Net cash provided by (used in) investing
  activities                                       2,470      (3,253)

Cash flows from financing activities:
  Proceeds of long-term debt                      24,800      26,000
  Repayment of long-term debt                    (20,797)    (23,447)
  Exercise of stock options                         -             28
Net cash provided by financing activities          4,003       2,581

Net decrease in cash                                (388)     (2,585)
Cash beginning of period                           2,837       5,477
Cash end of period                               $ 2,449     $ 2,892

Supplemental and noncash information:
  Interest paid                                  $ 2,493     $ 1,441
  Income taxes (recovered) paid                  $(1,885)    $ 1,150










The Notes to the Consolidated Financial Statements are an integral part
of these statements.
FORM 10-QA                                               Page 5 of 14
                        MATLACK SYSTEMS, INC.
           NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

A. Basis of Presentation
   This Form 10-QA for the quarter ended March 31, 2000 is being filed
   in order to reflect restatement of the financial statements in the
   second quarter of fiscal 2000.  Items 1 and 2, as well as Exhibit
   27, are amended.  See Note D:  Restatement.

   The accompanying unaudited consolidated financial statements have
   been prepared in accordance with the instructions to Form 10-Q and
   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 adjustments
   (consisting of normal recurring accruals) considered necessary for
   a fair presentation have been included.  Certain prior year amounts
   have been reclassified to conform with the current period's
   presentation.  Operating results for the quarter and six months
   ended March 31, 2000 are not necessarily indicative of the results
   that may be expected for the year ended September 30, 2000.  These
   statements should be read in conjunction with the financial
   statements and notes thereto included in the Company's Annual Report
   on Form 10-K for the year ended September 30, 1999.

B. Earnings Per Share
   Pursuant to the provisions of Statement of Financial Accounting
   Standards No. 128, "Earnings Per Share," the number of weighted
   average shares used in computing basic and diluted earnings per
   share (EPS) are as follows (in thousands):

                            Quarter Ended       Six Months Ended
                              March 31,             March 31,
                           2000      1999       2000      1999
   Basic EPS               8,814     8,814      8,814     8,814
   Effect of assumed
    option exercises         -  (1)    -  (1)     -  (1)    -  (1)
   Diluted EPS             8,814     8,814      8,814     8,814

   (1)  The effect of options was not considered as it would have been
        anti-dilutive.

   No adjustments to net income available to common stockholders were
   required during the periods presented.

C. Segment Information
   The Company's operations are classified into two reportable business
   segments based on differences in their operations.  The Company's
   principal business is the transportation of bulk commodities in tank
   trailers and tank containers for chemical and dry bulk shippers.  In
   connection with this transportation service, the Company may
   provide, when required, intermodal transportation services and tank
   cleaning.  The Company is also in the business of leasing tank
   trailers, tank containers and other associated specialized equipment
   primarily to customers in the chemical and food industries and its
   suppliers.

FORM 10-QA                                               Page 6 of 14

Following is a tabulation of business segment information for the
second quarter ended March 31, 1999 and 2000 and the six months ended
March 31, 1999 and 2000, respectively.

                         Bulk                 Corporate
(In thousands)      Transportation  Leasing   and Other  Consolidated

Quarter ended
 March 31, 1999
Revenues
 External customers    $ 49,401     $ 1,975    $    12     $ 51,388
 Intersegment               153          55       (208)         -
   Total revenues        49,554       2,030       (196)      51,388
Segment profit (loss)
 before income taxes     (4,359)        705       (159)      (3,813)
Total assets            130,650      15,200     (6,628)     139,222
Capital expenditures      1,829         536         24        2,389
Depreciation and
 amortization             2,762         362          4        3,128
Interest expense            867          81        -            948

Quarter ended
 March 31, 2000
Revenues
 External customers    $ 47,703     $ 1,837    $    14     $ 49,554
 Intersegment                30          79       (109)        -
   Total revenues        47,733       1,916        (95)      49,554
Segment profit (loss)
 before income taxes    (11,114)        467        (41)     (10,688)
Total assets            124,366      15,580     (7,199)     132,747
Capital expenditures      1,531         445        -          1,976
Depreciation and
 amortization             2,632         474        -          3,106
Interest expense          1,265          83        -          1,348





















FORM 10-QA                                               Page 7 of 14

                         Bulk                 Corporate
(In thousands)      Transportation  Leasing   and Other  Consolidated
Six months ended March 31, 1999
Revenues
 External customers    $100,458     $ 5,123    $    38     $105,619
 Intersegment               241         100       (341)         -
   Total revenues       100,699       5,223       (303)     105,619
Segment profit (loss)
 before income taxes     (8,002)      1,525       (407)      (6,884)
Total assets            130,650      15,200     (6,628)     139,222
Capital expenditures      2,568       1,522         33        4,123
Depreciation and
 amortization             5,626         690         13        6,329
Interest expense          1,761         121        -          1,882

Six months ended March 31, 2000
Revenues
 External customers    $ 97,397     $ 3,899    $    51     $101,347
 Intersegment                60         176       (236)        -
   Total revenues        97,457       4,075       (185)     101,347
Segment profit (loss)
 before income taxes    (12,329)      1,217       (111)     (11,223)
Total assets            124,366      15,580     (7,199)     132,747
Capital expenditures      3,447         475        -          3,922
Depreciation and
 amortization             4,701         961          5        5,667
Interest expense          2,574         191        -          2,765

D. Restatement
   In January 2000, the Company made the decision to purchase new
   transportation management software, which is expected to be fully
   implemented by January 31, 2001, at a total estimated cost,
   including all implementation costs, of approximately $1,300,000.
   Until the new transportation software is fully implemented, the
   Company's existing transportation software will continue to be
   utilized.  As a result, the Company has restated the results of
   operations for the quarter and six months ended March 31, 2000 to
   reverse the asset impairment charge of $3,115,000 ($1,893,000 net of
   tax benefit) previously recorded in the quarter ended March 31,
   2000.  Restated net loss for the quarter ended March 31, 2000 is
   $6,564,000 ($.74 per share) compared with the previously reported
   net loss of $7,903,000 ($.90 per share).  The net book value of the
   existing transportation software is being amortized over its
   remaining useful life.











FORM 10-QA                                               Page 8 of 14

Item  2.  Management's Discussion and Analysis of Financial Condition
and Results of Operations
Results of Operations:  Six Months Ended March 31, 2000 vs. Six Months
Ended March 31, 1999
The following table summarizes the changes in revenues for the six
months ended March 31, 2000 when compared with the corresponding period
of the prior year:
                         Bulk                 Corporate
(In thousands)      Transportation  Leasing   and Other  Consolidated
Revenues-six months
ended March 31, 1999   $100,458     $ 5,123    $    38     $105,619
Leasing opportunity
 revenues                            (1,200)                 (1,200)
Revenues associated
 with international
 operations              (4,870)                             (4,870)
Revenues associated
 with closed waste
 van operation             (995)                               (995)
Normalized prior year
 revenues                94,593       3,923         38       98,554
Increase (decrease)
 in revenues from
 normal operations        2,804         (24)        13        2,793
Revenues-six months
 ended March 31, 2000  $ 97,397     $ 3,899    $    51     $101,347

Revenues for the six months ended March 31, 2000 decreased by
$4,272,000 (4.0%) to $101,347,000 compared with $105,619,000 during the
same period last year.  The winding down of the Company's international
operations accounted for $4,870,000 of the six-month decrease in
revenues when compared with the prior year.  In addition, the decline
in leasing revenues from external customers of $1,224,000 resulted from
the fact that revenues in the first quarter of fiscal 1999 included
approximately $1,200,000 of opportunity revenues, which resulted from
bad weather in Puerto Rico.  After considering the effects of revenues
earned and reported in the prior year for which there has been no
comparable revenue earned during the current year, overall revenues
from the remaining base level of the bulk transportation business have
increased by $2,804,000.

Operating expenses decreased by $1,821,000 (1.9%) to $91,764,000 in
2000 from $93,585,000 in 1999.












FORM 10-QA                                               Page 9 of 14

The following table identifies by general expense category net
increases and decreases for the six months:

(In thousands)                                   Increase/(Decrease)
Leased operator costs                                $ 2,353 (1)
Fuel costs                                             2,580 (2)
Facility costs                                          (272)(3)
Purchased transportation-international operations     (3,112)(4)
Purchased transportation-other                        (2,982)(5)
All other items                                         (388)
   Net decrease                                      $(1,821)

Explanation of certain variances:
(1)  Increase due to inclusion of additional fuel payments to leased
     operators and certain leased operator termination costs.
(2)  Increase due to significant increase in fuel costs incurred.
(3)  Includes provision of $725,000 for terminal closings.
(4)  Resulted from shutting down international operations.
(5)  Resulted from shifts in the mix of business.

As a percentage of revenues, operating expenses were 90.5% in 2000 and
88.6% in 1999.

Depreciation and amortization expense decreased by $662,000 (10.5%)
reflecting both the disposition of property and equipment during fiscal
1999 and the first six months of fiscal 2000 and the fact that a larger
portion of the Company's assets have become fully depreciated.

Selling and administrative expenses decreased by $362,000 (3.4%) to
$10,412,000 compared with $10,774,000 during the same period last year.
Included in the fiscal year 2000 expenses are certain items that
reduced the effect of management's cost containment measures
implemented to more properly align the Company's infrastructure with
the current level and mix of business.  These expenses, which are not
expected to be incurred in the future, include consulting fees,
temporary staffing and overtime cost, which aggregated $499,000.  As a
percentage of revenue, selling and administrative expenses were 10.3%
in 2000 and 10.2% in 1999.

Other expense (income) for the six months ended March 31, 2000 includes
a non-cash impairment charge of $2,203,000 related to the write-down of
several Company-owned locations to adjust their carrying values to fair
value.

Interest expense increased by $883,000 (46.9%) reflecting higher
borrowing rates and an increased level of indebtedness when compared
with the same period of last year.

The effective rate of income tax benefit was 38.0% in fiscal 2000
compared with 37.2% in the prior year.




FORM 10-QA                                              Page 10 of 14

The net loss of $6,955,000 or $.79 per diluted share reflects the
additional costs incurred to eliminate unprofitable terminals and
product lines, as well as higher interest costs due to increased rates
and higher outstanding balances and the asset impairments.

Results of Operations:  Quarter Ended March 31, 2000 vs. Quarter Ended
March 31, 1999
Revenues for the quarter ended March 31, 2000 decreased by $1,834,000
(3.6%) to $49,554,000 compared with $51,388,000 during the same quarter
last year.  The following table summarizes the change in revenues for
the three months ended March 31, 2000 when compared with the
corresponding period of the prior year:

                         Bulk                 Corporate
(In thousands)      Transportation  Leasing   and Other  Consolidated

Revenues-three months
 ended March 31, 1999  $ 49,401     $ 1,975    $   12      $ 51,388
Revenues associated
 with international
 operations              (2,648)                             (2,648)
Revenues associated
 with closed waste
 van operation             (378)                               (378)
Normalized prior year
 revenues                46,375       1,975        12        48,362
Increase (decrease)
 in revenues from
 normal operations        1,328        (138)        2         1,192
Revenues-three months
 ended March 31, 2000  $ 47,703     $ 1,837    $   14      $ 49,554

Operating expenses increased by $2,257,000 (4.9%) to $48,219,000 in
2000 from $45,962,000 in 1999.

The following table identifies by general expense category net
increases and decreases for the quarter:

(In thousands)                                   Increase/(Decrease)
Leased operator costs                                $ 1,225 (1)
Fuel costs                                             1,740 (2)
Facility costs                                           631 (3)
Purchased transportation-international operations     (1,533)(4)
Purchased transportation-other                          (924)(5)
All other items                                        1,118
   Net decrease                                      $ 2,257

Explanation of certain variances:
(1)  Increase due to inclusion of additional fuel cost payments to
     leased operators.
(2)  Increase due to significant increase in fuel costs incurred.
(3)  Includes provision of $725,000 for terminal closings.
(4)  Resulted from shutting down international operations.
(5)  Resulted from shifts in the mix of business.

FORM 10-QA                                              Page 11 of 14

As a percentage of revenues, operating expenses were 97.3% in 2000 and
89.4% in 1999.

Depreciation and amortization expense decreased on a net basis by
$22,000 (0.7%) reflecting both the disposition of property and
equipment during fiscal 1999 and fiscal 2000 and the fact that a larger
portion of the Company's assets have become fully depreciated.  During
the quarter, the useful life of certain software was reduced.  This
reduction resulted in an increase in depreciation of $640,000, which is
reflected in the net decrease described above.

Selling and administrative expense increased by $127,000 (2.4%) to
$5,489,000 compared with $5,362,000 during the same period last year.
The second quarter of 2000 included consulting fees, temporary staffing
and overtime costs of $499,000, as more fully described above.  As a
percentage of revenue, selling and administrative expenses were 11.1%
in 2000 and 10.4% in 1999.

Other expense (income) for the quarter and six months ended March 31,
2000 includes a non-cash impairment charge of $2,203,000 related to the
write-down of several Company-owned locations to adjust their carrying
values to fair value.

Interest expense increased by $400,000 (42.2%) reflecting higher
borrowing rates and an increased level of indebtedness when compared
with the second quarter of fiscal 1999.

The effective rate of income tax benefit was 38.6% in fiscal 2000
compared with 37.4% in the second quarter of fiscal 1999.

The net loss of $6,564,000 or $.74 per diluted share reflects the
additional costs incurred to eliminate unprofitable terminals and
product lines, higher selling and administrative expenses, as well as
higher interest costs due to increased rates and higher outstanding
balances and the asset impairments.

Liquidity and Capital Resources
During the six months ended March 31, 2000, the Company's operating
activities required a cash outflow of $6,861,000.  However, the cash
flow from operating activities was substantially better during the
second quarter, as shown in the following table:

                       First Quarter    Second Quarter  Six Months
                       Ended 12/31/99   Ended 3/31/00  Ended 3/31/00
Cash (used in)
  provided by
  operating activities  $(11,234,000)    $ 4,373,000    $(6,861,000)

During the first quarter of fiscal 2000, slower than normal collections
of accounts receivable adversely affected cash provided by operating
activities by $6,476,000.  During the second quarter, collections of
accounts receivable provided cash of $737,000.


FORM 10-QA                                              Page 12 of 14

The Company incurred a net loss of $6,955,000 during the first six
months of fiscal year 2000, which, from a cash flow point of view, was
more than offset by non-cash depreciation and amortization of
$5,667,000 and the asset impairment of $2,203,000.  The growth in
accounts receivables as well as other working capital changes caused
overall operations to require cash of $6,861,000.  Drawing down cash
balances of $388,000, net proceeds from the sale of equipment of
$2,470,000 and net borrowings of $4,003,000 were the sources of funding
these cash requirements.  During the second quarter, the Company
reduced its overall indebtedness by $3,239,000.

Capital expenditures for the six months ended March 31, 2000 were
$3,922,000 compared with $4,123,000 in the prior year.  Proceeds from
the sale of equipment and facilities were $6,392,000, primarily the
result of selling four terminals.  The net impact of purchasing and
disposing of equipment and facilities during the six months ended March
31, 2000 was a source of cash of $2,470,000.

The source of the borrowings was the Company's $75,000,000 bank credit
facility, which had $54,400,000 outstanding at March 31, 2000.  Under
this facility, borrowings are restricted to the net book value of
available equipment and eligible accounts receivable less outstanding
letters of credit.  The Company exceeded the borrowing base by
$3,126,000 at March 31, 2000, was not in compliance with the fixed
charge coverage ratio and the net worth covenant under this facility at
March 31, 2000 and had incurred a loss in the first quarter due to a
restatement, and a loss for the quarter ended March 31, 2000.  The
Company currently is negotiating with its bank group to obtain waivers
and amendments to its credit agreement.  Although there can be no
assurance that the requested waivers and amendments will be received,
the Company expects to be able to secure such waivers and amendments in
an acceptable form.

The Company anticipates that its currently available funds, cash
generated from operations and cash realized from the sale of property
and equipment will be sufficient to meet cash and working capital
requirements, including anticipated capital expenditures, through the
end of fiscal 2000.

The Company does not anticipate making any additional purchases of
equipment in 2000.  The Company expects to make modest capital
expenditures for refurbishment of trailers and facilities in the second
half of fiscal 2000.  In connection with the previously mentioned
purchase of transportation management software, the Company expects to
spend $776,000 during fiscal 2000.  Based on current operating
projections, including the above capital expenditure estimates and
excluding any non-operating proceeds, it is expected that overall
indebtedness will decrease during the second half of fiscal 2000.

Otherwise, there have been no material changes in the Company's
financial condition and its liquidity and capital resources since
September 30, 1999.  For further details, see the Company's 1999 Annual
Report to Shareholders on Form 10-K for the year ended September 30,
1999.
FORM 10-QA                                              Page 13 of 14

Forward-Looking Statements
The Company may make forward-looking statements relating to anticipated
financial performance, business prospects, acquisitions or
divestitures, new products, market forces, commitments and other
matters.  The Private Securities Litigation Reform Act of 1995 provides
a safe harbor for forward-looking statements.  In order to comply with
the terms of the safe harbor, the Company notes that a variety of
factors could cause the Company's actual results and experience to
differ materially from the anticipated results or other expectations
expressed in the Company's forward-looking statements.  Forward-looking
statements typically contain words such as "anticipates", "believes",
"estimates", "expects", "forecasts", "predicts", or "projects", or
variations of these words, suggesting that future outcomes are
uncertain.

Various risks and uncertainties may affect the operations, performance,
development and results of the Company's business and could cause
future outcomes to differ materially from those set forth in forward-
looking statements, including the following factors:  general economic
conditions, competitive factors and pricing pressures, shift in market
demand, the performance and needs of industries served by the Company,
particularly the chemical industry, equipment utilization, management's
success in developing and introducing new services and lines of
business, potential increases in labor costs, potential increases in
equipment, maintenance and fuel costs, uncertainties of litigation, the
Company's ability to finance its future business requirements through
outside sources or internally generated funds, the availability of
adequate levels of insurance, success or timing of completion of
ongoing or anticipated capital maintenance or information systems
projects, management retention and development, changes in Federal,
State and local laws and regulations, including transportation and
environmental regulations, as well as the risks, uncertainties and
other factors described from time to time in the Company's SEC filings
and reports.

Year 2000 ("Y2K") Issues
As of the filing date of this Form 10-Q, the Company's business
operations have not been materially impacted by Y2K matters.  The
Company will continue to monitor its operations for possible Y2K
information technology programming issues.

PART II - OTHER INFORMATION

Item 1.  Legal Proceedings
There are various ordinary routine claims and legal actions pending
against the Company.  In the opinion of management, based on the advice
of in-house counsel, the likelihood that the ultimate resolution of
these claims and actions will be material is remote.

Item 2.  Changes in Securities
None.

Item 3.  Defaults Upon Senior Securities
None.

FORM 10-QA                                              Page 14 of 14

Item 4.  Submission of Matters to a Vote of Security Holders
The Company's Annual Meeting of Shareholders was held on February 10,
2000.  With regard to Proposal No. 1 of the NOTICE OF ANNUAL MEETING OF
SHAREHOLDERS TO BE HELD ON FEBRUARY 10, 2000 to elect two Class II
Directors to the Board of Directors, William B. Philipbar, Jr. and John
W. Rollins, Jr. were elected.  At the meeting, 6,110,517 and 6,117,814
affirmative votes were cast for William B. Philipbar, Jr. and John W.
Rollins, Jr., respectively.  There were no votes cast against either
nominee and 48,526 and 41,229 votes were withheld from William B.
Philipbar, Jr. and John W. Rollins, Jr., respectively.

Additionally, the Company's 1999 Stock Option Plan was approved as
Proposal No. 2.  At the meeting, 5,613,453 affirmative votes and
539,339 negative votes were cast on Proposal No. 2 while 6,251 shares
abstained.

Item 5.  Other Information
None.

Item 6.  Exhibits and Reports on Form 8-K
(a)  Exhibits
       Exhibit 27 - Financial Data Schedule

(b)  Reports on Form 8-K
       On January 27, 2000, a report on Form 8-K was filed that
reported the following:

  Under Item 5.   Other Events
       The Company announced that effective January 27, 2000, Michael
  B. Kinnard, previously President and Chief Operating Officer, will
  be President and Chief Executive Officer.  John W. Rollins, Jr. will
  continue as Chairman of the Board of Directors.


                             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.

DATE:   June 30, 2000              MATLACK SYSTEMS, INC.
                                    (Registrant)


                               /s/ Michael B. Kinnard
                               Michael B. Kinnard
                               President and Chief Executive Officer


                               /s/ Patrick J. Bagley
                               Patrick J. Bagley
                               Vice President-Finance and Treasurer
                               Chief Financial Officer
                               Chief Accounting Officer