UNITED STATES                                 
                       SECURITIES AND EXCHANGE COMMISSION   
                            Washington, D.C. 20549  
  
                                  FORM 10-QSB  
  
              Quarterly Report Pursuant to Section 13 or 15(d) of the   
                        Securities Exchange Act of 1934  
  

             For the quarterly period ended           March  31, 1999
  

                Commission file Number                   000-28976  


                      Acadia National Health Systems, Inc.

            (Exact name of registrant as specified in its charter.)  

  
     
                 Colorado                              10509781
     (State or other jurisdiction of               (I.R.S. Employer  
      incorporation or organization)             Identification No.)  

415 Rodman Rd., Auburn , Maine U.S.A.                    04240       
(Address of principal executive offices)               (Zip Code)  
  

              Registrant's telephone number, including area code:  
                                 (207) 777-3423
                                 (800) 274-9185
 
Indicate by check mark whether the registrant (1) has filed 
all reports required to be filed by Section 13 or 15(d) of the 
Securities Exchange Act of 1934 during the preceding 12 months 
(or for such shorter period that the registrant was required to 
file such reports), and (2) has been subject to such filing 
requirements for the past 90 days.  
  
                         YES [X]        NO [  ]  
  
Indicate the number of shares outstanding of each of the 
issuer's classes of common stock, as of the latest practical 
date:  
  
Common Stock, $0 Par Value - 4,687,987 shares as of  
March 31, 1999.

<PAGE>  1

PART I - FINANCIAL INFORMATION 

ITEM 1.  Financial Statements

                      ACADIA NATIONAL HEALTH SYSTEMS, INC.                     

                   CONDENSED CONSOLIDATED STATEMENT OF INCOME  
                                   (Unaudited)  

                               Three months ended         Six months ended
                             March 31      March 31     March 31     March 31 
                             ________      ________     ________     ________
                             1999          1998         1999         1998
                             ________      ________     ________     ________

Sales                            606,537   $   232,188  $ 1,129,644  $   419,246

Operating Expenses               607,307   $   218,626  $ 1,119,237  $   406,981
                             -----------   -----------  -----------  -----------

Net Operating Income                (770)  $    13,562  $    10,407  $    12,266

Other Income/(Expense), Net            0   $         -  $         -  $         -
                             -----------   -----------  -----------  -----------

Net Income (Loss) Bef. Tax          (770)  $    13,562  $    10,407  $    12,266

(Provision for)
Income Taxes                           0   $    (2,688) $         -  $         -

                             -----------   -----------  -----------  -----------

Net Income                          (770)  $    10,874  $    10,407  $    12,266
                             ===========   ===========  ===========  ===========

Net Income Per
Common Share                 $  (0.00017)  $   0.00291  $   0.00245  $   0.00328

Weighted Average Number
of Common Shares
Outstanding                    4,474,468     3,733,987    4,239,654    3,733,987
    
See Accompanying 
Notes to Financial Statements  

<PAGE>  2

                      ACADIA NATIONAL HEALTH SYSTEMS, INC.                      
                                 BALANCE SHEETS  

                              March 31, 1999         September 30, 1998
                                (Unaudited)                (Note)
Current Assets:
  Cash-Operating              $         0            $     2,529
  Accounts Receivable             967,364                735,333
  Unbilled Work at Estimated
    Realizable Value              390,058                265,774
  Prepaid & Other Assets          103,435                 89,519
                              -----------            -----------
  Total Current Assets        $ 1,460,857            $ 1,093,155

Prop., Plant & Equip.:
  Cost                        $   534,854                465,154
  Less Accum. Depr.              (133,494)               (94,863)
                              -----------            -----------
                              $   401,360            $   369,291
Other Assets:
Deferred Taxes                      5,960                  5,960 
Intangible Assets, Net            127,041                115,077
 Notes Receivable & Advances      263,275                 63,487      
                              -----------            -----------                
                                  372,521                184,524

Total Assets                  $ 2,234,738            $ 1,646,970
                              ===========            ===========
Current Liabilities:
  Accounts Payable            $   256,059            $    72,633
  Line of Credit                  512,273                542,738
  Accrued Expense                  55,060                 52,109
  Current Portion of
     Long Term Notes              124,200                113,400
                              -----------            -----------         
Total Current Liabilities     $   947,592            $   780,880

Long Term Liabilities:
  Long Term Debt                  344,091                361,442
Deferred Taxes                $    12,500            $    12,500
                              -----------            -----------
Total Liabilities             $ 1,304,183            $ 1,154,822
                              ___________            ___________

<PAGE>  3

Stockholders' Equity:
  Common Stock                $   822,640            $   394,640
  Paid In Capital                  41,993                 41,992
  Retained Earnings                65,922                 55,516
                              -----------            -----------
Total Equity                  $   930,555            $   492,148
                              -----------            -----------
Total Liabilities &
Equity                        $ 2,234,738            $ 1,646,970
                              ===========            ===========

Note:  The balance sheet at September 30, 1998 has been derived from the 
audited financial statements of that date but does not include all of the 
information and footnotes required by generally accepted accounting principles 
for complete financial statements.

See Accompanying  Notes to Financial Statements.  
  
<PAGE>  4

                      ACADIA NATIONAL HEALTH SYSTEMS, INC.
                            STATEMENTS OF CASH FLOWS  
                                  YEAR TO DATE
                       MARCH 31, 1999 AND MARCH 31, 1998  
                                   (Unaudited)  
   
                                    Six Months Ending     Six Months Ending
                                    March  31             March 31
                                    1999                  1998
                                    -----------------     -----------------
  
Net Income (Loss)                   $    10,407           $    12,265

Depreciation & Amortization              50,422                17,160

Changes in Assets & Liabilities:
   Accounts Receivable              $  (356,315)          $   (36,630)
    Other Current  Assets               (13,916)              (38,354)
  Other Non-current Assets                    0                22,600
  Accounts Payable                      183,426                28,318
  Other Current Liabilities             (16,714)              146,904
                                    -----------------     -----------------

Net Cash (Used for) Provided
  By Operating Activities           $  (142,690)          $   152,263

Investment Activities                   (70,700)               (2,436)
 
Financing Activities                    210,861              (135,968)
                                    -----------------     -----------------
   
Net Increase (Decrease) in          $    (2,529)          $    13,859
  Cash or Cash Equivalents
 
Cash & Cash Equivalents:
  Beginning of Period                     2,529                 5,711
  
  End of Period                     $         0           $    19,570
                                    =================     =================
  
See Accompanying
 Notes to Financial
 Statements  

<PAGE>  5

                      ACADIA NATIONAL HEALTH SYSTEMS, INC.
                         NOTES TO FINANCIAL STATEMENTS  
  
                                 March 31, 1999
  
Note 1. Summary of Significant Accounting Policies  
  
     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 10QSB and Rule 310 of Regulation 
S-B.  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 adjustments (consisting of 
normal recurring accruals) considered necessary for fair presentation have 
been included.

Revenue Recognition

     The Company offers practice management, consulting, and billing services 
to the medical community including physicians, other medical providers and 
foster homes.  Billing services for these varied medical providers constitutes 
a significant portion of the company's business, and clients are charged for 
their services based on (a) a percentage of collections, (b) hourly rates, or 
(c) fixed monthly fee arrangements.  Revenue recognition occurs when, and to 
the extent, the services have been provided.

     The accompanying unaudited financial statements should be read in 
conjunction with the audited balance sheet of Acadia National Health Systems, 
Inc. ("the Company").  The unaudited financial statements have been prepared 
in the ordinary course of business for the purpose of providing information 
with respect to the interim period.  
  
Note 2. Net Income Per Common Share  
  
     Computation of net income per common share was based on the weighted 
average number of shares outstanding during such periods.  These amounted to 
4,239,654 shares for the six months ended March 31, 1999 and 3,733,987 shares 
for the six months ending March 31, 1998.

Note 3. Long Term Debt - Short Term Financing  
  
     The total of lines of credit drawn upon (outstanding) from Northeast 
Bank, FSB ("Bank") as of March 31, 1999 was $512,273 on a $650,000 demand line 
limit, compared to $426,895 at March 31, 1998.

On July 24, 1998, Bank provided the Company an $100,000 term loan, and on June 
24, 1998 an additional $30,000, of which 93,707 is still outstanding March 31, 
1999.

<PAGE>  6

On September 1, 1998, Bank provided the Company a $200,000 term loan with 
interest at 9.25%, due in monthly installments of $4,177, including interest, 
through September 2003.  The note balance at March 31, 1999 is $181,078.  The 
note, which was primarily used to fund the acquisition of Northeast Medical 
Billing, is collateralized by equipment and fixtures of the Company.

The company also has a note payable collateralized by a vehicle which  totals 
$13,931 at March 31, 1999.

A total of $170,243 of equipment was acquired at various times  during the 
year under capital leases.  Capital lease obligations at March 31, 1999 total 
$138,724.

     All  other loans and repayment of lines of credit payable to Bank and 
future borrowings under any such credit facilities have been collateralized by 
the accounts receivable and equipment of the Company.

Note 4. Majority Stockholders  
 
     Mr. Paul W. Chute, Mrs. Jacquelyn J. Magno and Mr. Mark T. Thatcher, all 
Board of Directors, had total voting authority on March 31, 1999 and owned 
approximately 60% of the Common Stock of the Company.  
 
Note 5.  Account Receivable Financing

The Company has arrangements with certain customers whereby the Company 
advances the customers amounts based on their security and collateralized by 
their accounts receivable.  The Company then assumes the responsibility for 
billing and collecting such receivables.  

                                       03/31/99        03/31/98

  Accounts Receivable (Trade)          $   635,525         172,858
    Advances                               721,897         631,161

Total Accounts Receivable              $ 1,357,422     $   804,019
                                       ===========     ===========

The significant increase in Accounts Receivable and corresponding increase in 
Accounts Payable is due to a timing difference in advances to these certain 
clients.

Note 6.  Note Receivable

   The Company holds  $84,743 in promissory notes receivable from a vendor of 
which $75,000 earns 10% interest, due in monthly installments of $2,420, 
including interest beginning November 1, 1998.  The $75,000 note is secured by 
accounts receivable, equipment and inventory of the vendor.  

<PAGE>  7

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS AND 
         PLAN OF OPERATION

                      ACADIA NATIONAL HEALTH SYSTEMS, INC.
                          MANAGEMENT'S DISCUSSION AND  
                      ANALYSIS OF FINANCIAL CONDITION AND  
                             RESULTS OF OPERATIONS  

                                March 31, 1999
  
  
RESULTS OF OPERATIONS:
======================
SIX MONTHS ENDING MARCH 31, 1999
=====================================

FORWARD-LOOKING INFORMATION

THIS FORM 10QSB AND OTHER STATEMENTS ISSUED OR MADE FROM TIME TO TIME BY 
ACADIA NATIONAL HEALTH SYSTEMS, INC. OR ITS REPRESENTATIVES CONTAIN STATEMENTS 
WHICH MAY CONSTITUTE "FORWARD-LOOKING STATEMENTS" WITHIN THE MEANING OF THE 
SECURITIES ACT OF 1933 AND THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED BY 
THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995. FIFTEEN U.S.C.A. 
SECTIONS 77Z-2 AND 78U-5 (SUPP. 1996). THOSE STATEMENTS INCLUDE STATEMENTS 
REGARDING THE INTENT, BELIEF OR CURRENT EXPECTATIONS OF ACADIA NATIONAL HEALTH 
SYSTEMS, INC. AND MEMBERS OF ITS MANAGEMENT TEAM AS WELL AS THE ASSUMPTIONS ON 
WHICH SUCH STATEMENTS ARE BASED. PROSPECTIVE INVESTORS ARE CAUTIONED THAT ANY 
SUCH FORWARD-LOOKING STATEMENTS ARE NOT GUARANTEES OF FUTURE PERFORMANCE AND 
INVOLVE RISKS AND UNCERTAINTIES, AND THAT ACTUAL RESULTS MAY DIFFER MATERIALLY 
FROM THOSE CONTEMPLATED BY SUCH FORWARD-LOOKING STATEMENTS. IMPORTANT FACTORS 
CURRENTLY KNOWN TO MANAGEMENT THAT COULD CAUSE ACTUAL RESULTS TO DIFFER 
MATERIALLY FROM THOSE IN FORWARD-LOOKING STATEMENTS ARE SET FORTH IN THE SAFE 
HARBOR COMPLIANCE STATEMENT FOR FORWARD-LOOKING STATEMENTS INCLUDED AS EXHIBIT 
99.1 TO THIS FORM 10QSB AND ARE HEREBY INCORPORATED HEREIN BY REFERENCE. THE 
COMPANY UNDERTAKES NO OBLIGATION TO UPDATE OR REVISE FORWARD-LOOKING 
STATEMENTS TO REFLECT CHANGED ASSUMPTIONS, THE OCCURRENCE OF UNANTICIPATED 
EVENTS OR CHANGES TO FUTURE OPERATING RESULTS OVER TIME.

<PAGE>  8

Note:

On September 1, 1998, Acadia National Health Systems purchased selected assets 
of Northeast Medical Business Group, Inc., a medical billing and management 
services corporation located in Keene, New Hampshire.  The following 
management discussion and analysis of financial conditions and results of 
operations includes the operations of Northeast from October 1, 1998 to March 
31, 1999. 

SALES

Sales for the period were $1,129,644 compared to $419,246 for the 
corresponding period in 1998. This significant increase is the result of new 
client business that commenced mid March 1998 resulting in additional 
annualized revenues of $425,000 as well as the acquisition of Northeast 
Medical Billing in September 1998 with annualized revenues of $550,000.  The 
Company also signed a major contract in July 1998 with a large local 
behavioral medicine group for a one-year term.  Revenue on this contract in 
the 1998 fiscal year totaled $61,000 with additional revenue of $100,000 
expected.  The Company recently signed a new contract with this client, 
extending it to March 31, 2000.  Two additional client contracts have been 
signed effective 1/1/99 with annualized gross revenues of $106,000 expected 
for fiscal year 1999.

OPERATING EXPENSES

Increases in operating expenses during the period were principally due to increa
sed costs incurred in servicing the expanded client base, as well as the 
addition of a senior management team.  There were also increases in 
depreciation, occupancy and administrative costs related to the acquisition of 
Northeast Medical Billing

OPERATING INCOME

The operating gain year to date was $10,407 compared to a gain of  $12,266 for 
the same period in 1998. 

INCOME TAXES

Acadia is a C Corporation with prepaid taxes of $5,155 for State and Federal 
taxes at March 31, 1999. 

<PAGE>  9

NET INCOME

Acadia's gain of $10,407 was $0.00245 per share on 4,239,654 outstanding 
common shares.  

LIQUIDITY AND CAPITAL RESOURCES

The Company's non-trade accounts receivable increased to $1,357,422 due to the 
rapid growth of the waivered foster home program.  These are clean secured 
receivables with the majority due from the State of Maine.  The Company added 
$70,700 in property, plant and equipment in this six month period, principally 
computer systems and related equipment. Anticipated public reporting expenses 
and planned acquisitions will place additional demands on liquidity during the 
remainder of the next year.  Management, with its principal lender, Northeast 
Bank FSB maintains routine analysis of the lines of credit and the Company's 
capital needs.  

OTHER INFORMATION

Acadia continues to develop systems and operations preparing our organization 
for rapid sales growth and expansion.  We have completely revised our 
operating policies, installed a new financial management system and recruited 
experienced, operational and management personnel.  Additionally, we 
maintained our public reporting and trading on the OTC Bulletin Board under 
our symbol OTCBB:  ACAD.  Discussions continue with other similar businesses 
for future acquisitions and mergers.   Also, the Company continues to work 
with underwriters and capital formation specialists to arrange additional 
capital financing.  The Company has raised $480,000 of a $500,000 private 
placement offering at 50 cents per share, with the balance expected to be 
raised in the third quarter of fiscal year 1999.

Another major accomplishment this year was the development and adoption of a 
medical reporting compliance program.  Acadia takes very seriously the need 
for correct verification, reporting and billing of medical services to all 
payors.  Education of our employees and providers is constant and critical to 
remain abreast in this very complex and rapidly changing medical billing and 
regulated arena.

The Company is preparing to move to its new location at 415 Rodman Road, 
Auburn, Maine.  This move, while only a short distance away from our current 
headquarters, gives us the opportunity to expand our operations and our 
services.

MAJOR ACQUISITION

The Company has initiated discussions with various companies towards major 
acquisitions that will greatly strengthen Acadia and its product lines, though 
there is no assurance that these acquisitions will materialize as anticipated.

<PAGE>  10

SALES TRENDS

Trends in Acadia's existing business lines, medical billing services and 
billing for waivered foster home care, are positive, with expected
growth throughout FY 1999.  Added billing clients, practice management 
consulting, related support services and acquisitions are expected to result 
in revenue increases in FY 1999 and beyond.

RISK FACTORS

In addition to the other information contained in this report, 
individuals should carefully consider the following risk factors:

1. The Company believes that its assumptions are based upon reasonable 
   data derived from and known about its business and operations.  No 
   assurances are made that actual results of operations or the results 
   of the Company's future activities will not differ materially from its 
   assumptions;  

2. Additional risks factors such as the uncertainty of the Company's 
   marketing activities, and the results of bringing additional 
   acquisitions and affiliations into a smooth operation with Company 
   are unknown;  

3. Additional concerns regarding the year 2000 compliance standards as 
   they effect the Company's operating technology as well as the 
   technologies of the industry which effect payment and processing of 
   Company's billings; 

4. Additional uncertainties regarding the ability for operating cash to 
   meet the current and projected cash flow needs of the organization;  

5. Readers are cautioned not to place undue reliance on these 
   forward-looking statements, as they attempt to speak only of 
   activities known or anticipated as of this date.   


YEAR 2000 COMPLIANCE

The Company continues to review its technology systems to attempt to discover 
what effects year 2000 issues may have on its operations.  Many of the earlier 
systems, found not to be compliant, have been replaced while others are being 
modified to comply.  The Company is working with its known suppliers of  
technology or services controlled by technology that might be effected by the 
year 2000 events and are seeking written assurances from those determined to 
have a potential effect upon Company's operations.  However, there can be 
assurance that the Company will identify all of its data handling problems in 

<PAGE>  11

its business systems or those of its suppliers or clients in advance of any 
effect  upon Company's operations.  The Company, therefore, bears some 
unlimited and unknown risks to the year 2000 issue and could also be adversely 
effected if other entities (State of Maine Department of Medicaid or 
Medicare)do not adequately or timely resolve their payment mechanisms as it 
relates to the Company's ongoing billing operations for its clients.  


BUSINESS AND PROPERTIES OF ACADIA NATIONAL HEALTH SYSTEMS, INC.

CORPORATE SUMMARY

Acadia National Health Systems, Inc., a corporation originally organized in 
1971 and re-organized in 1996, provides business management services to 
physicians and hospitals, including data collection, data input, medical 
coding, billing, cash collections and accounts receivable management.   These 
services are designed to assist customers with the business management 
functions associated with the delivery of healthcare services.  We simplify 
the process so that physicians and hospital staff can focus on providing 
quality patient care.  In addition, our services improve cash flows and reduce 
administrative costs and burdens.  We also provide information technology and 
consulting services to healthcare markets.  

We market our products and services primarily to integrated healthcare 
delivery networks, hospitals, physician practices, long term care facilities 
and home health providers.   We will also continue to focus on small practices 
in tertiary markets ignored by the major MSO players.  Our business and 
marketing plan combines the experiences of its leadership team with expanded 
executive talent.               

We are poised to become a major national Medical Management Services 
Organization (MSO) over the next five years.  MSOs offer billing, consulting, 
software, business systems, related services and financing to physicians and 
other health care providers.  In a growing managed care environment, these 
firms offer business resources to an industry that is traditionally clinically 
oriented.  

ACQUISITIONS

The Company has withdrawn its letter intent to purchase Vision Healthsource of 
Madras, India and Vienna, Virginia.  It was noted during the due diligence 
process that the Company could better accomplish its business objectives by 
utilizing Vision Healthsource as a contract agent.  On April 1 the Company 
acquired, for an undisclosed amount of cash and stock, Health Business Group, 
a healthcare consulting company headquartered in Northampton, Massachusetts.  
HBG provides on-going practice management services to a broad spectrum of 
physicians including radiology, cardiology, pulmonology, internal medicine, 
family practice, and more.  In addition, HBG has provided consulting services 
to hospitals and managed care companies throughout New England.

<PAGE>  12

SERVICE

Billing is the cornerstone of Acadia's business, with more than 85% of the 
revenue coming from this source.  Billing is often the first service a 
provider seeks and becomes the entry point for offering other services.  

Our plan is to become a leading provider of business management solutions and 
claims processing to physicians in the United States.  Presently we serve 
individual physician clients and physician groups throughout four states.  We 
offer clients both revenue and cost management services.  Revenue management 
services include medical coding, electronic and manual claims, submission, 
automated patient billing, past due and delinquent accounts receivable 
collection, capitation analysis and contract negotiation with payors, 
including managed care organizations.  Cost management provides comprehensive 
practice management services including front office, administration, cash flow 
forecasting and budgeting and general business services.   

TECHNOLOGY

Acadia has implemented various forms of operating platforms to offer diversity 
to our clients and our core business. 

The company is executing the strategic initiatives to employ the "best 
demonstrated practice" through its application of technology.  The Lewiston, 
Maine location will become the major hub of our Wide Area Network (WAN). 

A form of redundancy has been implemented utilizing a secure ADSL connection 
into our WAN to the Internet.  ADSL offers 100% redundancy back up for all 
remote sites.  This connection provides our customers a low cost 
telecommunication media with the effective speed desired.  

With remote office locations and a variety of users accessing the systems, 
Acadia has implemented several forms of security to protect the network from 
unauthorized use.  Encryption is provided to the user and on the server level 
including passwords.  A secure firewall has been established for our ADSL 
Internet Line to further ensure data protection.  

Acadia has developed proprietary electronic imaging using the most advanced 
techniques for storing, retrieving and transferring documents across LAN and 
WAN communication methods.  This process allows all sites to access documents 
for billing functions and related procedures.  

<PAGE>  13

YEAR 2000 PROJECT

The company is establishing that all computer driven systems and software in 
use are able to recognize, calculate and display data related data correctly 
past the year 1999.  Preliminary assessments have indicated that our primary 
software is compliant with the others to be discontinued in the third quarter 
of 1999.  The focus of the Y2K project centers on hardware specific to 
Lewiston, Maine. 

INDUSTRY COMPLIANCE

On November 30, 1998, the Office of the Inspector General (OIG) Department of 
Health and Human Services released its "Compliance Program Guidance for 
Third-Party Medical Billing Companies".  This comprehensive piece sets the 
standards for billing companies and Healthcare professionals to comply with 
Federal health program requirements.  The impact of this program is "while 
compliance with the guidelines is strictly voluntary, the existence of an 
effective compliance program could mitigate any action".  

Risk Minimization

1.     Aggressively enhance the companies internal  program with the proper 
       backbone

2.     Establish a formal audit program to measure and maintain the gains of 
       the program 

3.     Analyze the leanings and develop into a marketable program to the 
       industry

<PAGE>  14

PART II - OTHER INFORMATION  

ITEM 1. Legal Proceedings

     Neither the Registrant nor any of its affiliates are a 
     party, nor is any of their property subject, to material 
     pending legal proceedings or material proceedings known 
     to be contemplated by governmental authorities.


ITEM 2. Changes in Securities

     None


ITEM 3. Defaults Upon Senior Securities

     None


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

     None


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  
  
        No reports have been filed on Form 8-K during this    
        quarter.   

<PAGE>  15  

                      ACADIA NATIONAL HEALTH SYSTEMS, INC. 

                                   SIGNATURES  
  
  
Pursuant to the requirement of the Securities Exchange Act of 1934,
the registrant has duly cause this report to be signed on its behalf 
by the undersigned thereunto duly authorized.  
  
    
  
                    ACADIA NATIONAL HEALTH SYSTEMS, INC.          
                    Registrant  
  
  
May  14, 1999       /s/ Mark T. Thatcher                
Date

                    MARK T. THATCHER,            
                    Filing Agent  
  
  
May 14, 1999        /s/ Paul W. Chute  
Date            
                    PAUL W. CHUTE
                    Chief Executive Officer