Air T, Inc.
AIRT
#9800
Rank
$58.64 M
Marketcap
$21.70
Share price
-0.46%
Change (1 day)
39.55%
Change (1 year)

Air T, Inc. - 10-Q quarterly report FY


Text size:
FORM 10-Q

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

Quarterly Report Under Section 13 or 15 (d)
of the Securities Exchange Act of 1934


For Quarter Ended September 30, 1998
Commission File Number 0-11720

AIR TRANSPORTATION HOLDING COMPANY, INC.
(Exact name of registrant as specified in its charter)

Delaware 52-1206400
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

Post Office Box 488, Denver, North Carolina 28037
(Address of principal executive offices)

(704) 377-2109
(Registrant's telephone number, including area code)
Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.


Yes X No

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.

2,688,653 Common Shares, par value of $.25 per share were outstanding as of
November 5, 1998.


This filing contains 29 pages.
The exhibit index is on page 18.
AIR TRANSPORTATION HOLDING COMPANY, INC. AND SUBSIDIARIES

INDEX
Page
PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

Consolidated Statements of Earnings
for the three and six-month periods ended
September 30, 1998 and 1997 (Unaudited) 3

Consolidated Balance Sheets at
September 30, 1998 (Unaudited)
and March 31, 1998 4

Consolidated Statements of Cash
Flows for the six-month periods
ended September 30, 1998 and 1997 (Unaudited) 5

Notes to Consolidated Financial
Statements (Unaudited) 6-7

Item 2. Management's Discussion and Analysis
of Financial Condition and Results
of Operations 8-14

PART II. OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K 15-17

Exhibit Index 18

Exhibits 19-29


















2
<TABLE>
AIR TRANSPORTATION HOLDING COMPANY, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF EARNINGS (UNAUDITED)


<CAPTION>
Three Months Ended Six Months Ended
September 30, September 30,
1998 1997 1998 1997
<S> <C> <C> <C> <C>
Operating Revenues:
Cargo $ 4,894,720 $ 4,653,947 $ 9,571,459 $ 9,028,156
Maintenance 3,413,048 3,372,192 6,761,717 511,613
Ground equipment 3,333,572 1,552,852 6,693,595 1,552,852
Aircraft services and other 1,274,704 1,173,325 2,399,414 1,818,775
12,916,044 10,752,316 25,426,185 18,911,396


Operating Expenses:
Flight operations 3,507,872 3,363,464 6,739,720 6,378,520
Maintenance and brokering 4,241,617 4,158,602 8,205,083 7,667,933
Ground equipment 2,616,757 1,170,780 5,486,880 1,170,780
General and administrative 1,922,929 1,275,673 3,671,693 2,212,785
Depreciation and amortization 180,386 114,994 351,763 222,007
Facility start-up & merger exp - 53,991 - 179,755
12,469,561 10,137,504 24,455,139 17,831,780

Operating Income 446,483 614,812 971,046 1,079,616

Non-operating Expense (Income):
Interest 73,990 - 124,686 -
Deferred retirement expense 6,249 - 12,498 418,000
Investment income (59,877) (77,946) (103,422) (157,453)
Gain on asset sale - 6,249 - 8,332
20,362 (71,697) 33,762 268,879

Earnings Before Income Taxes 426,121 686,509 937,284 810,737

Income Taxes 186,988 267,869 391,453 297,600
Net Earnings $ 239,133 $ 418,640 $ 545,831 $ 513,137


Net Earnings Per Share:
Basic $ 0.09 $ 0.16 $ 0.20 $ 0.19
Diluted $ 0.09 $ 0.15 $ 0.19 $ 0.18

Average Shares Outstanding:
Basic 2,696,320 2,645,653 2,703,986 2,648,543
Diluted 2,793,565 2,775,005 2,802,220 2,787,388

<FN>

See notes to consolidated financial statements.

</TABLE>




3
<TABLE>
AIR TRANSPORTATION HOLDING COMPANY, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS


<CAPTION>
September 30, 1998 March 31,1998
(Unaudited)
<S> <C> <C>
ASSETS
Current Assets:
Cash and cash equivalents $ 478,596 $ 193,918
Marketable securities 2,097,643 2,556,257
Accounts receivable, net 6,544,552 6,673,101
Inventories 6,383,750 5,325,613
Deferred tax asset, net 272,980 272,980
Prepaid expenses and other 37,219 33,922
Total Current Assets 15,814,740 15,055,791

Property and Equipment 5,036,470 4,693,268
Less accumulated depreciation (2,738,412) (2,429,031)
2,298,058 2,264,237

Deferred Tax Asset 152,000 152,000
Intangible Pension Asset 449,495 389,495
Other Assets 360,123 427,880
Total Assets $ 19,074,416 $ 18,289,403


LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Notes payable to bank $ 3,015,822 $ 916,079
Accounts payable 3,343,844 3,975,633
Accrued expenses 1,807,223 1,778,664
Income taxes payable - 762,961
Current portion of long-term obligations 57,646 56,241
Total Current Liabilities 8,224,535 7,489,578

Capital Lease Obligation (less current
Portion) 27,041 30,904

Deferred Retirement Obligation (less current
Portion) 1,092,069 1,056,795

Stockholders' Equity:
Preferred stock, $1 par value, authorized
10,000,000 shares, none issued - -
Common stock, par value $.25; authorized
4,000,000 shares; 2,688,653 and
2,711,653 shares issued 671,491 677,241
Additional paid in capital 6,985,157 7,128,907
Retained earnings 2,074,123 1,905,978
9,730,771 9,712,126

Total Liabilities and Stockholders' Equity $ 19,074,416 $ 18,289,403


<FN>
See notes to consolidated financial statements.

</TABLE>


4
<TABLE>
AIR TRANSPORTATION HOLDING COMPANY, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
<CAPTION>
Six Months Ended
September 30,
1998 1997
<S> <C> <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
Net earnings $ 545,831 $ 513,137
Adjustments to reconcile net earnings to net
cash (used in) provided by operations:
Depreciation and amortization 351,763 222,007
Change in deferred tax asset - (80,000)
Change in retirement obligation 35,274 718,000
Change in assets and liabilities which
provided (used) cash:
Accounts receivable 128,549 (673,437)
Inventories (1,058,137) (878,029)
Prepaid expenses and other 4,460 (260,230)
Accounts payable (631,789) 898,369
Accrued expenses 26,102 81,472
Income taxes payable (762,961) (169,911)
Total adjustments (1,906,739) (141,759)
Net cash (used in) provided by
operating activities (1,360,908) 371,378
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisition - (715,981)
Capital expenditures (385,584) (328,209)
Purchase of marketable securities - (948,055)
Sale of marketable securities 458,614 716,446

Net cash provided by (used in)
investing activities 73,030 (1,275,799)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from line of credit 2,099,743 -
Payment of cash dividend (377,687) (265,143)
Repurchase of common stock (149,500) (67,254)
Proceeds from exercise of stock options - 18,750

Net cash provided by (used in)
financing activities 1,572,556 (313,647)

NET INCREASE (DECREASE) IN CASH
& CASH EQUIVALENTS 284,678 (1,218,068)
CASH & CASH EQUIVALENTS AT BEGINNING
OF PERIOD 193,918 2,377,898

CASH & CASH EQUIVALENTS AT END OF PERIOD $ 478,596 $ 1,159,830

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for:
Interest $ 115,796 $ 67
Income/Franchise taxes 1,287,130 559,118

<FN>
See notes to consolidated financial statements.

</TABLE>
5
AIR TRANSPORTATION HOLDING COMPANY, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)

A. Financial Statements

The Consolidated Balance Sheet as of September 30, 1998, the
Consolidated Statements of Earnings for the three and six-month periods
ended September 30, 1998 and 1997 and the Consolidated Statements of
Cash Flows for the six-month periods ended September 30, 1998 and 1997
have been prepared by Air Transportation Holding Company, Inc. (the
Company) without audit. In the opinion of management, all adjustments
(consisting only of normal recurring adjustments) necessary to present
fairly the financial position, results of operations and cash flows as
of September 30, 1998, and for prior periods presented, have been made.

It is suggested that these financial statements 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 March 31,
1998. The results of operations for the period ended September 30 are
not necessarily indicative of the operating results for the full year.

B. Income Taxes

The tax effect of temporary differences, primarily asset reserves
and accrued liabilities, gave rise to the Company's deferred tax asset
in the accompanying September 30, 1998 and March 31, 1998 consolidated
balance sheets.

The Company has recorded a valuation allowance in order to reduce
its deferred tax asset to an amount which is more likely than not to be
realized. Changes in the valuation allowance, related to future
utilization of net operating losses, reduced the provision for income
taxes by $44,000 during the six-months ended September 30, 1997. At
September 30, 1998, the Company had no valuation allowance.

The income tax provisions for the six-months ended September 30,
1998 and 1997 differ from the federal statutory rate primarily as a
result of state income taxes and a reduction in the above mentioned
valuation allowance.

C. Net Earnings Per Share

Basic earnings per share has been calculated by dividing net
earnings by the weighted average number of common shares outstanding
during each period. For purposes of calculating diluted earnings per
share, shares issuable under employee stock options which were dilutive
were considered common share equivalents and were included in the
weighted average common shares.







6
The computation of basic and diluted earnings per common share is as
follows:

Three Months Ended Six Months Ended
September 30, September 30,
1998 1997 1998 1997

Net earnings $ 239,133 $ 418,640 $ 545,831 $ 513,137

Weighted average common shares:
Shares outstanding - basic 2,696,320 2,645,653 2,703,986 2,648,543
Dilutive stock options 97,245 129,352 98,234 138,845
Shares outstanding - diluted 2,793,565 2,775,005 2,802,220 2,787,388

Net earnings per common share:
Basic $ 0.09 $ 0.16 $ 0.20 $ 0.19
Diluted $ 0.09 $ 0.15 $ 0.19 $ 0.18


D. Acquisition

On August 29, 1997, the Company acquired the Simon Deicer
Division of Terex, Inc. for $715,000 cash. The acquisition, renamed
Global Ground Support, LLC (Global), manufactures, sells and services
aircraft deice equipment on a worldwide basis. The acquisition was
accounted for using the purchase method; accordingly, the assets and
liabilities (which included $1,522,000 inventory, $287,000 fixed assets
and $3,000 accounts receivable, net of $1,048,000 in customer deposits
and $49,000 warranty obligation) of the acquired entity have been
recorded at their estimated fair values at the date of acquisition.
Global's results of operations have been included in the Consolidated
Statement of Income since the date of acquisition.

E. Recent Accounting Pronouncement

Statement of Financial Accounting Standards No. 131, "Disclosures
about Segments of an Enterprise and Related Information (SFAS 131) was
issued in June 1997. SFAS 131 is effective for the Company in the
fiscal year ending March 31, 1999. SFAS 131 redefines how operating
segments are determined and requires disclosure of certain financial
and descriptive information about a company's operating segments.
Management does not believe that the adoption of SFAS 131 will have a
material impact on the Company's current disclosures of its operating
segments.












7
Item 2.  Management's Discussion and Analysis of Financial Condition
and Results of Operations.


Overview

Statements in this "Management's Discussion and Analysis of
Financial Condition and Results of Operations" or made by management of
the Company which contain more than historical information may be
considered forward-looking statements (as such term is defined in the
Private Securities Litigation Reform Act of 1995) which are subject to
risks and uncertainties. Actual results may differ materially from
those expressed in the forward-looking statements because of important
risks and uncertainties, including but not limited to the effects of
economic, competitive and market conditions in the aviation industry.

The Company's most significant component of revenue is generated
through its air cargo subsidiaries, Mountain Air Cargo, Inc. (MAC) and
CSA Air, Inc. (CSA), which are short-haul express air freight carriers
flying nightly contracts for a major express delivery company out of 80
cities, principally located in 30 states in the eastern half of the
United States and in Puerto Rico, Canada and the Virgin Islands. Under
the terms of its dry-lease service contracts (which currently cover
approximately 98% of the revenue aircraft operated), the Company passes
through to its customer certain cost components of its operations
without markup. The cost of fuel, flight crews, landing fees, outside
maintenance, aircraft certification and conversion, parts and certain
other direct operating costs are included in operating expenses and
billed to the customer as cargo and maintenance revenue.

In May 1997, to expand its revenue base, the Company's Mountain
Aircraft Services, LLC (MAS) subsidiary expanded its offering of
aircraft component repair services. MAS's revenue contributed
$2,210,000 and $1,765,000 to the Company's revenues for the six-month
periods ended September 30, 1998 and 1997, respectively.

In August 1997, the Company acquired certain assets and order
backlog and assumed certain liabilities of Simon Deicer Company, a
division of Terex Aviation Ground Equipment, Inc. located in Olathe,
Kansas. The acquisition, renamed Global Ground Support, LLC (Global),
manufactures, services and supports aircraft deicers on a worldwide
basis. Global is operated as a subsidiary of MAS. Global's revenue
contributed $6,694,000 and $1,553,000 for the six-month periods ended
September 30, 1998 and 1997, respectively.












8
Seasonality

Global's business has historically been highly seasonal. In
general, the bulk of Global's revenues and earnings have typically
occurred during the second and third fiscal quarters, and comparatively
little has occurred during the first and fourth fiscal quarters due to
the nature of its product line. The Company is currently reducing
Global's seasonal fluctuation in revenues and earnings by broadening
its product line to increase revenues and earnings in the first and
fourth fiscal quarters. The Company expended exceptional effort in the
second quarter of 1998 to design and produce prototype equipment to
expand its current product line. The remainder of the Company's
business is not materially seasonal.

Results of Operations

Consolidated revenue increased $6,515,000 (34.5%) to $25,426,000
and $2,164,000 (20.1%) to $12,916,000, respectively, for the six and
three-month periods ended September 30, 1998 compared to their
equivalent 1997 periods. The six and three-month current period net
increase in revenue primarily resulted from the operations of Global
and increases in air cargo and component repair services.

Operating expenses increased $6,623,000 (37.1%) to $24,455,000 for
the six-month period ended September 30, 1998 and $2,332,000 (23.0%) to
$12,470,000 for the three-month period ended September 30, 1998
compared to their equivalent 1997 periods. The change in operating
expenses for the six-month period consisted of the following: cost of
flight operations increased $361,000 (5.7%), primarily as a result of
increases in pilot and flight personnel and costs associated with pilot
travel; maintenance and brokerage expense increased $537,000 (7.0%),
primarily as a result of increases associated with contract services,
and cost of parts and labor related to the expansion of MAS's repair
shop; ground equipment increased $4,316,000 (368.7%), as a result of
the August 1997 Global acquisition; depreciation and amortization
increased $130,000 (58.5%) as a result of increased depreciation
related to the above Global acquisition; general and administrative
expense increased $1,459,000 (65.6%) primarily as a result of increases
associated with the start-up of Global and expansion of MAS's repair
shop operations.

The $235,000 decrease between the six months ended September 30,
1997 and September 30, 1998 in non-operating expense was principally
due to a $418,000 provision, accrued in the first quarter of 1997, to
fulfill contractual benefits related to the death of the Company's
Chairman and CEO, offset by a $125,000 increase in interest expense in
the 1998 six-month period. The $93,000 increase in non-operating
expense for the comparative three-month periods ended September 30,
1998 and 1997 was primarily due to $74,000 in interest expense incurred
in the 1998 period.

Pretax earnings increased $127,000 and decreased $260,000 for the
six and three-month periods ended September 30, 1998, respectively
compared to their respective September 30, 1997 periods. The six-month
increase was principally due to the above 1997 death benefit provision,
offset by a current period $80,000 net loss at Global compared
9
Results of Operations (cont'd)

to $246,000 net income in 1997. The second quarter decrease was
principally due to increased operating costs and a $196,000 decrease in
Global's profitability for the quarter ended September 30, 1998 versus
the September 30, 1997 quarter.

The provision for income taxes increased $94,000 and decreased
$81,000 for the six and three-month periods ended September 30, 1998,
respectively compared to their respective 1997 periods due to changes
in taxable income and effective tax rates.

Liquidity and Capital Resources

As of September 30, 1998 the Company's working capital amounted to
$7,590,000, an increase of $24,000 compared to March 31, 1998. The net
increase primarily resulted from profitable operations offset by cash
required in the operation of Global and expansion of MAS.

On July 17, 1998, the Company increased its unsecured line of
credit from $5,000,000 to $7,000,000. The line, which matures August
31, 1999, is expected to be renewed before its expiration date.
Amounts advanced under the line of credit bear interest at the 30-day
"LIBOR" rate (5.60% at September 30, 1998) plus 137 basis points.

Under the terms of the line of credit the Company must maintain
certain financial ratios and may not encumber certain real or personal
property. At September 30, 1998 the Company was in compliance with the
debt covenants. As of September 30, 1998, the Company was in a net
borrowing position against its line of credit in the amount of
$3,016,000, a $2,100,000 increase over the March 31, 1998 loan balance,
principally to fund the expanded operations of Global. Management
believes that funds anticipated from operations and existing credit
facilities will provide adequate cash flow to meet the Company's future
financial needs.

The respective six-month periods ended September 30, 1998 and 1997
resulted in the following changes in cash flow: operating activities
used $1,361,000 and provided $371,000, investing activities provided
$73,000 and used $1,276,000 and financing activities provided
$1,573,000 and used $314,000. Net cash increased $285,000 and
decreased $1,218,000 for the respective six-month periods ended
September 30, 1998 and 1997.

Cash used in operating activities was $1,732,000 more for the six-
months ended September 30, 1998 compared to the similar 1997 period,
principally due to increases in inventory and decreases in accounts
payable and taxes payable and a $418,000 provision related to the death
of the Company's former Chairman and CEO in the first quarter of 1997.

Cash provided by investing activities for the six-months ended
September 30, 1998 was approximately $1,349,000 more than the
comparable period in 1997, principally due the 1997 Global business
acquisition and a current period decrease in purchase of marketable
securities.
10
Liquidity and Capital Resources (cont'd)

Cash provided by financing activities for the six-months ended
September 30, 1998 was approximately $1,886,000 more than the
comparable 1997 period, principally due to an increase in borrowings
under the line of credit in 1998, partially offset by an increase in
cash dividend and repurchase of common stock.

There are currently no commitments for significant capital
expenditures. The Company's Board of Directors, on August 7, 1997,
adopted the policy to pay an annual cash dividend in the first quarter
of each fiscal year, in an amount to be determined by the board. The
Company paid a $0.14 per share cash dividend in June 1998.

Recent Accounting Pronouncement

Statement of Financial Accounting Standards No. 131, "Disclosures
about Segments of an Enterprise and Related Information (SFAS 131) was
issued in June 1997. SFAS 131 is effective for the Company in the
fiscal year ending March 31, 1999. SFAS 131 redefines how operating
segments are determined and requires disclosure of certain financial
and descriptive information about a company's operating segments.
Management does not believe that the adoption of SFAS 131 will have a
material impact on the Company's current disclosures of its operating
segments.

Deferred Retirement Obligation

The Company's former Chairman and Chief Executive Officer passed
away on April 18, 1997. In addition to amounts previously expensed,
under the terms of his supplemental retirement agreement, death
benefits with a present value of approximately $418,000 were expensed
in the first quarter 1998. The death benefits are payable in the
amount of $75,000 per year for 10 years.

Impact of Inflation

The Company believes the impact of inflation and changing prices
on its revenues and net earnings will not have a material effect on its
manufacturing operations because increased costs due to inflation could
be passed on to its customers, or on its air cargo business since the
major cost components of its operations, consisting principally of
fuel, crew and certain maintenance costs are reimbursed, without
markup, under current contract terms.










11
Year 2000 Issue

The Company has initiated a comprehensive review of its operations
and computer systems to identify the extent to which it could be
affected by the "year 2000 issue", which is the result of computer
programs written using two digits rather than four to define the
applicable year. The Company has broken down its review to assess its
information technology systems ("IT Systems"), the aspects of its
operations that rely on devices that may contain embedded microchips
("Non-IT Systems") and its relationships and reliance on vendors,
suppliers, customers and others with whom the Company deals whose
operations may be affected by the year 2000 issue. This review was
conducted by the Company's Year 2000 committee, authorized to assess
the Company's risks and develop a comprehensive plan to address the
year 2000 issue.

State of Readiness

IT Systems. As a result of such review, as of the date of this
Quarterly Report on Form 10-Q, the Company believes it has catalogued
all IT Systems utilized directly by the Company. The Company has
revised certain customized IT Systems to enable such systems to work
properly following the year 2000 and is in the process of confirming
oral verification that recently acquired IT Systems from third-party
vendors are "year 2000 compliant". Management believes only one
significant set of IT Systems, which are used in the operations area of
the Company, has not been confirmed as being "year 2000 compliant".
Management has decided to upgrade this set of software systems to
confirm that it will function properly after the year 2000. Management
believes that such systems can be upgraded by the end of the current
fiscal year. Management believes that adequate replacement systems
that are year 2000 compliant are commercially available in the event
that such upgrades cannot be timely completed.

Non-IT Systems. The Company utilizes a number of devices that
include embedded microchips that may be affected by the year 2000
issue, including aircraft operated under lease agreements with its
major customer. The Company is in the process of testing all
identified devices that include embedded microchips. This process is
scheduled to be completed by the end of the current fiscal year. The
Company anticipates replacing any noncompliant devices, other than
aircraft, by the end of the current fiscal year. With respect to the
aircraft operated by the Company, the Company anticipates replacing any
noncompliant components. Under its agreements with its major customer
the cost of replacing such components in aircraft leased by the Company
from its customer would be passed on to the customer.

Material Third Parties. The Company is making concerted efforts
to understand the year 2000 compliance of third parties (including,
among others, domestic and international government agencies and air
traffic control systems material to the Company's operations, vendors,
suppliers and major customers) whose year 2000 non-compliance could
either have a material adverse effect on the Company's business,
financial condition or results of operations or involve a safety risk
to employees or customers.

12
State of Readiness (Cont'd)

The Company is actively encouraging year 2000 compliance on the part of
third parties and is developing contingency plans in the event of their
year 2000 non-compliance. The Company has contacted, in writing, each
material vendor and supplier, requesting completion of a questionnaire
to assess such third party's year 2000 compliance. Failure to respond
to these questionnaires results in further mail or phone
correspondence, contingency plan development or vendor/product
replacement.

The Company has met with its major air cargo customer on numerous
occasions to discuss year 2000 readiness. In addition, the Company has
reviewed public filings of its major customer to assess the customer's
state of year 2000 compliance. Such discussions and filings indicate
plans by such customer to establish 100% internal year 2000 compliance
by September 1, 1999. However, such customers' operations rely on many
third parties, including governmental agencies, airports and air
traffic control systems described below.

In conjunction with the Company's major air cargo customer and
industry trade associations, the Company is involved in an industry-
wide effort to understand the year 2000 compliance status of airports,
air traffic systems, and other U.S. and international government
agencies that may affect the Company's air cargo operations. The
Company's air cargo routes are selected and scheduled by its major
customer.

Risks

In addition to general risks raised by the year 2000 issue, the
Company's primary business segment, providing air cargo services to the
overnight express delivery industry, is subject to significant
additional risks. First, the Company's relationship with its major air
cargo customer is based, in significant part, on the Company's operating
reliability. A failure to timely confirm its year
2000 compliance to the customer could result in a loss of such
relationship. The Company has provided this customer with an
anticipated time schedule for completion of its year 2000 compliance
program, which the Company believes fits within the customers' planned
schedule. In addition, the bulk of the Company's aircraft fleet is
leased from such customer and is dedicated for use in flying routes
designated by the customer. Accordingly, the Company cannot currently
develop meaningful contingency plans for its air cargo operations in
the event that year 2000 issues interrupt the operations of the
Company's major air cargo customer to the extent that such customer
does not require the Company's services.








13
Costs

The Company currently anticipates that costs of its year 2000
compliance program will likely be in the range of $120,000, assuming
that planned revisions to the remaining IT Systems which are not yet
year 2000 compliant can be successfully completed. If such revisions
cannot be successfully completed, the cost of replacement systems would
add materially to that estimate. As of September 30, 1998, the Company
had incurred approximately $30,000 in year 2000 compliance costs. The
foregoing costs do not include the allocation of internal employee time
since the Company does not track such internal costs.

Contingency Plans

The Company has begun developing possible contingency plans for
year 2000 non-compliance, some of which are discussed above. Due to
the Company's dependence upon, and its current uncertainty with, the
year 2000 compliance of certain government agencies, third-party
suppliers, vendors and customers with whom the Company deals, the
Company is unable to determine at this time its most reasonably likely
worst case scenario. While costs related to the lack of year 2000
compliance by third parties, business interruptions, litigation and
other liabilities related to year 2000 issues could materially and
adversely affect the Company's business, results of operations and
financial condition, the Company expects its internal year 2000
compliance efforts to reduce significantly the Company's level of
uncertainty about the impact of year 2000 issues affecting both its IT
Systems and Non-IT Systems.




























14
PART II -- OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits

No. Description

3.1 Certificate of Incorporation, as amended, incorporated by
reference to Exhibit 3.1 of the Company's Annual Report on Form
10-K for the fiscal year ended March 31, 1994

3.2 By-laws of the Company, incorporated by reference to
Exhibit 3.2 of the Company's Annual Report on Form 10-K for the
fiscal year ended March 31, 1996

4.1 Specimen Common Stock Certificate, incorporated by
reference to exhibit 4.1 of the Company's Annual Report on Form
10-K for the fiscal year ended March 31, 1994

10.1 Aircraft Dry Lease and Service Agreement dated February 2,
1994 between Mountain Air Cargo, Inc. and Federal Express
Corporation, incorporated by reference to Exhibit 10.13 to
Amendment No. 1 on Form 10-Q/A to the Company's Quarterly
Report on Form 10-Q for the quarterly period ended December 31,
1993

10.2 Loan Agreement among NationsBank of North Carolina, N.A.,
the Company and its subsidiaries, dated July 17, 1998
incorporated by reference to Exhibit 10.2 to the Company's
Quarterly Report on Form 10-Q for the period ended June 30,
1998.

10.3 Aircraft Wet Lease Agreement dated April 1, 1994 between
Mountain Air Cargo, Inc. and Federal Express Corporation,
incorporated by reference to Exhibit 10.4 of Amendment No. 1 on
Form 10-Q/Q to the Company's Quarterly Report on Form 10-Q for
the period ended September 30, 1994

10.4 Adoption Agreement regarding the Company's Master 401(k) Plan and Trust,
incorporated by reference to Exhibit 10.7 to the Company's Annual
Report on Form 10-K for the fiscal year ended March 31, 1993*

10.5 Form of options to purchase the following amounts of Common Stock issued by
the Company to the following executive officers during the follow-
ing fiscal years ended March 31:*
Number of Shares
Executive Officer 1993 1992 1991

J. Hugh Bingham 150,000 150,000 200,000
John J. Gioffre 100,000 100,000 125,000
William H. Simpson 200,000 200,000 300,000

incorporated by reference to Exhibit 10.8 of the Company's
Annual Report on Form 10-K for the fiscal year ended March 31,
1993
15
10.6 Premises and Facilities Lease dated November 16, 1995
between Global TransPark Foundation, Inc. and Mountain Air
Cargo, Inc., incorporated by reference to Exhibit 10.5 to
Amendment No. 1 on form 10-Q/A to the Company's Quarterly
Report on Form 10-Q for the period ended December 31, 1995

10.7 Employment Agreement dated January 1, 1996 between the
Company, Mountain Air Cargo Inc. and Mountain Aircraft
Services, LLC and William H. Simpson, incorporated by reference
to Exhibit 10.8 to the Company's Annual Report Form 10-K for
the fiscal year ended March 31, 1996*

10.8 Employment Agreement dated January 1, 1996 between the
Company, Mountain Air Cargo Inc. and Mountain Aircraft
Services, LLC and John J. Gioffre, incorporated by reference to
Exhibit 10.9 to the Company's Annual Report Form 10-K for the
fiscal year ended March 31, 1996*

10.9 Employment Agreement dated January 1, 1996 between Company, Mountain Air
Cargo Inc. and Mountain Aircraft Services, LLC and J. Hugh Bingham,
incorporated by reference to Exhibit 10.10 to the Company's Annual
Report Form 10-K for the fiscal year end March 31, 1996.*

10.10 Employment Agreement dated September 30, 1997 between Mountain
Aircraft Services, LLC and J. Leonard Martin, incorporated by ref-
erence to Exhibit 10.10 to the Company's Quarterly Report
Form 10-Q for the quarter ended December 31, 1997.*

10.11 Omibus Securities Award Plan, incorporated by reference to Exhibit
10.11 to the Company's Quarterly Report Form 10-Q for the quarter
ended June 30, 1998.*

10.12 Commercial and Industrial Lease Agreement dated August 25, 1998
between William F. Bieber and Global Ground Support, LLC.

21.1 List of subsidiaries of the Company, incorporated by reference to
Exhibit 21.1 of the Company's Quarterly Report on Form 10-Q for
the period ended September 30, 1997


27.1 Financial Data Schedule (For SEC use only)

_______________________


* Management compensatory plan or arrangement required to be filed as an
exhibit to this report.

b. Reports on form 8-K

No Current Reports on Form 8-K were filed in the second quarter of
fiscal 1999.



16
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.


AIR TRANSPORTATION HOLDING COMPANY, INC.
(Registrant)


Date: November 10, 1998 /s/ Walter Clark
Walter Clark, Chief Executive Officer

Date: November 10, 1998 /s/ John Gioffre
John J. Gioffre, Chief Financial Officer







































17
AIR TRANSPORTATION HOLDING COMPANY, INC.
EXHIBIT INDEX


EXHIBIT PAGE

10.12 Commercial and Industrial Lease Agreement dated
August 25, 1998 between William F. Bieber and
Global Ground Support, LLC 19-29















































18