UNITED PRESIDENTIAL CORP <UPCO> 4TH QTR NET
Shr 39 cts vs 50 cts
    Net 1,545,160 vs 2,188,933
    Revs 25.2 mln vs 19.5 mln
    Year
    Shr 1.53 dlrs vs 1.21 dlrs
    Net 6,635,318 vs 5,050,044
    Revs 92.2 mln vs 77.4 mln
    NOTE: Results include adjustment of 848,600 dlrs or 20 cts
shr for 1986 year and both 1985 periods from improvement in
results of its universal life business than first estimated.
 Reuter
