SIMMONS AIRLINES INC &lt;SIMM> 2ND QTR LOSS

  Period end Jan 31
      Shr loss 17 cts vs loss 26 cts
      Net loss 765,808 vs loss 1,216,501
      Revs 15.8 mln vs 18.7 mln
      Six mths
      Shr nil vs profit 54 cts
      Net loss 12.5 mln vs profit 2,538,030
      Revs 32.5 mln vs 42.6 mln
      Avg shrs 4,310,068 vs 4,712,315
      NOTE: Prior yr results restated to reflect change in value
  of aircraft, resulting in increase of 232,000 or five cts shr
  for six mths
  

