content: U.S. SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, DC 20549
  
                                      FORM 8-K
  
       PURSUANT TO SECTION 13 OR 15 (D) OF THE SECURITIES EXCHANGE ACT OF 1934
  
  
  Date of Report (Date of earliest event reported):  March 10, 1999
  
  
                                 CROWELL & CO., INC.
  --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)
  
  
             GEORGIA                         0-7765                58-1021933
             -------                         ------                ----------
  (State or other jurisdiction of         (Commission           (I.R.S. Employer
           incorporation)                 File Number)         Identification No.)
  
  
  610 INDUSTRIAL PARK BOULEVARD, EVANS, GA                                30809
  ----------------------------------------                                -----
  (Address of Principal executive offices)                              (Zip Code)
  
  
  Registrant's telephone number including area code:  (706) 855-1099
                                                      --------------
  
  <PAGE>
  
                                 CROWELL & CO., INC.
  
                                        INDEX
  
  
                                                                              PAGE
  
  ITEM  4   Changes in Registrant's Certifying Accountant.....................  3
  
  <PAGE>
  
                                 CROWELL & CO., INC.
  
  
                ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
  
  
  On March 10, 1999,  Crowell & Co., Inc.  ("Crowell"),  engaged Elliott,  Davis &
  Company, L.L.P., to serve as independent auditors.
  
  There were no  disagreements  with the  Company's  prior  independent  auditors,
  Cherry,  Bekaert, & Holland,  L.L.P.,  within the two-year period ended December
  31, 1998 and the interim  period of January 1, 1999 through  March 10, 1999,  on
  matters of accounting  principles or practices,  financial statement disclosure,
  or auditing scope of procedure.
  
  <PAGE>
  
                                     SIGNATURES
  
  
       Pursuant to the requirements of the Securities Exchange Act, the registrant
  has duly  caused  this  report to be signed  on its  behalf by the  undersigned,
  hereunto duly authorized.
  
  
                                          CROWELL & CO., INC.
  
  DATE  March 10, 1999                    /s/ Mark L. Gilliam
        --------------                    -------------------------------------
                                          Mark L. Gilliam as Vice President on
                                          Behalf of the registrant and as Chief
                                          Financial Officer
metadata_documents: [{"type": "8-K", "sequence": "1", "description": "CROWELL & CO., INC. - 8-K", "secsgml_size_bytes": 2722}]
metadata_filer: {"company-data": {"conformed-name": "CROWELL & CO INC /GA/", "cik": "0000065905", "assigned-sic": "6552", "irs-number": "581021933", "state-of-incorporation": "GA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-07765", "film-number": "99564171"}, "business-address": {"street1": "432 S BELAIR RD", "city": "AUGUSTA", "state": "GA", "zip": "30907", "phone": "7068551099"}, "mail-address": {"street1": "432 S BELAIR ROAD", "city": "AUGUSTA", "state": "GA", "zip": "30907"}, "former-company": {"former-conformed-name": "MID SOUTH CORP /GA/", "date-changed": "19891016"}}
text: U.S. SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, DC 20549
  
                                      FORM 8-K
  
       PURSUANT TO SECTION 13 OR 15 (D) OF THE SECURITIES EXCHANGE ACT OF 1934
  
  Date of Report (Date of earliest event reported):  March 10, 1999
  
                                 CROWELL & CO., INC.
  --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)
  
             GEORGIA                         0-7765                58-1021933
             -------                         ------                ----------
  (State or other jurisdiction of         (Commission           (I.R.S. Employer
           incorporation)                 File Number)         Identification No.)
  
  610 INDUSTRIAL PARK BOULEVARD, EVANS, GA                                30809
  ----------------------------------------                                -----
  (Address of Principal executive offices)                              (Zip Code)
  
  Registrant's telephone number including area code:  (706) 855-1099
                                                      --------------
  CROWELL & CO., INC.
  
                                        INDEX
  
                                                                              PAGE
  
  ITEM  4   Changes in Registrant's Certifying Accountant.....................  3
  CROWELL & CO., INC.
  
                ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
  
  On March 10, 1999,  Crowell & Co., Inc.  ("Crowell"),  engaged Elliott,  Davis &
  Company, L.L.P., to serve as independent auditors.
  
  There were no  disagreements  with the  Company's  prior  independent  auditors,
  Cherry,  Bekaert, & Holland,  L.L.P.,  within the two-year period ended December
  31, 1998 and the interim  period of January 1, 1999 through  March 10, 1999,  on
  matters of accounting  principles or practices,  financial statement disclosure,
  or auditing scope of procedure.
  SIGNATURES
  
       Pursuant to the requirements of the Securities Exchange Act, the registrant
  has duly  caused  this  report to be signed  on its  behalf by the  undersigned,
  hereunto duly authorized.
  
                                          CROWELL & CO., INC.
  
  DATE  March 10, 1999                    /s/ Mark L. Gilliam
        --------------                    -------------------------------------
                                          Mark L. Gilliam as Vice President on
                                          Behalf of the registrant and as Chief
                                          Financial Officer