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                            Before the
                FEDERAL COMMUNICATIONS COMMISSION
                      Washington, D.C. 20554

In the Matter of                    )
                               )
COMSAT Mobil Communications         )        ASD 99-8
Request for Extension of Time       )
for Filing Cost Allocation Manual        ) 
Audit Report                                    )               
                                                                

                             ORDER


   Adopted:  March 5, 1999              Released:  March 5, 1999

By the Chief, Accounting Safeguards Division:

          1.   On December 22, 1998, COMSAT Corporation ("Comsat") through its
COMSAT Mobile Communications ("CMC") Division requested an extension of time until June 1,
1999, for CMC to file the independent audit report on its cost allocation manual ("CAM") and its
annual report of nonregulated activities.  On February 24, 1999, Comsat filed information to
supplement its request.  CMC requests an extension of time in order to concentrate its efforts and
resources on the privatization of Inmarsat, which is expected to be finalized by around April 15, 1999. 
CMC explains that the privatization of Inmarsat will have a dramatic impact on CMC's ability to
exercise lingering market power.  After the privatization is completed, CMC states that it expects to
seek regulatory relief from the Commission by requesting that it no longer be required to file a CAM,
annual joint cost report, or obtain an independent audit.

          2.   We have reviewed CMC's request for an extension of time to file its
independent CAM audit report.  Although we do not routinely grant extensions of time, we are
persuaded that the issues surrounding the privatization of Inmarsat warrant the grant of CMC's
request.  We, therefore, grant CMC an extension of time until June 1, 1999 to file its independent
CAM audit report.
          3.   Accordingly, IT IS ORDERED, pursuant to Sections 0.91, 0.291, and 1.46
of the Commission's rules, 47 C.F.R.  0.91, 0.291, and 1.46, that CMC's request for an extension
of time until June 1, 1999, to file its independent cost allocation manual audit report IS GRANTED. 



                         FEDERAL COMMUNICATIONS COMMISSION



                         Kenneth P. Moran
                         Chief, Accounting Safeguards Division