Alvin E. Simonds, 97, a retired accountant and long-time resident of Nyack, NY and later Heritage Village in Southbury, CT, died Tuesday March, 1, 2005 at Danbury Hospital, Danbury, CT. He had been in a weakened physical condition and entered the hospital February 26. Mr. Simonds was born January 22, 1908 in Boston, son of the late Ralph and Mabel (Gates) Simonds. He attended public schools in Concord, NH and Somerville, MA, and graduated in 1934 from the Bentley School of accounting and Finance, then located in Boston. His career of nearly 40 years as an accountant for public utility companies included service with firms in New Hampshire, Massachusetts and New York. After early career experience with the Charles Tenney Co. in Boston, Mr. Simonds moved to Nyack, NY, where he lived for 35 years and worked for Orange & Rockland Electric Co., (forrmerly Rockland Light & Power Co., now part of Consolidated Edison), and was the head of the accounting department at Orange & Rockland. During his Rockland County years, Mr. Simonds also worked for and became an officer of Orangetown Savings & Loan in Sparkill, NY and Provident Savings & Loan in Haverstraw, NY. He was an active member of Mazeppa Engine Co., a volunteer fire company in Nyack, in which he served as secretary and wrote its history. An avid baseball player and fan, Mr. Simonds sold newspapers as a boy in Boston in order to see Babe Ruth play. He said he was fortunate to live long enough to see the Red Sox win another World Series. He also played on several amateur softball teams in Nyack, coached Little League baseball, sang with Piermont Choristers and was an avid mandoline player. After his retirement from Orange & Rockland in 1973, Mr. Simonds moved to New Milford, CT and then to Heritage Village in Southbury, CT in 1981. He was preceded in death by his wife of 66 years, Ruth (Rankin) Simonds, in June 2000. He is survived by three sons, John E. of Honolulu, Hawaii, Alvin E. Jr. of Simsbury, CT and Rodney P. of Westlake Village, CA; six grandchildren and five great-grandchildren. Memorial services will be held Thursday, March 10 at 2:00 pm. at the Munson-Lovetere Funeral Home, 235 Main Street North, Southbury, CT.