NEW YORK -- Abott J. Copeland, 88, a retired textile executive, died Friday at his home in Sarasota, Fla.

Copeland had been executive vice president and a board member of United Merchants & Manufacturers until 1972 when he retired. He also was president of the company's Cohama division, its converting operation here.

Copeland is survived by two sons, Denis, who is in sales at UM&M, and Michael; a brother, Arthur Copeland; nine grandchildren, and three great-grandchildren.

At Copeland's request a funeral service was not held.

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