April 28 (Reuters) - United Parcel Service ( UPS )

reported a 28% drop in quarterly adjusted profit, as it scaled

back deliveries for top client Amazon.com ( AMZN ) to focus on

higher-margin shipments for healthcare and data center

companies.

Atlanta-based UPS reported adjusted net income of $1.07 per

share for the three months ended March 31, compared with $1.49

per share a year earlier.

(Reporting by Nandan Mandayam in Bengaluru; Editing by Anil

D'Silva)