DECORATIVE HOME ACCENTS INC
8-K, 1997-10-16
MISCELLANEOUS FABRICATED TEXTILE PRODUCTS
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 8-K

CURRENT REPORT



Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934



Date of Report (Date of Earliest Event Reported): September 29, 1997


Decorative Home Accents, Inc.
(Exact Name of Registrant as Specified in Charter)


Delaware                      33-96794        57-0998387
(State or Other Jurisdiction  (Commission     (IRS Employer
of Incorporation)              File Number)    Identification No.


Industrial Park Drive, Abbeville, South Carolina 29620
(Address of Principal Executive Offices) (Zip Code)

Registrant's telephone number, including area code (864) 446-2123

Item 3. Bankruptcy or Receivership.

On September 29, 1997, the Registrant issued the press release attached as 
Exhibit 99.1.  The information contained in this press release is 
incorporated herein by reference.


Item 7. Financial Statements and Exhibits.
(c) Exhibits.

99.1 News Release of Registrant dated September 29, 1997.


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.

Dated:  October 14, 1997

Decorative Home Accents, Inc.


By: /s/ Jay N. Baker
    __________________________
    Jay N. Baker
    Chief Financial Officer

Exhibit Index

Exhibit #        Item            Sequentially Numbered Page

99.1             Press Release                5


EX-99

FOR IMMEDIATE RELEASE

Contact:
M.L. "Chip" Fontenot
President and CEO
(212) 686-2080

Jay Baker
Chief Financial Officer
(864) 446-2123


DECORATIVE HOME ACCENTS, INC. FILES
PRE-NEGOTIATED  CHAPTER 11 PLAN TO IMPLEMENT
COMPREHENSIVE CAPITAL RESTRUCTURING

New York, New York, September 29, 1997 - Decorative Home Accents, Inc. ("DHA")
announced today that DHA and all of its direct and indirect subsidiaries have
filed petitions for relief under chapter 11 of the Bankruptcy Code in the 
U.S. Bankruptcy Court for the Southern District of New York in order to 
implement its previously announced capital restructuring plan.

DHA designs, manufactures and markets an extensive line of decorative home 
accessories, including soft window, bedding and bath products and woven 
"throws."  DHA also is the exclusive master licensee of Calvin Klein home 
accessories marketed under the Calvin Klein Home Collection trademark, 
including bedding, sheets, towels, curtains, flatware, glassware and
home fragrances.  DHA has its headquarters in New York, New York and has 
operations in South Carolina, North Carolina and Illinois.



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