U.S. Securities and Exchange Commission
Washington, D.C. 20549
AMENDMENT No. 2 to
FORM 10-SB
GENERAL FORM FOR REGISTRATION OF SECURITIES OF SMALL
BUSINESS ISSUERS
Under Section 12(b) or (g) of the Securities Exchange Act of 1934
GENERAL AMERICAN ROYALTY, INC.
(Name of Small Business Issuer in its charter)
Delaware 75-2468002
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(State or other jurisdiction of (I.R.S. Employer Identification
incorporation or organization) Number)
One Energy Square, 4925 Greenville Ave., Ste. 717, Dallas, TX 75206
(Address of principal executive offices) (Zip Code)
Issuers' telephone number: 214-361-8535
Securities to be registered under Section 12(b) of the Act:
Title of each class Name of each exchange on which
to be so registered each class is to be registered
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Securities to be registered under Section 12(g) of the Act:
Common Stock $0.001 par value
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(Title of class)
<PAGE>
EXHIBITS
Index to Exhibits. The following exhibits are included as part of this
registration statement:
Exhibit Number Description of Exhibit
10 Consent of Coopers & Lybrand
L.L.P.
27 Financial Data Schedule
SIGNATURES
In accordance with Section 12 of the Securities Act of 1934, the
registrant caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized.
GENERAL AMERICAN ROYALTY, INC.
August 13, 1997 By: /s/ James F. Smith
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James F. Smith, President
<PAGE>
Exhibit 10
[Coopers
& Lybrand Letterhead]
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the inclusion in this registration statement on Form 10-SB of our
report, which includes an explanatory paragraph addressing the restatement of
the previously issued financial statements, dated November 30, 1996, except as
to the information presented in Note 6, for which the date is January 21, 1997,
on our audit of the financial statements of General American Royalty, inc.
/s/ Coopers & Lybrand L.L.P.
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Dallas, Texas
August 12, 1997
