NEWMARK HOMES CORP
8-K/A, 1999-02-10
GENERAL BLDG CONTRACTORS - RESIDENTIAL BLDGS
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 8-K/A

                                 CURRENT REPORT

                         PURSUANT TO SECTION 13 OR 15(D)
                     OF THE SECURITIES EXCHANGE ACT OF 1934

                DATE OF EARLIEST REPORTED EVENT JANUARY 27, 1999


                               NEWMARK HOMES CORP.
             (Exact name of Registrant as specified in its charter)


            NEVADA                   333-42213              76-0460831
(State or other jurisdiction of    (Commission            (IRS Employer
 incorporation or organization)     File Number)       Identification Number)


                            1200 SOLDIERS FIELD DRIVE
                            SUGAR LAND, TEXAS  77479
              (Address of Registrant's principal executive offices)

                                  281-243-0100
              (Registrant's telephone number, including area code)


                                       N/A
          (Former name or former address, if changed since last report)






<PAGE>
                       INFORMATION INCLUDED IN THIS REPORT

Item 7.      Financial  Statements  and  Exhibits

             Exhibits

             16.1     Letter  of  KPMG,  LLP,  dated  February 4,  1999


                                   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.

Date:  February  9,  1999


                                         NEWMARK  HOMES  CORP.


                                         By:  /s/  Michael  K.  McCraw
                                              ----------------------------------
                                                   Michael  K.  McCraw, Chairman

<PAGE>


                                  EXHIBIT 16.1


[KPMG LETTERHEAD]


          200 Crescent Court                              Telephone 214 754 2000
          Suite  300                                      Fax  214 754 2297
          Dallas,  TX  75201-1885




February  4,  1999


Securities  and  Exchange  Commission
Washington,  D.C.  20549


Ladies  and  Gentlemen:

We  were previously principal accountants for Newmark Homes Corp. and, under the
date  of  January 23, 1998, we reported on the consolidated financial statements
of Newmark Homes Corp. as of and for the years ended December 31, 1997 and 1996,
On  January  27, 1999, our appointmerit as principal accountants was terminated.
We  have  read  Newmark Homes Corp. statements included under Item 4 of its Form
8-K  dated  February  3, 1999, and we agree with such statements, except that we
are  not  in  a  position  to  agree  or  disagree with Newmark Homes Corp, (the
Corporation)  statements  that  a)  the  change  was  approved  by  the board of
directors,  b) that on January 27, 1999 the Corporation engaged BDO Seidman, LLP
(BDO)  to  be  the  Corporation's certifying accountant, and c) BDO reviewed the
past  financial  statements  for  the Corporation in making its determination to
accept  the  engagement  with  the  Corporation.

Very  truly  yours,

/s/  KPMG  LLP





<PAGE>


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