Engineering Measurements Company
600 Diagonal Highway
Longmont, Co 80501
October 27, 1995
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We are transmitting Amendment #1 to our original 10-Q report per request from
James Allegretto. Included is the EX-27 schedule which was missing from the
original filing.
Sincerely,
Engineering Measurements Company
John Thompson
John Thompson, Controller
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extrated from the Balance
Sheet and statement of operations found on pages 2, 3 and 4 of the company's
form 10-QSB for the year-to-date, and is qualified in its entirety by reference
to such financial statements.
</LEGEND>
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> APR-30-1996
<PERIOD-END> JUL-31-1995
<CASH> 225
<SECURITIES> 753
<RECEIVABLES> 1,442
<ALLOWANCES> 124
<INVENTORY> 1,611
<CURRENT-ASSETS> 4,474
<PP&E> 5,694
<DEPRECIATION> 3,813
<TOTAL-ASSETS> 6,703
<CURRENT-LIABILITIES> 1,361
<BONDS> 493
<COMMON> 29
0
0
<OTHER-SE> 4,647
<TOTAL-LIABILITY-AND-EQUITY> 6,703
<SALES> 2,903
<TOTAL-REVENUES> 2,903
<CGS> 1,201
<TOTAL-COSTS> 1,201
<OTHER-EXPENSES> 780
<LOSS-PROVISION> 10
<INTEREST-EXPENSE> 16
<INCOME-PRETAX> 129
<INCOME-TAX> 47
<INCOME-CONTINUING> 82
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 82
<EPS-PRIMARY> .03
<EPS-DILUTED> .03
