McGrath, North, Mullin & Kratz, P.C.
1400 One Central Park Plaza
222 South 15th Street
Omaha, Nebraska 68102
(402) 341-3070
March 11, 1997
VIA EDGAR
Securities and Exchange Commission
Section of Company Filings, Room 1004
450 Fifth Street N.W.
Washington, D.C. 20549
RE: Parsow Partnership Ltd. and
Elkhorn Partners Limited Partnership
Amendment to 13D filing with respect
to securities of Comarco, Inc.
Ladies and Gentlemen:
On behalf of Parsow Partnership Ltd., a Limited Partnership,
we herewith file Amendment No. 12 of Schedule 13D relating to
Comarco, Inc. This filing also constitutes Amendment No. 8 of
Schedule 13D for Elkhorn Partners Limited Partnership.
Very truly yours,
/s/ David L. Hefflinger
David L. Hefflinger
DLH:lc
Enclosures
cc: Comarco, Inc. (Certified Mail - RRR)
Alan S. Parsow