SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G
Under the Securities Exchange Act of 1934
Amendment No. 1
L. LURIA & SON, INC.
(Name of Issuer)
Common Stock, $0.01 Par Value
(Title of Class of Securities)
550484-10-9
(CUSIP Number)
Check the following box if a fee is being paid with this statement
[ ]. (A fee is not required only if the filing person: (1) has
a previous statement on file reporting beneficial ownership of more
than five percent of the class of securities described in Item 1;
and (2) has filed no amendment subsequent thereto reporting
beneficial ownership of five percent or less of such class.) (See
Rule 13d-7).
CUSIP No. 550484 10 9
(1) Names of Reporting Person S.S. or I.R.S. Identification Nos.
of Above Persons Leonard Luria
(2) Check the Appropriate Box if a Member of a Group (See
Instructions) (a) (b)
(3) SEC Use Only
(4) Citizenship or Place of Organization U.S.A.
Number of (5) Sole Voting Power 428,920(1)
Shares Bene-
ficially (6) Shared Voting Power -0-
Owned by
Each Report- (7) Sole Dispositive Power 428,920(1)
ing Person
With (8) Shared Dispositive Power -0-
(9) Aggregate Amount Beneficially Owned by Each Reporting Person
428,920(1)(2)
(10) Check if the Aggregate Amount in Row (9) Excludes Certain
Shares (See Instructions) [X]
(11) Percent of Class Represented by Amount in Row (9) 9.7%(3)
(12) Type of Reporting Person (See Instructions) IN
___________________
(1) Includes 2,620 shares of Common Stock (including 1,070 shares
held pursuant to Issuer's 401(k) plan) and 426,300 shares of
Class B Stock, all of which are immediately convertible into
Common Stock. Voting power is calculated assuming conversion
of Class B Stock into Common Stock. Shares of Class B Stock
are entitled to ten votes for each share held and vote
separately as a class for the election of directors. Class B
shares are entitled to elect 75% of the directors of the
Issuer, rounded down to the nearest whole number. At December
31, 1993, Leonard Luria had shares of capital stock entitling
him to approximately 23.4% of the voting rights of the Issuer
on all matters other than the election of directors, taking
into consideration the ten votes for each share of Class B
Stock.
(2) At December 31, 1993, 26,357 shares of the Issuer's Common
Stock, 1,088,115 shares of the Issuer's Class B Stock and
options to purchase 180,000 shares of Common Stock were held
by Leonard Luria's wife and children, not including 3,600
shares of Class B Stock held by spouses of his children, but
including 299 shares of Common Stock and 100,000 shares of
Class B Stock held by his wife, 127,457 shares of Class B
Stock with respect to which his wife is a co-trustee and
29,000 shares of Class B Stock held in trust for the benefit
of Leonard Luria by trustees, Nancy Luria-Cohen and Henry S.
Luria, two of his children. His wife or children have the
power to vote, or to direct the voting of, and the power to
dispose, or to direct the disposition of, the foregoing
securities. Leonard Luria disclaims beneficial ownership of
such securities.
(3) Calculated on the basis of 3,979,327 shares of Common Stock
outstanding on December 31, 1993, according to the Issuer.
Also includes as outstanding the shares of Class B Stock
identified in footnote (1) above.
Item 1(a). Name of Issuer:
L. LURIA & SON, INC.
Item 1(b). Address of Issuer's Principal Executive Offices:
5770 Miami Lakes Drive
Miami, Florida 33014
Item 2(a). Name of Person Filing:
Leonard Luria
Item 2(b). Address of Principal Business Office or, if none,
residence:
5770 Miami Lakes Drive
Miami, Florida 33014
Item 2(c). Citizenship:
U.S.A.
Item 2(d). Title of Class of Securities:
Common Stock, $.01 Par Value
Item 2(e). CUSIP Number:
550484 10 9
Item 3. If this statement is filed pursuant to Rules 13d-1(b), or
13d-2(b), identify the status of the person filing.
Not applicable.
Item 4. Ownership.
(a) Amount Beneficially Owned: 428,920(1)(2).
(b) Percent of Class: 9.7%(3).
____________________
(1) Includes 2,620 shares of Common Stock (including 1,070 shares
held pursuant to Issuer's 401(k) plan) and 426,300 shares of
Class B Stock, all of which are immediately convertible into
Common Stock. Voting power is calculated assuming conversion
of Class B Stock into Common Stock. Shares of Class B Stock
are entitled to ten votes for each share held and vote
separately as a class for the election of directors. Class B
shares are entitled to elect 75% of the directors of the
Issuer, rounded down to the nearest whole number. At December
31, 1993, Leonard Luria had shares of capital stock entitling
him to approximately 23.4% of the voting rights of the Issuer
on all matters other than the election of directors, taking
into consideration the ten votes for each share of Class B
Stock.
(2) At December 31, 1993, 26,357 shares of the Issuer's Common
Stock, 1,088,115 shares of the Issuer's Class B Stock and
options to purchase 180,000 shares of Common Stock were held
by Leonard Luria's wife and children, not including 3,600
shares of Class B Stock held by spouses of his children, but
including 299 shares of Common Stock and 100,000 shares of
Class B Stock held by his wife, 127,457 shares of Class B
Stock with respect to which his wife is a co-trustee and
29,000 shares of Class B Stock held in trust for the benefit
of Leonard Luria by trustees, Nancy Luria-Cohen and Henry S.
Luria, two of his children. His wife or children have the
power to vote, or to direct the voting of, and the power to
dispose, or to direct the disposition of, the foregoing
securities. Leonard Luria disclaims beneficial ownership of
such securities.
(3) Calculated on the basis of 3,979,327 shares of Common Stock
outstanding on December 31, 1993, according to the Issuer.
Also includes as outstanding the shares of Class B Stock
identified in footnote (1) above.
(c) Number of shares as to which such person has:
(i) sole power to vote or to 428,920(1)
direct the vote
(ii) shared power to vote or to -0-
direct the vote
(iii) sole power to dispose or to 428,920(1)
direct the disposition of
(iv) shared power to dispose or to -0-
direct the disposition of
Item 5. Ownership of Five Percent or Less of a Class.
If this statement is being filed to report the fact that
as of the date hereof the reporting person has ceased to be the
beneficial owner of more than five percent of the class of
securities, check the following [ ].
Item 6. Ownership of More than Five Percent on Behalf of Another
Person.
Not applicable.
Item 7. Identification and Classification of the Subsidiary Which
Acquired the Security Being Reported on By the Parent
Holding Company.
Not applicable.
Item 8. Identification and Classification of Members of the
Group.
Not applicable.
Item 9. Notice of Dissolution of Group.
Not applicable.
Item 10. Certification.
Not applicable.
____________________
(1) Includes 2,620 shares of Common Stock (including 1,070 shares
held pursuant to Issuer's 401(k) plan) and 426,300 shares of
Class B Stock, all of which are immediately convertible into
Common Stock. Voting power is calculated assuming conversion
of Class B Stock into Common Stock. Shares of Class B Stock
are entitled to ten votes for each share held and vote
separately as a class for the election of directors. Class B
shares are entitled to elect 75% of the directors of the
Issuer, rounded down to the nearest whole number. At December
31, 1993, Leonard Luria had shares of capital stock entitling
him to approximately 23.4% of the voting rights of the Issuer
on all matters other than the election of directors, taking
into consideration the ten votes for each share of Class B
Stock.
SIGNATURE
After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement
is true, complete and correct.
February 10, 1994 /s/ Leonard Luria
Leonard Luria
