LURIA L & SON INC
SC 13G/A, 1996-02-14
MISC GENERAL MERCHANDISE STORES
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               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549


                          SCHEDULE 13G

            Under the Securities Exchange Act of 1934

                         Amendment No. 3



                      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
     Nancy Luria-Cohen

(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         239,431(1)
   Shares Bene-       
     ficially         (6)   Shared Voting Power        57,954(2)
     Owned by               
   Each Report-       (7)   Sole Dispositive Power    238,939(1)
    ing Person              
       With           (8)   Shared Dispositive Power   57,954(2)

(9)   Aggregate Amount Beneficially Owned by Each Reporting
      Person    297,385(1)(2)(3)

(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)      
      6.9%(4)

(12)  Type of Reporting Person (See Instructions)       IN



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:

            Nancy Luria-Cohen

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:    297,385(1)(2)(3)  .

     (b)    Percent of Class:    6.8%(4)  .

     (c)    Number of shares as to which such person has:

            (i)   sole power to vote or to        239,431(1)
                    direct the vote
            (ii)  shared power to vote or to       57,954(2)
                    direct the vote
            (iii) sole power to dispose or to     238,939(1)
                    direct the disposition of
            (iv)  shared power to dispose or to    57,954(2)
                    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 2,604 shares of Common Stock (including 492 shares
     held pursuant to Issuer's 401(k) plan, with respect to which
     Ms. Luria-Cohen does not have dispositive power) 228,494
     shares of Class B Stock, all of which are immediately
     convertible into Common Stock, and 8,333 shares of Common
     Stock issuable upon exercise of presently exercisable
     options.  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, 1995,
     Nancy Luria-Cohen had shares of capital stock entitling her
     to approximately 14.0% 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)  Includes 29,000 shares of Class B Stock held as co-trustee
     with her brother, Henry S. Luria, for the benefit of Leonard
     Luria, her father, and 28,954 shares of Class B Stock held as
     co-trustee with Henry S. Luria for the benefit of Gloria
     Luria, her mother.  All of such shares are immediately
     convertible into Common Stock.

(3)  At December 31, 1995, 8,185 shares of the Issuer's Common
     Stock, 1,047,257 shares of the Issuer's Class B Stock and
     options to purchase 175,000 shares of Common Stock were held
     by Nancy Luria-Cohen's parents and siblings, not including
     1,800 shares of Class B Stock held by the spouse of one of
     her siblings and 1,800 shares held by her husband, Dan Cohen,
     but including 127,457 shares of Class B Stock held in an
     intervivos trust with respect to which her mother, Gloria
     Luria, is a co-trustee and Ms. Luria-Cohen is a contingent
     beneficiary.  Her parents or siblings and her husband, as
     applicable, 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.  Nancy Luria-Cohen disclaims
     beneficial ownership of such securities.

(4)  Calculated on the basis of 4,076,880 shares of Common Stock
     outstanding on December 31, 1995.  Also includes as
     outstanding the shares of Class B Stock and shares subject to
     options identified in footnote (1) above.






                            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 13, 1996                      /s/ Nancy Luria-Cohen
                                         Nancy Luria-Cohen




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