UNIGAS E & P INC
8-K, 1999-05-18
SOAP, DETERGENTS, CLEANG PREPARATIONS, PERFUMES, COSMETICS
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Act of 
1934

Date of Report (Date of earliest event reported)
May 7, 1999

Unigas E&P Inc. formerly know as Cronus Corporation
a Nevada corporation
(Exact name of registrant as specified in its charter)

Commission File No. 0-9297

36-3880744
(I.R.S. Employer Identification No.)

800 Seagate Drive, Suite 203, Naples, Florida 34103
(Address of principal executive offices and zip code)

Registrant's telephone number, including area code:
(941) 403-1005


Item 1.		Changes in Control of Registrant.

	See Item 6 below.  Due to the resignations of Douglas 
Ohlman and James W. McCabe, control of the Company no 
longer rests with management.

Item 2.		Acquisition or Disposition of Assets.

	None.

Item 3.		Bankruptcy or Receivership.

	None.

Item 4.		Changes in Registrant's Certifying 
Accountant.

	By mutual agreement, the issuer's independent 
accountants, Addison, Roberts & Ludwig, C.P.A.'s P.C., will 
not perform further accounting services for the issuer as 
of May 7, 1999.  The issuer retained the accounting firm of 
Demian & Co., C.P.A.'s on May 11, 1999 as its independent 
auditor.  The Board of Directors approved the appointment 
of Demian & Co., C.P.A.'s on May 19, 1999

	Addison, Roberts & Ludwig reports on the financial 
statements for the past two years do not contain an adverse 
opinion or disclaimer of opinion, nor were they modified as 
to uncertainty, audit scope, or accounting principles.  
Furthermore, there was no disagreements with the former 
accountants on any matter of accounting principle or 
practices, financial statement disclosure, or audit scope 
or procedure, which, if not resolved to the former 
accountants' satisfaction, would have caused it to make 
reference to the subject matter of the disagreement in 
connection with any report.

	The decision to change accountants was approved by the 
Board of Directors on May 17, 1999.
	
	After review of the foregoing disclosure, the 
accounting firm of Addison, Roberts indicated its assent 
with the above statements.

Item 5.		Other Events.

	None.


Item 6.		Resignations of Registrant's Directors.

	Douglas Ohlman resigned as Treasurer and Director on 
March 31, 1999 in order pursue personal interests.

James W. McCabe resigned as President and Director on 
May 14, 1999 in order to devote himself to his private 
company. 

Item 7.		Financial Statements and Exhibits.

	None.

Item 8.		Change in Fiscal Year.

	None.

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.

   Unigas E&P Inc.
   (Registrant)


Date:  May 18, 1999

s/s Kevin M. Sherlock

Kevin M. Sherlock, Vice-President



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