HANDY HARDWARE WHOLESALE INC
10-Q/A, 1997-11-13
HARDWARE & PLUMBING & HEATING EQUIPMENT & SUPPLIES
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                                   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 thereunto duly authorized.



                                         HANDY HARDWARE WHOLESALE, INC.
 

                                         /S/
                                         ---------------------------------------
                                         JAMES D. TIPTON
                                         President
                                         (Chief Executive Officer)





                                         /S/
                                         ---------------------------------------
                                         TINA S. KIRBIE
                                         Senior Vice President, Finance
                                         Secretary and Treasurer
                                         Chief Financial and Accounting Officer)






Date November 13, 1997
     -----------------








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