SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q/A
Amendment No. 1
(Mark One)
[ X ] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended June 30, 1995
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OR
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the transition period from _________________ to _________________
Commission file number 0-10695
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REGENCY EQUITIES CORP.
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(Exact name of registrant as specified in its charter)
Delaware 23-2298894
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(State or other jurisdiction (I.R.S. employer
of incorporation or organization) identification no.)
3660 WILSHIRE BOULEVARD, SUITE 336 LOS ANGELES, CA 90010
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code 310-827-9604
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Former name, former address and former fiscal year,
if changed since last report.
Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has
been subject to such filing requirements for the past 90 days.
Yes X No
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Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practicable date. Number of
Shares of Common Stock outstanding as of August 4, 1995 is 87,283,661.
The purpose of this amendment is to attach the Financial Data
Schedule.<PAGE>
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this amended report to be signed on its
behalf by the undersigned thereunto duly authorized.
REGENCY EQUITIES CORP.
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(Registrant)
DATE: November 2, 1995 By /s/ ALLAN L. CHAPMAN
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Allan L. Chapman
Chairman of the Board, Chief
Executive Officer and President
(Principal Executive Officer)
DATE: November 2, 1995 By /s/ MORRIS ENGEL
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Morris Engel
Chief Financial Officer and Treasurer
(Principal Financial and Accounting Officer)
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF REGENCY EQUITIES CORP. FOR THE PERIOD ENDED JUNE 30,
1995, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-END> JUN-30-1995
<CASH> 2,036,351
<SECURITIES> 0
<RECEIVABLES> 1,138,356
<ALLOWANCES> (637,937)
<INVENTORY> 0
<CURRENT-ASSETS> 2,136,770
<PP&E> 1,256,441
<DEPRECIATION> (220,806)
<TOTAL-ASSETS> 3,601,075
<CURRENT-LIABILITIES> 222,040
<BONDS> 0
<COMMON> 872,836
0
0
<OTHER-SE> 2,506,199
<TOTAL-LIABILITY-AND-EQUITY> 3,601,075
<SALES> 0
<TOTAL-REVENUES> 238,036
<CGS> 0
<TOTAL-COSTS> 49,759
<OTHER-EXPENSES> 542,122
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (353,845)
<INCOME-TAX> 1,461
<INCOME-CONTINUING> 0
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (355,306)
<EPS-PRIMARY> (.004)
<EPS-DILUTED> (.004)
</TABLE>
