FIRST YEARS INC
10-C, 1996-07-01
MISCELLANEOUS PLASTICS PRODUCTS
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                     <S>                                       <C> 
                                                                        OMB APPROVAL
                                                               ----------------------------
                                UNITED STATES                  OMB Number: 3235-0191
                     SECURITIES AND EXCHANGE COMMISSION        Expires:  November 30, 1996
                          Washington, D.C. 20549               Estimated average burden
                                                               hours per response..... 0.20
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                                  FORM 10-C

               REPORT BY ISSUER OF SECURITIES QUOTED ON NASDAQ
                         INTERDEALER QUOTATION SYSTEM

 FILED PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
                     AND RULE 13A-17 OR 15D-17 THEREUNDER


                             THE FIRST YEARS INC.
- --------------------------------------------------------------------------------
                (Exact name of issuer as specified in charter)

                One Kiddie Drive, Avon, Massachusetts    02322
- --------------------------------------------------------------------------------
                   (Address of principal executive offices)

                                                            
Issuer's telephone number, including area code   508-588-1220
                                                --------------------------------

                  I. CHANGE IN NUMBER OF SHARES OUTSTANDING

  Indicate any change (increase or decrease) of 5% or more in the number of 
  shares outstanding: 

  1. Title of security   Common Stock, $ .10 par value
                       ---------------------------------------------------------
  2. Number of shares outstanding before the change   4,536,570
                                                    ----------------------------

  3. Number of shares outstanding after the change   4,936,570
                                                   -----------------------------
  4. Effective date of change         July 1, 1996
                              --------------------------------------------------

  5. Method of change:
     Specify method (such as merger, acquisition, exchange, distribution, 
     stock split, reverse split, acquisition of stock for treasury, etc.)
     public offering of 400,000 shares of common stock.
     ---------------------------------------------------------------------------
     Give brief description of transaction   public offering of 400,000 shares
                                             -----------------------------------
     of common stock pursuant to an S-1 Registration Statement.
     ---------------------------------------------------------------------------


                         II. CHANGE IN NAME OF ISSUER

  1. Name prior to change 
                          ------------------------------------------------------

  2. Name after change
                       ---------------------------------------------------------

  3. Effective date of charter amendment changing name
                                                       -------------------------
  
  4. Date of shareholder approval of change, if required
                                                         -----------------------

DATE         July 1, 1996                             /s/ Benjamin Peltz      
     ----------------------------------       ----------------------------------
                                                 (Officer's signature & title) 
                                                  Benjamin Peltz, Senior Vice
                                                     President and Treasurer




                                                                 SEC 1811 (5/91)


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