KIT MANUFACTURING CO
SC 13G/A, 1998-01-26
MISCELLANEOUS TRANSPORTATION EQUIPMENT
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UNITED STATE
SECURITIES AND EXCHANGE: COMMISSIO
Washington, D.C 2054

SCHEDULE 13

			Under the Securities and Exchange Act of 1934

				(Amendment No.____3_____)

				  KIT MANUFACTURING COMPANY
				       (Name of Issuer

					Common stock
				(Title of Class of Securities)


					   498017102
					(CUSIP Number)




SEC 1745 (2-95)                         Page l of 8 pages


CUSIP No.   498017102                   13G\A       Page     of    Page

1.  NAME OF REPORTING PERSO
     S.S or l.R.S. IDENTIFICATION NO. OF ABOVE PERSON

		RICHARD C. BRUSKY       ###-##-####    

2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
								   
								   B x 
3 SEC USE ONLY4 CITIZENSHIP OR PLACE OF ORGANIZATIO

		USA
			
5   SOLE VOTING POWER      
		2300
	
6   SHARED VOTING POWER             

0		

7   SOLE DISPOSITIVE POWER          

		2300

8   SHARED DISPOSITIVE POWER   

	54150

9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSO

		54150

10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

		N/A

11  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 


		4.9

12 TYPE OF REPORTING PERSON


		IN


Item 1

(a) Name of Issue

		KIT MANUFACTURING COMPANY

(b) Address of Issuer's Principal Executive Office

		530 E. WARDLOW ROAD
		LONG BEACH, CA  90801


Item 2

(a) Name of Person Filing

		RICHARD C. BRUSKY

(b) Address of Principal Business Office or, if none, Residence

		74-850 HIGHWAY 111
		INDIAN WELLS, CA  92210

(c) Citizenship

		USA

(d) Title of Class of Securities

		Common stock

(e) CUSIP Number

		498017102        

Item 3. If this statement is filed pursuant to Rule 13d-l(b), or 13d-2(b), 
check whether the person filing is a:

(a)  Broker or Dealer registered under Section 15 of the Act

(b)  Bank as defined in section 3(a)(6) of the Act

(c)  Insurance Company as defined in section 3(a)(19) of the act

(d)  Investment Company registered under section 8 of the Investment Company 
	Act

(e)  Investment Adviser registered under section 203 of the Investment 
	Advisers Act of 1940

(f)  Employee Benefit Plan, Pension Fund which is subject to the provisions 
	of the Employee Retirement Income Security Act of 1974 or Endowment 
	Fund; see 240.13d-l(b)(l)(ii)(F)

(g)  Parent Holding Company, in accordance with 240.13d-l(b)(ii)(G) 
	(Note: See Item 7)

(h) Group, in accordance with 240.13d-l(b)(l)(ii)(H)
 
Item 4. Ownership

	If the percent of the class owned, as of December 31 of the year
	covered by the statement, or as of the last day of any month described
	in Rule 13d-l(b)(2), if applicable, exceeds five percent, provide the
	following information as of that date and identify those shares which
	there is a right to acquire

(a) Amount Beneficially Owne

		54150

(b) Percent of Clas
4.9


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

(i) sole power to vote or to direct the vote                    2300
(ii) shared power to vote or to direct the vote                 0
(iii) sole power to dispose or to direct the disposition of     2300
(iv) shared power to dispose or to direct the disposition of    54150

lnstructions For computations regarding securities which represent a right
	to acquire an underlying security see Rule 13d-3(d)(1)

Item 5. Ownership of Five Percent or Less of a Class. 
     
        4.9

If this statement is being filed to report the fact that as of the 
	ate hereof the reporting person has ceased to be the beneficial
	owner of more than five percent of the class of securities, check
	the following Instruction: Dissolution of a group requires a response
	to this item

Item 6. Ownership of More than Five Percent on Behalf of Another Person     
		
		N/A

	If any other person is known to have the right to receive or the
	power to direct the receipt of dividends from, or the proceeds from
	the sale of, such securities, a statement to that effect should be
	included in response to this item and, if such interest relates to
	more than five percent of the class, such person should be identified.
	A listing of the shareholders of an investment company registered under
	the Investment Company Act of 1940 or the beneficiaries of employee
	benefit plan, pension fund or endowment fund is not required

Item 7. Identification and Classification of the Subsidiary Which Acquired the
	Security Being Reported on By the Parent Holding Company    

		N/A

	If a parent holding company has filed this schedule, pursuant to
	Rule 13d-l(b)(ii)(G), so indicate under Item 3(g) and attach an 
	exhibit stating the identity and the Item 3 Classification of the 
	relevant subsidiary. If a parent holding company has filed this 
	schedule pursuant to Rule 13d-l(c), attach an exhibit stating the 
	identification of the relevant subsidiary.

Item 8. Identification and Classification of Members of the Group               
	
		N/A 
		
	If a group has filed this schedule pursuant to Rule 13d-l(b)(ii)(H), 
	so indicate under Item 3(h) and attach an exhibit stating the 
	identity and Item 3 classification of each member of the group. 
	If a group has filed this schedule pursuant to Rule 1 3d- 1 (c), 
	attach an exhibit stating the identity of each member of the group.

Item 9. Notice of Dissolution of Group           

		N/A 

	Notice of dissolution of a group may be furnished as an exhibit
	stating the date of the dissolution and that all further filings
	with respect to transactions in the security reported on will be
	filed, if required, by members of the group, in their individual
	capacity. See Item 5

Item 10. Certificatio

The following certification shall be included if the statement is filed
	pursuant to Rule 13d-l(b)

	By signing below I certify that, to the best of my knowledge and
	belief, the securities referred to above were acquired in the
	ordinary course of  business and were not acquired for the purpose
	of and do not have the effect of changing or influencing the control
	of the issuer of such securities and were not acquired in connection
	with or as a participant in any transaction having such purposes or
	effect

SIGNATURE

	After reasonable inquiry and to the best of my knowledge and belief,
AND I certify that the information set forth in this statement is true,
	complete and correct

								
			Date

			Signate
			Name/Title
		
	Page 5 of 8 page



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