U. S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES
Filed pursuant to Section 16(a) of the Securities Exchange Act of
1934, Section 17(a) of the Public Utility Holding Company Act of
1935 or Section 20(f) of the Investment Company Act of 1940
FORM 3
1. Name and Address of Reporting Person:
V. M. Wheeler III
210 Hector Avenue
Metairie, LA 70005
2. Date of Event Requiring Statement (Month/Day/Year):
October 1, 1998
3. IRS or Social Security Number of Reporting Person
(Voluntary):
###-##-####
4. Issuer Name and Ticker or Trading Symbol: Cucos Inc. - CUCO
5. Relationship of Reporting Person to Issuer (Check all
applicable):
__X_ Director
_____ 10% owner
_____ Officer (give title below)
_____ Other (specify below)
6. If Amendment, Date of Original (Month/Day/Year):
N/A
Table I - Non-Derivative Securities Beneficially Owned.
1. Title of Security (Instr. 4):
None
2. Amount of Securities Beneficially Owned (Instr. 4):
None
3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5):
N/A
4. Nature of Indirect Beneficial Ownership (Instr. 5):
N/A
Table II - Derivative Securities Beneficially Owned(e.g., puts,
calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4): None
2. Date Exercisable and Expiration Date: N/A
3. Title and Amount of Securities Underlying Derivative
Security (Instr. 4): N/A
4. Conversion or Exercise Price of Derivative Security: N/A
5. Ownership Form of Derivative Security: Direct (D) or
Indirect (I) (Instr. 5): N/A
6. Nature of Indirect Beneficial Ownership (Instr. 5): N/A
Explanation of Responses:
/s/ V. M. Wheeler III
(Signature of Reporting Person)
Date: October 9, 1998
