BIOMERICA INC
10QSB/A, 1999-04-23
DENTAL EQUIPMENT & SUPPLIES
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                                 FORM 10-QSB/A
                       SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549


                  QUARTERLY REPORT UNDER SECTION 13 OR 15 (D)
                     OF THE SECURITIES EXCHANGE ACT OF 1934


For Quarter Ended February 28, 1999                   Commission File No. 0-8765
                  -----------------                                       ------


                                BIOMERICA, INC.
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)



Delaware                                        95-2645573
- --------------------------------------------------------------------------------
(State or other jurisdiction of                 (I.R.S. Employer
incorporation or organization)                  Identification No.)


1533 Monrovia Avenue, Newport Beach, California       92663
- --------------------------------------------------------------------------------
(Address of principal executive offices)              (Zip Code)





Registrant's telephone number including area code:  (714) 645-2111
- --------------------------------------------------------------------------------


                                (Not applicable)
- --------------------------------------------------------------------------------
(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
                                   ------     ------


Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date:  4,000,845 shares of common
Stock as of April 14, 1999.

<PAGE>

                                BIOMERICA, INC.

                                     INDEX




ITEM 6.   Exhibits and Reports on Form 8-K

          (a)  Exhibits:

               Exhibit 16.1.  Letter on Change in Certifying Accountant from
Corbin and Wertz.

          (b)  Reports on Form 8-K:

               None.



Signatures


<PAGE>

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has fully caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

Date: April 22, 1999



                                          BIOMERICA, INC.


                                          By: /S/ Zackary S. Irani
                                              ------------------------
                                          Zackary S. Irani, President
                                           and Chief Executive Officer


<PAGE>
                                  EXHIBIT 16.1



April 15, 1999





Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington D.C.  20549


RE:  Quarterly Report on Form 10-Q for Biomerica, Inc.


We have read Item 5 included in the quarterly report on Form 10-Q for Biomerica,
Inc. (Commission File No. 0-8765) dated April 14, 1999, filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.



/S/  CORBIN & WERTZ
- -------------------
Corbin & Wertz




cc: Ms. Janet Moore








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