OEA INC /DE/
SC 13G, 1999-12-20
MOTOR VEHICLE PARTS & ACCESSORIES
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

SCHEDULE 13G
Under the Securities Exchange Act of 1934

Amendment No.:  *

Name of Issuer:  OEA, Inc.

Title of Class of Securities:  Common Stock

CUSIP Number:  670836106

         (Date of Event Which Requires Filing of this Statment)

                           December 9, 1999

Check the appropriate box to designate the rule pursuant to which
this Schedule is filed:

/  / Rule 13d-1(b)
/X / Rule 13d-1(c)
/  / Rule 13d-1(d)

*The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to
the subject class of securities, and for any subsequent amendment
containing information which would alter the disclosures provided
in a prior cover page.

The information required in the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section 18
of the Securities Exchange Act of 1934 ("Act") or otherwise
subject to the liabilities of that section of the Act but shall
be subject to all other provisions of the Act (however, see the
Notes).



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Cusip No.:

1.  Name of Reporting Person
    S.S. or I.R.S. Identification No. of Above Person

         Oscar L. Tang

2.  Check the Appropriate Box if a Member of a Group

         a.
         b. X

3.  SEC Use Only

4.  Citizenship or Place of Organization
         United States

Number of Shares Beneficially Owned by Each Reporting Person
With:

5.  Sole Voting Power:
         423,000

6.  Shared Voting Power:
         1,155,600

7.  Sole Dispositive Power:
         423,000

8.  Shared Dispositive Power:
         1,155,600

9.  Aggregate Amount Beneficially Owned by Each Reporting Person
         1,578,600

10. Check Box if the Aggregate Amount in Row (9) Excludes Certain
    Shares

11. Percent of Class Represented by Amount in Row (9)
         7.65%

12. Type of Reporting Person
         IN










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Item 1(a) Name of Issuer:  OEA, Inc.

      (b)Address of Issuer's Principal Executive Offices:
         P.O. Box 100488
         Denver, Colorado 80250

Item 2(a) - (c).  Name, Principal Business Address, and
Citizenship of Person:

         Oscar L. Tang
         c/o Seward & Kissel LLP
         One Battery Park Plaza
         New York, New York 10004

    (d)  Title of Class of Securities:  Common Stock

    (e)  CUSIP Number:  670826106

Item 3.  If this statement is filed pursuant to Rule 13d-1(b)(1)
         or 13d-2(b) or (c) check whether the person filing is:

    (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,

    (g)  /  / Parent Holding Company, in accordance with Rule
              13d-1(b)(ii)(G),

    (h)  /  / Savings association as defined in Section 3(b) of
              the Federal Deposit Insurance Act,

    (i)  /  / Church plan excluded from the definition of an
              investment company under Section 3(c)(14) of the
              Investment Company Act,

    (j)  /  / Group, in accordance with Rule 13-d-1(b)(1)(ii)(H).


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If this statement is filed pursuant to Rule 13d-1(c), check this
box. / X /


Item 4.  Ownership.
         (a)  Amount Beneficially Owned:   1,578,600 shares

         (b) Percent of Class:   7.65%

         (c) 1,155,600 shares with shared power to vote or to
         direct the vote; 423,000 shares with sole power to vote
         or to direct the vote; 1,155,600 shares with shared
         power to dispose or to direct the disposition of;
         423,000 shares with the sole power to dispose or direct
         the disposition of.

Item 5.  Ownership of Five Percent or Less of a Class.
         N/A

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

Item 7.  Identification and Classification of the Subsidiary
         Which Acquired the Security Being Reported by the Parent
         Holding Company.
         N/A

Item 8.  Identification and Classification of Members of the
         Group.
         N/A

Item 9.  Notice of Dissolution of the Group.
         N/A



















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Item 10.

    Certification for Rule 13d-1(c): By signing below I certify
    that, to the best of my knowledge and belief, the securities
    referred to above were not acquired and are not held for the
    purpose of or with the effect of changing or influencing the
    control of the issuer of the securities and were not acquired
    and are not held in connection with or as a participant in
    any transaction having that purpose or effect.

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

Oscar L. Tang

/s/Oscar L. Tang
Oscar L. Tang

    December 20, 1999

































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02060003.AA0



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