CEC PROPERTIES INC
8-K/A, 1997-05-23
LESSORS OF REAL PROPERTY, NEC
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549





                               FORM 8-K/Amendment





                                 CURRENT REPORT






Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


                                 March 27, 1997
- -------------------------------------------------------------------------------


                              CEC Properties, Inc.
- -------------------------------------------------------------------------------
             (exact name of registrant as specified in its charter)


                     Delaware                                13-1919940
- -------------------------------------------------------------------------------
         (State or other jurisdiction of                   (IRS Employer 
          Incorporation or Organization)               Identification Number


1500 W. Balboa Blvd. Suite 201 Newport Beach, CA               92663
- -------------------------------------------------------------------------------
    (Address of principal executive offices)                (Zip Code)


                                 (714) 673-2282
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              (Registrant's Telephone Number, including area code)
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                                   AMENDMENT




Item 7.  Exhibit

         23.1   Consent of Cacciamatta Accountancy Corporation.




                                   SIGNATURES


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


                                        CEC PROPERTIES, INC.


Dated:  May 12, 1997                    By: /s/ Paul Balalis
                                            -----------------------
                                            Paul Balalis, President    

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                [CACCIAMATTA ACCOUNTANCY CORPORATION LETTERHEAD]




April 30, 1997



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Re:   CEC Properties, Inc.

We were previously the principal accountants for CEC Properties, Inc. and,
under the date of February 8, 1996, we reported on the consolidated balance
sheets of CEC Properties, Inc. and Subsidiary as of and for the years ended
October 31, 1995 and 1994 and the related consolidated statements of income,
stockholders equity and cash flows for each of the three years in the period
ended October 31, 1995. On February 17, 1997, our appointment as principal
accountants was terminated.  We have read CEC Properties, Inc.'s statements
included under Item  5 of its Form 8-K dated March 27, 1997 and we agree to
paragraphs 2 through 3, but have no knowledge of paragraphs 4 and 5.

Very truly yours,



CACCIAMATTA ACCOUNTANCY CORPORATION




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