_________________________________________________________________
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
(Amendment No. 1)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): May 8, 1995
POLYPHASE CORPORATION
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(Exact name of registrant as specified in its charter)
Nevada 1-9083 23-2708876
(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification
incorporation) No.)
16885 Dallas Parkway, Dallas, Texas 75248
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:(214) 732-0010
(Not Applicable)
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(Former name or former address, if changed since last report)
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Item 7. Financial Statements and Exhibits
(a) Financial Statements of business acquired.
Not applicable.
(b) Pro forma financial information.
Not applicable.
(c) Exhibits.
16 Statement from Price Waterhouse LLP regarding change in
certifying accountant
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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.
POLYPHASE CORPORATION
Date: May 18, 1995 By:
William E. Shatley
Senior Vice President
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INDEX TO EXHIBITS
Exhibit
No. Exhibit
16 Statement from Price Waterhouse LLP regarding
change in certifying accountant
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Price Waterhouse LLP
2001 Ross Avenue, Suite 1800
Dallas, Texas 75201-2997
(214) 754-7900
May 15, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
Polyphase Corporation
We have read Item 4 of Polyphase Corporation's Form 8-K dated May
8, 1995 and are in agreement with the statements contained
therein.
Yours very truly,
/s/ Price Waterhouse LLP
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