Pak Mail Centers of America, Inc.
3033 S. Parker Rd., Suite 1200
Aurora, CO 80014
May 6, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Pak Mail Centers of America, Inc. File #0-18686
Ammendment #1 to the Annual Report on Form 10-KSB
Gentlemen:
Pursuant to your letter of April 25, 1997, we are transmitting
herewith an ammendment to Form 10-KSB dated November 30, 1996.
The original filing excluded Exhibit 27, Financial Data Schedule.
Very truly yours,
/s/ Raymond S. Goshorn
Raymond S. Goshorn
Pak Mail Centers of America, Inc.
<TABLE> <S> <C>
<ARTICLE> 5
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> Nov-30-1996
<PERIOD-END> Nov-30-1996
<CASH> 72,179
<SECURITIES> 0
<RECEIVABLES> 380,452
<ALLOWANCES> 115,572
<INVENTORY> 33,769
<CURRENT-ASSETS> 489,568
<PP&E> 390,409
<DEPRECIATION> 354,717
<TOTAL-ASSETS> 1,363,171
<CURRENT-LIABILITIES> 460,367
<BONDS> 0
<COMMON> 2,990
0
2,216,668
<OTHER-SE> (1,809,721)
<TOTAL-LIABILITY-AND-EQUITY> 1,363,171
<SALES> 673,870
<TOTAL-REVENUES> 3,472,593
<CGS> 605,195
<TOTAL-COSTS> 1,571,465
<OTHER-EXPENSES> 1,844,198
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 4,973
<INCOME-PRETAX> 51,957
<INCOME-TAX> 0
<INCOME-CONTINUING> 51,957
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 51,957
<EPS-PRIMARY> 0
<EPS-DILUTED> 0
</TABLE>
