LOCH HARRIS INC
8-K, 1998-11-18
CRUDE PETROLEUM & NATURAL GAS
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

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

 Date of Report, November 19, 1998. Date of earliest event reported, January 15,
                                      1996

             (Exact name of registrant as specified in it's charter)

                                LOCH HARRIS, INC.

State  of  Incorporation            IRS  Employer  Identification Number
- ------------------------
Nevada                              87-0418799

Executive Plaza, 14205 Burnet Rd., Suite 640                 Austin, Texas 78728
- --------------------------------------------------------------------------------
(Address  of  principal  executive  offices)                            Zip Code

Registrant's  telephone  number,  including  area  code:   (512)328-7808;   Fax
(512)341-7714

                    INFORMATION TO BE INCLUDED IN THE REPORT
                    ----------------------------------------

Item  1.  Changes  in  Control  of  Registrant.

          None

Item  2.  Acquisition  or  Disposition  of  Assets.

August  28,  1997,  Issuer  reported  a change in acquisition status of a cattle
joint  venture  which  was  reported  in  issuer's June 30, 1997, second quarter
report  under  10-Q.  Shortly  after  said reporting, Loch filed suit in Tarrant
County,  Texas  and  the parties have been in litigation until November 17, 1998
when  disputes  were  jointly and mutually settled and the suit dismissed by all
parties.  The herd of cattle was divided equally by issuer and T. J. Peters, who
successfully  developed a gene pool of TULI cattle in the United States in 1991.
Issuer,  on  November  17,  1998, took possession of its herd of 37 head of TULI
cattle,  including 5 BULLS (3/4 TULI) which were immediately transported to Loch
ranching  facilities  in  South  Texas. Due to time period involved and possible
appreciation  of  assets, Loch has submitted all information to Issuer's Auditor
for  the purpose of re-evaluating the assets acquired for reporting purposes and
re-adjustments,  if  any,  to  amendment  to  the  third  quarter 10-Q and other
reporting  periods,  as  deemed  necessary  by  Auditor.

<PAGE>
Item  3.  Bankruptcy  or  Receivership.

          Not  applicable.

Item  4.  Changes  in  Registrant's  Certifying  Accountant.

          None.  Not  Applicable.

Item  5.  Other  Events.

          None.  Not  Applicable.

Item  6.  Resignations  of  Registrant's  Directors.

          None.  Not  Applicable.

Item  7.  Financial  Statements  and  Exhibits.

          None.  Not  Applicable.

Item  8.  Changes  in  Fiscal  Year.

          None.  Not  Applicable.

                                   SIGNATURES
                                   ----------

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

LOCH  HARRIS,  INC.     Registrant


/s/  Rodney  Boone                           /s/  Mark  Baker
- --------------------------------------       -----------------------------------
     Rodney  Boone, President 10/18/98            Mark Baker, Secretary 10/18/98

<PAGE>


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