PETROL INDUSTRIES INC
8-K/A, 1997-12-05
CRUDE PETROLEUM & NATURAL GAS
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                   U.S. SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C.  20549

                                 FORM 8-K/A

                     AMENDMENT TO APPLICATION OR REPORT
                 FILED PURSUANT TO SECTION 12, 13, OR 15(d)
                   OF THE SECURITIES EXCHANGE ACT OF 1934



                           Petrol Industries, Inc.
           ------------------------------------------------------
           (Exact Name of Registrant as Specified in its Charter)


                               AMENDMENT NO. 1

        The undersigned registrant hereby amends the following items,
           financial statements, exhibits or other portions of its

         CURRENT REPORT DATED AS OF NOVEMBER 12, 1997 on Form 8-K as
                   set forth in the pages atached hereto;

            (List all such items, financial statements, exhibits
                         or other portions amended)

     Item 4 is amended to add the response letter of KPMG Peat Marwick 
attached hereto.


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


                                                PETROL INDUSTRIES, INC.

                                                    s/Joseph M. Rodano
Dated:   December 5, 1997                    By:____________________________
                                                Joseph M. Rodano
                                                President







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                              December 4, 1997



Securities and Exchange Commission
Washington, DC  20549

Ladies and Gentlemen:

We were previously principal accountants for Petrol Industries, Inc. and, 
under the date of February 14, 1997, we reported on the consolidated 
financial statements of Petrol Industries, Inc. as of and for the years ended 
December 31, 1996 and 1995.  On November 12, 1997, our appointment as 
principal accountants was terminated.  We have read Petrol's statements 
included under Item 4 of its Form 8-K dated November 19, 1997, and we agree 
with such statements.

Very truly yours,


KPMG Peat Marwick LLP

















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