SPECIALIZED HEALTH PRODUCTS INTERNATIONAL INC
10-Q/A, 1996-05-30
PLASTICS PRODUCTS, NEC
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                           FORM 10-Q/A
                      (Amendment Number 1)
                                
               SECURITIES AND EXCHANGE COMMISSION
                                
                     Washington, D.C.  20549
                     ______________________
                                
      Quarterly Report Pursuant Section 13 or 15(d) of the
                 Securities Exchange Act of 1934
                                
          For Quarterly Period Ended September 30, 1995
                                
                 Commission File Number 0-26694

         SPECIALIZED HEALTH PRODUCTS INTERNATIONAL, INC.
     (Exact name of registrant as specified in its charter)
                                
                                
           Delaware                         93-0945003
(State or other jurisdiction of    (IRS Employer Identification
incorporation or organization)                 No.)
                                
                                
          655 East Medical Drive, Bountiful, Utah 84010
            (Address of principal executive offices)
                           (Zip Code)
                                
                         (801) 298-3360
      (Registrant's telephone number, including area code)
                                
  Indicate by check mark whether the registrant (1) has filed all
reports  required  to be filed by Section  13  or  15(d)  of  the
Securities  Exchange Act of 1934 during the preceding  12  months
(or  for such shorter period that the registrant was required  to
file  such  reports),  and (2) has been subject  to  such  filing
requirements for the past 90 days.

                           Yes     ___ No
                                
   Indicate   the  number of shares outstanding of  each  of  the
issuer's  classes  of common stock, as of the latest  practicable
date.

             Class                Outstanding as of November 14,
                                               1995
 Common Stock, $.02 par value               8,566,653




Item 6.  Exhibits and Reports on Form 8-K.

     (a)
                        INDEX TO EXHIBITS
                                
 EXHIBIT                  DESCRIPTION OF EXHIBIT
   NO.                               
                                     
   16           Letter re change in certifying accountant.


                              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.
  
                                 SPECIALIZED HEALTH PRODUCTS
                                 INTERNATIONAL, INC.:
                                 
                                 
                                 
Date: December 1, 1995           By       /s/ David A. Robinson
                                 _
                                   David A. Robinson
                                   President, Chief Executive
                                   Officer, Director
                                 
                                 
                                 
                                 
Date: December 1, 1995           By       /s/ J. Clark Robinson
                                 _
                                   J. Clark Robinson
                                   Chief Financial Officer,
                                   Director
                                 
  

                           EXHIBIT 16
                   Nielsen, Grimmett & Company
                  Certified Public Accountants
                                
175 East 400 South                               
Suite 600                            Member American Institute of
Salt Lake City, Utah  84111          Certified Public Accountants
Telephone (801) 364-4600                     SEC Practice Section
Fax (801) 364-2466
                                



                        November 22, 1995
                                
                                
Securities and Exchange Commission
Washington, D.C.  20549

Gentlemen:

     We were previously the principal accountants for Specialized
Health Products International, Inc. ("SHPI"), formerly Russco,
Inc.  On November 10, 1995, we were dismissed as the principal
accountants of SHPI.  We have read SHPI's statements included
under Item 5 of its Form 10-Q for the quarterly period ended
September 30, 1995, and we agree with such statements.

                              Very truly yours,

                              /s/ Nielsen, Grimmett & Company

                              Nielsen, Grimmett & Company



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