HUFFMAN KOOS INC
SC 14D1/A, 1995-10-26
FURNITURE STORES
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                 SECURITIES AND EXCHANGE COMMISSION
                      WASHINGTON, D.C.  20549

                          SCHEDULE 14D-1

        Tender Offer Statement Pursuant to Section 14(d)(1)
              of the Securities Exchange Act of 1934

                         (Amendment No. 2)
                                and

                           SCHEDULE 13D


                  Under the Securities Exchange 
                            Act of 1934

                         (Amendment No. 2)
                         Huffman Koos Inc.
                     (Name of Subject Company)


                   HK Acquisition Company, Inc.
                   a wholly owned subsidiary of
              Breuner's Home Furnishings Corporation
                             (Bidders)


              Common Stock, par value $.01 per share
                  (Title of Class of Securities)


                             000443221
               (CUSIP Number of Class of Securities)


                        MICHAEL H. SOLOMON
              BREUNER'S HOME FURNISHINGS CORPORATION
                       7069 CONSOLIDATED WAY
                    SAN DIEGO, CALIFORNIA 92121
                          (619) 549-8030
           (Name, Address and Telephone Number of Person
   Authorized to Receive Notices and Communications on Behalf of
                             Bidders)

                            Copies to:
                      EDWARD R. MANDELL, ESQ.
                PARKER CHAPIN FLATTAU & KLIMPL, LLP
                    1211 AVENUE OF THE AMERICAS
                     NEW YORK, NEW YORK 10036
                          (212) 704-6000

<PAGE>

CUSIP No. 000443221


          This   Amendment   No.  2  amends  and  supplements  the
Statement  on  Schedule 14D-1 filed September 25, 1995 relating to
the  tender  offer  by  HK  Acquisition  Company, Inc., a Delaware
corporation  (the "Purchaser") and a  subsidiary of Breuner's Home
Furnishings Corporation, a Delaware corporation (the "Parent"), to
purchase  all  outstanding  shares of Common Stock, par value $.01
per  share  (the  "Shares"),  of  Huffman  Koos  Inc.,  a Delaware
corporation  at  $9.375 per Share, net to the seller in cash, upon
the  terms and subject to the conditions set forth in the Offer to
Purchase,  dated September 25, 1995 (the "Offer to Purchase"), and
in  the  related  Letter of Transmittal (which together constitute
the  "Offer").    Kidd,  Kamm  Equity  Partners,  L.P., a Delaware
limited    partnership   ("KKEP"),  is  the  beneficial  owner  of
approximately   90%  of  the  Common  Stock  of  the  Parent  and,
therefore,  may  be  deemed to control the Purchaser.  The general
partner  of  KKEP  is  Kidd,  Kamm  Investments,  L.P., a Delaware
limited  partnership  ("Investments").    The  general  partner of
Investments   is   Kidd,  Kamm  Investments,  Inc.,   a   Delaware
corporation ("Kidd, Kamm").  This Amendment No. 2 also constitutes
Amendment  No.  2 to the Statement on Schedule 13D filed September
28,  1995  by  the  Purchaser,  the Parent and Kidd, Kamm.  Unless
otherwise  indicated,  all  capitalized terms used but not defined
herein  shall  have  the meanings assigned to them in the Offer to
Purchase.

ITEM 10.  ADDITIONAL INFORMATION.

          Item  10  is  hereby  amended  and  supplemented  by the
following additional information:

          On October 26, 1995, the Purchaser announced that it had
extended the Offer to expire at 12:00 noon, New York City time, on
Friday,  October  27,  1995.  A copy of a press release announcing
the extension of the Offer is annexed hereto as Exhibit (a)(9) and
is incorporated herein by reference in its entirety.

ITEM 11.  MATERIAL TO BE FILED AS EXHIBITS.

          Item  11  is  hereby amended and supplemented to add the
following:

          (a)(9)    Form of Press Release, dated October 26, 1995.

<PAGE>

CUSIP No. 000443221


                            SIGNATURES

          After  due  inquiry  and to the best of my knowledge and
belief, I certify that the information set forth in this statement
is true, complete and correct.

Dated:  October 26, 1995          HK ACQUISITION COMPANY, INC.

                                  By: /s/ Michael H. Solomon
                                    Name: Michael H. Solomon
                                    Title: Chairman


                                  BREUNER'S HOME FURNISHINGS
                                  CORPORATION

                                  By: /s/ Michael H. Solomon
                                    Name: Michael H. Solomon
                                    Title:Chairman and Chief     
                                    Executive Officer

                                  KIDD, KAMM EQUITY PARTNERS, L.P.
                                  By:  Kidd, Kamm Investments, L.P.
                                         (its general partner)
                                  By:  Kidd, Kamm Investments, Inc.
                                         (its general partner)
                                  By: /s/ Kurt L. Kamm
                                      Name: Kurt L. Kamm
                                      Title: President

<PAGE>

CUSIP No. 000443221


                         INDEX TO EXHIBITS


 Exhibit                                               
 Number                  Description                 


 (a)(9)       Form of Press Release, dated October 26, 1995.

<PAGE>
                          GEORGESON
                        & COMPANY INC.


From:  HK Acquisition Company, Inc.          For Release:   IMMEDIATELY

                                   CONTACT:  Information Agent
                                             Georgeson & Company
                                             (800) 223-2064


HK ACQUISITION COMPANY, INC. EXTENDS TENDER OFFER

SAN DIEGO, California (October 26, 1995) -- HK Acquisition Company, Inc.
announced today that it had extended its previously announced tender offer
for all shares of common stock of Huffman Koos Inc. (NASDAQ/NMS:HUFK).  The
tender offer had been set to expire at 9:00 a.m. on Thursday October 26,
1995.  As a result of the extension, the tender offer and withdrawal rights
thereunder will now expire at 12:00 noon, New York City time, on Friday,
October 27, 1995.  HK Acquisition Company, Inc. is a corporation formed by
Breuner's Home Furnishings, Inc., approximately 90% of the Common Stock of
which is owned by Kidd, Kamm Equity Partners, L.P.

HK Acquisition Company, Inc. stated that the Huffman Koos tender offer was
being extended pending satisfaction of the Financing Condition to the
tender offer.

HK Acquisition Company, Inc. stated that it had been advised by First
Chicago Trust Company of New York, the depositary for the tender offer,
that as of 5:00 p.m. on October 25, 1995, an aggregate of 3,900,060 shares
of common stock of Huffman Koos Inc. had been tendered and not withdrawn
(approximately 99% of the outstanding stock of Huffman Koos Inc.).

                                   # # #<PAGE>


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