TRAVEL PORTS OF AMERICA INC
10-Q/A, 1995-10-20
AUTO DEALERS & GASOLINE STATIONS
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                        UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C. 20549
                              
                          FORM 10-Q

[ X ] Quarterly Report Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934

For the period ended July 31, 1995




Commission File Number 33-7870-NY
                              
                              
                              
                Travel Ports of America, Inc.

     New York                                16-1128554
                              
  3495 Winton Place, Building C, Rochester, New York 14623
                              
                        716-272-1810




     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.
                                           [ X ] Yes [  ] No





     Class                   Outstanding at July 31, 1995
Common Stock, Par Value
 $.01 Per Share                    5,209,924


                         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 thereunto duly
authorized.


                              TRAVEL PORTS OF AMERICA, INC.




Date: October 20, 1995             s/ John M. Holahan
                              John M. Holahan, President




Date: October 20, 1995             s/ William Burslem III
                              William Burslem III
                              Vice President

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

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<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   QTR-1
<FISCAL-YEAR-END>                          APR-30-1996
<PERIOD-END>                               JUL-31-1995
<CASH>                                       5,170,190
<SECURITIES>                                         0
<RECEIVABLES>                                3,978,866
<ALLOWANCES>                                   210,565
<INVENTORY>                                  5,186,531
<CURRENT-ASSETS>                            15,682,371
<PP&E>                                      46,249,284
<DEPRECIATION>                              18,414,843
<TOTAL-ASSETS>                              50,042,057
<CURRENT-LIABILITIES>                       11,970,792
<BONDS>                                     26,688,722
<COMMON>                                        52,099
                                0
                                          0
<OTHER-SE>                                  12,917,750
<TOTAL-LIABILITY-AND-EQUITY>                50,042,057
<SALES>                                     38,126,668
<TOTAL-REVENUES>                            38,126,668
<CGS>                                       28,396,630
<TOTAL-COSTS>                               28,396,630
<OTHER-EXPENSES>                             8,649,071
<LOSS-PROVISION>                                17,309
<INTEREST-EXPENSE>                             677,199
<INCOME-PRETAX>                              1,080,967
<INCOME-TAX>                                   460,700
<INCOME-CONTINUING>                            620,267
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   620,267
<EPS-PRIMARY>                                      .12
<EPS-DILUTED>                                      .10
        

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