UNITED STATES  
  
               SECURITIES AND EXCHANGE COMMISSION  
  
                     Washington, D.C. 20549  
  
                            FORM 10-QSB/A  
  
  
Quarterly Report Pursuant to Section 13 or 15(d) of the   
Securities Exchange Act of 1934  
  
For the quarterly period ended       September 30, 1995  
  
Commission file Number     0-15435 
  
                   First Entertainment, Inc.                 
(Exact name of registrant as specified in its charter.)  
  
    Colorado                   	84-0974303    
(State or other jurisdiction of    (I.R.S. Employer  
incorporation or organization)     Identification No.)  
  
1380 Lawrence Street, Suite 1400			80204
(Address of principal executive offices      (Zip Code)  
  
Registrant's telephone number, including area code:  
(303) 592-1235
  
     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 [X]        NO [ ]  
  
     Indicate the number of shares outstanding of each of the 
issuer's classes of common stock, as of the latest practical 
date:  
  
     Common Stock, $1 Par Value - 10,362,570 shares as of  
September 30, 1995.  















  






  
                    FIRST ENTERTAINMENT, INC.
  
                           SIGNATURES  
  
  
     Pursuant to the requirement of the Securities Exchange Act of 
1934, the registrant has duly cause this report to be signed on its 
behalf by the undersigned thereunto duly authorized.  
  
  
  
  
                                   FIRST ENTERTAINMENT, INC.              
                                   Registrant  
January 18, 1996                   A.B. Goldberg              
Date                               A.B. Goldberg             
                                   Principal Executive Officer  

<TABLE> <S> <C>
                    
<ARTICLE> 5
<MULTIPLIER>   1,000
                          
<S>                          <C>
<PERIOD-TYPE>                9-MOS
<FISCAL-YEAR-END>                   Dec-31-1995
<PERIOD-START>                      Jan-01-1995
<PERIOD-END>                        SEP-30-1995
<CASH>                                      259                        
<SECURITIES>                                  0
<RECEIVABLES>                               617
<ALLOWANCES>                                  0
<INVENTORY>                                1738
<CURRENT-ASSETS>                           2720 
<PP&E>                                     3227
<DEPRECIATION>                             2598
<TOTAL-ASSETS>                             4591
<CURRENT-LIABILITIES>                      2865
<BONDS>                                       0
<COMMON>                                     83
                         0
                                   0
<OTHER-SE>                                 1626
<TOTAL-LIABILITY-AND-EQUITY>               4591
<SALES>                                    2414
<TOTAL-REVENUES>                           2414
<CGS>                                      1634
<TOTAL-COSTS>                              4037       
<OTHER-EXPENSES>                              0
<LOSS-PROVISION>                              0
<INTEREST-EXPENSE>                          105
<INCOME-PRETAX>                          (1675)
<INCOME-TAX>                                  0
<INCOME-CONTINUING>                      (1675)
<DISCONTINUED>                                0
<EXTRAORDINARY>                               0
<CHANGES>                                     0
<NET-INCOME>                             (1675)
<EPS-PRIMARY>                             (.17)
<EPS-DILUTED>                             (.17)
        

</TABLE>



© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission