WINSTON RESOURCES INC
15-12G, 1999-11-02
HELP SUPPLY SERVICES
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                     FORM 15

CERTIFICATION  AND NOTICE OF TERMINATION OF REGISTRATION  UNDER SECTION 12(g) OF
THE SECURITIES  EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE REPORTS UNDER
SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number                      1-9629

                             Winston Resources, Inc.
             (Exact name of registrant as specified in its charter)

                   535 Fifth Avenue, New York, New York 10017
                                 (212) 557-5000

(Address,  including zip code,  and telephone  number,  including  area code, or
registrant's principal executive offices)

                     Common Stock, Par Value $.01 Per Share
            (Title of each class of securities covered by this Form)

                                      None

(Titles of all other  classes  of  securities  for which a duty to file  reports
under section 13(a) or 15(d) remains)

Please place an X in the box(es) to designate the appropriate rule  provision(s)
relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(1)(i)          [X]         Rule 12h-3(b)(1)(i)                 [X]
Rule 12g-4(a)(1)(ii)         [ ]         Rule 12h-3(b)(1)(ii)                [ ]
Rule 12g-4(a)(2)(i)          [ ]         Rule 12h-3(b)(2)(i)                 [ ]
Rule 12g-4(a)(2)(ii)         [ ]         Rule 12h-3(b)(2)(ii)                [ ]
                                         Rule 15d-6                          [ ]


     Approximate  number of holders of record as of the  certification or notice
date: 70

     Pursuant to the requirements of the Securities Exchange Act of 1934 Winston
Resources,  Inc. has caused this certification/notice to be signed on its behalf
by the undersigned duly authorized person.

DATE:     November 2, 1999                     BY:      Winston Resources, Inc.

                                               BY:      /s/ Seymour Kugler
                                                        ----------------------
                                                        Seymour Kugler
                                                        President

Instruction: This form is required by Rule 12g-4, 12h-3 and 15d-6 of the General
Rules and Regulations under the Securities  Exchange Act of 1934. The registrant
shall file with the  Commission  three  copies of Form 15, one of which shall be
manually signed. It may be signed by an officer of the registrant, by counsel or
by any other duly  authorized  person.  The name and title of the person signing
the form shall be typed or printed under the signature.



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