MAYORS JEWELERS INC/DE
SC 13D/A, 2000-08-18
JEWELRY STORES
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

Schedule 13D

Amendment No. 4

Under the Security Exchange Act of 1934


JAN BELL MARKETING, INC.
(Name of Issuer)

COMMON STOCK
(Title of class of securities)

45076 10 9
(CUSIP number)

Lior Ben-Shmuel
101 S. State Road 7, Suite 201
Hollywood, FL 33023
(Name, address and telephone number of person
authorized to receive notices and communications)

December 5, 1996
(Date of event which requires filing of this statement)























1. Name of Reporting Persons. I.R.S. Identification No. of above
   person.



                    Eliahu Ben-Shmuel



2. Check the appropriate Box if a Member of a Group


                    N\A

3. SEC Use Only


4. Source of Funds

                    PF

5. Check if Disclosure of Legal Proceedings Is Required Pursuant
to Items 2(d) or 2(e)

                    Not Applicable    [     ]

6. Citizenship or Place of Organization

                    Israel


               Sole Voting Power
Number of               7                     Eliahu Ben-Shmuel
Shares Beneficially           Shared Voting Power
Owned By                8                             0
Each Reporting                Sole Dispositive Power
Person With             9
							               1,909,800
                              Shared Dispositive Power
                        10                            0


11. Aggregate Amount Beneficially Owned by Each Reporting Person

                     1,909,800

12. Check Box if the Aggregate Amount in Row (11) Excludes
Certain Shares.

                       [   ]


13. Percent of Class Represented by Amount In Row (11)

                      7.38%

14. Type of Reporting Person (See Instructions)

                        IN







Item 1.             SECURITY AND ISSUER.

This statement of Beneficial Ownership on Schedule 13D is filed
by Eliahu Ben-Shmuel with the Securities and Exchange Commission
relating to the Common Stock, par value $.0001 per share (the Common Stock), of
Jan Bell Marketing, Inc., a Delaware corporation (Jan Bell). The address of the
principle executive office of Jan Bell is 14051 Northwest 14th Street, Sunrise,
Florida 33323.



Item 2.             IDENTITY AND BACKGROUND.

This statement is filed on behalf of Eliahu Ben-Shmuel (the
Filling Personl).  Mr. Ben-Shmuel's principle occupation is
functioning as an executive of various entities hereinafter
mentioned.  His principle office is located at 101 S. State
Road 7, Suite 201 Hollywood, Florida 33023. Mr. Ben-Shmuel is a
citizen of Israel.

The Filing Person is the General Partner of E.B. Family
Partnership, Ltd., a Colorado limited partnership, formed on
March 26, 1993.  The Filing Person is individually the general
partner and E.B. Family Trust is the limited partner.

The Filing Person is President and a director of the Hay
Foundation, Inc., a Florida not-for-profit corporation.

The Filing Person is the President of Chai Developers, Inc., a
Florida corporation, which is the general partner of Chai
Developers Limited Partnership.  The limited partnership was
formed on October 21, 1996.

The Filing Person has not, during the last five years, been
convicted in a criminal proceeding (excluding traffic
violations or similar misdemeanors.)

The Filing Person has not, during the last five years, been a
party to a civil proceeding of a judicial or administrative
body of competent jurisdiction and as a result of such
proceeding was or is subject to a judgment, decree or final
order enjoining future violations of, or prohibiting or
mandating activities subject to federal or state securities laws
or finding any violation with respect to such laws.

Item 3.    SOURCE AND AMOUNT OF FUNDS OR OTHER CONSIDERATION.

The transfer of 38,300 shares of Jan Bell Marketing on December
5, 1996 from Tropical Time, Inc. to E.B. Family
Partnership.









Item 4.             PURPOSE OF TRANSACTION.

The purpose of this transaction was due to the Dissolution of
Tropical Time, Inc., a Florida corporation, on December 5,
1996.  Prior to the dissolution of Tropical Time, Inc. owned
38,300 shares of Jan Bell Marketing.  The Filing Person
Eliahu Ben-Shmuel was the President and sole shareholder of
Tropical Time, Inc..



Item 5.             INTEREST IN SECURITIES OF ISSUER.
(a) The following chart indicates the number and percentage of
shares of Common Stock beneficially owned by Eliahu Ben-
Shmuel:


        Name                            Amount of Shares
E.B. Family Partnership                    1,350,000
Hay Foundation                              113,000
Izac, Lior and Shlomi Trust                 146,800
Chai Limited Partnership                    300,000
                    Total No. of Share     1,909,800


(b) With respect to the following companies, the filing Person
has the following voting and disposition powers:

<TABLE>				<C>					<C>
				Sole Power to Vote      Shared power to Vote

Name                or direct the Vote      or Direct the Vote

E.B. Family Partnership     1,350,000               0

Hay Foundation                113,000               0

Izac, Lior and Shlomi Trust   146,800               0
Chai Limited Partnership      300,000               0
                            1,909,800               0
</TABLE>

Item 6.  Contracts, Arrangements, Understandings or
         Relationships with Respect to Securities of the Issuer.

                    Not Applicable


Item 7.   MATIERIAL TO BE FILED AS EXHIBITS

                    Not Applicable



After reasonable 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.





August 9, 2000

By: /s/ Eliahu Ben-Shmuel
Eliahu Ben-Shmuel, Individually

E.B. Family Partners, LTD.

By: /s/ Eliahu Ben-Shmuel
Eliahu Ben-Shmuel, General Partner

Hay Foundation, Inc.

By: /s/ Eliahu Ben-Shmuel
Eliahu Ben-Shmuel, President

Chai Limited Partnership

By: /s/ Eliahu Ben-Shmuel
Eliahu Ben-Shmuel, President



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