ELGIN CORP
8-K, 1998-04-14
BLANK CHECKS
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    FORM 8-K
                                 CURRENT REPORT


                         Pursuant to Section 13 or 15(d)
                     of the Securities Exchange Act of 1934


Date  of  Report  (Date  of  earliest  event  reported)  February  8,  1991
                                                         ------------------

                         Commission file number 33-28417
                                                --------

           DENTMART GROUP, INC. (Formerly known as Elgin Corporation)
           ----------------------------------------------------------
               (Exact name of Registrant as specified in charter)

       Colorado                                                       95-4585824
- ---------------                                                  ---------------
(State  or  other  jurisdic-                                       (IRS Employer
  tion  of  incorporation)                                   Identification No.)

192  Searidge  Court,  Shell  Beach,  California          93449
- ------------------------------------------------          -----
  (Address  of  principal  executive  offices)          (Zip  Code)

Registrant's  telephone  number,  including  area  code  (805)  773-5350
                                                         ---------------


Elgin  Corporation
- ------------------
(Former  name  or  former  address,  if  changed  since  last  report)

<PAGE>
ITEM  5.          OTHER  EVENTS
                  -------------

     On  March  31,  1998,  the  number of shareholders of the Company increased
above  300.  The  Company  has  determined  to resume filing reports pursuant to
Section  15(d)  of  the Securities Exchange Act of 1934. The Company had filed a
Certification and Notice of Suspension of Duty to File Reports dated January 31,
1991.

     On  February 8, 1991, the Company amended its charter to change its name to
DentMart Group, Inc. On February 15, 1991, to effectuate a change of domicile to
Colorado,  the Company merged with DentMart Group, Inc., a Colorado corporation.

ITEM  8.          CHANGE  IN  FISCAL  YEAR
                  ------------------------

     On  March  31,  1998,  the Company changed its fiscal year to March 31. The
Company  will  file  Form  10-K  for  the  fiscal  year  ended  March  31, 1998.


                                   SIGNATURES

<PAGE>



     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  hereunto  duly  authorized.


                               DENTMART  GROUP,  INC.
                               (Registrant)



Date:  April  13,  1998        By: /S/ Mark A. DiSalvo
                                   ----------------------------------------
                                   Mark  A.  DiSalvo,  President,  Chairman
                                   and  Chief  Executive  Officer





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