GENERAL PARCEL SERVICE INC
8-K, 1995-10-24
TRUCKING & COURIER SERVICES (NO AIR)
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U.S. 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  October 17, 1995



GENERAL PARCEL SERVICE, INC.
(Exact Name of Small Business Issuer in Its Charter)


State of Florida
(State or Other Jurisdiction of Incorporation)  
                                   					

33-30123-A			          	       59-2576629

(Commission File Number)       (I.R.S. Employer Identification No.)

											              

8923 Western Way, Suite 22     Jacksonville, FL    32256   
(Address of Principal Executive Offices)         (Zip Code)

(904) 363-0089    
(Registrant's Telephone Number)



Item # 4:	Changes in Registrant's Certified Accountant

On October 17, 1995, Coopers & Lybrand L.L.P. resigned as
auditors for the Registrant.  The auditor's reports for the last
two fiscal years did not contain adverse opinions or disclaimers
of opinion, nor were they modified as to uncertainty, audit
scope, or accounting principles.  The decision to change
accountants has not been passed upon by the Board of Directors. 
There were no disagreements with Coopers and Lybrand L.L.P. on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.



SIGNATURES

Pursuant to the requirements of the Security Exchange Act of
1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.


GENERAL PARCEL SERVICE, INC.
By: E. Hoke Smith, Jr., President 

Date: October 17, 1995
                          








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