U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Current Report Pursuant
to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported) 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.
Item # 7: Exhibits
Exhibit Letter from Coopers & Lybrand stating their agreement
with the disclosure in Item # 4.
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: /s/ E. Hoke Smith, Jr.
E. Hoke Smith, Jr., President
Date: November 2, 1995
EXHIBIT
Coopers & Lybrand LLP
Barnett Center
50 North Laura Street
Suite 3000
Jacksonville, Florida 32202
November 1, 1995
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D. C. 20549
Gentlemen:
We have read the statements made by General Parcel Services,
Inc. (copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K as part of the
Company's Form 8-K report dated October 17, 1995. We agree with
the statements concerning our Firm in such Form 8-K.
Very truly yours,
Sig. of Coopers & Lybrand LLP
Enclosure
