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) February 17, 1997
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)
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Item # 4: Changes in Registrant's Certified Accountant
On February 17, 1997, General Parcel Service, Inc. dismissed
Grenadier, Collins, Mencke & Howard, LLP and engaged Price
Waterhouse L.L.P. as its Certified Accountant. The change in
Certified Accountants resulted from the Registrant's announced
plans to form an Atlanta based holding company and seek to
acquire other trucking companies. 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 been passed upon by the Board
of Directors. During the most recent two fiscal years and
subsequent interim period through the date of dismissal, there
were no disagreements with Grenadier, Collins, Mencke & Howard,
LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure.
Item # 7: Exhibits
Exhibit Letter from Grenadier, Collins, Mencke & Howard, LLP
stating their agreement with the disclosure in Item # 4.
SIGNATURE
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/ Wayne N. Nellums
---------------------------
Wayne N. Nellums, Vice President,
Chief Financial Officer and Secretary
Date: March 21, 1997
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<PAGE>
EXHIBIT
Grenadier, Collins, Mencke & Howard, LLP
CERTIFIED PUBLIC ACCOUNTANTS
Quadrant II at Southpoint
4656 Salisbury Road, Suite 300
Jacksonville, Florida 32256
March 21, 1997
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D. C. 20549
Gentlemen:
We have read the statements made by General Parcel Service, Inc.
(copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K/A as part of the
Company's Form 8-K/A report dated February 17, 1996. We agree
with the statements concerning our Firm in such Form 8-K/A.
Very truly yours,
Sig. of Grenadier Collins Mencke & Howard LLP
GRENADIER, COLLINS, MENCKE & HOWARD, LLP
