DAWCIN INTERNATIONAL CORP
8-K/A, 1997-07-24
BUSINESS SERVICES, NEC
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                           AMENDMENT NO. 2 TO 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): June 9, 1997
                                                           ------------

                           DAWCIN INTERNATIONAL CORP.
              ----------------------------------------------------
              Exact Name of Registrant as Specified in Its Charter

                                    NEW YORK
                 ----------------------------------------------
                 (State or other Jurisdiction of Incorporation)

        0-18270                                          11-2857523
- ------------------------                      ---------------------------------
(Commission File Number)                      (IRS Employer Identification No.)

100 Garden City Plaza, Garden City, New York                   11530
- -------------------------------------------------------------------------------
(Address of Principal Executive Offices)                     (Zip Code)

                                 (516) 739-8800
- -------------------------------------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)

                           Command Credit Corporation
- -------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)


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ITEM 7. Financial Statements and Exhibits

         1.  Letter from Gulian & Company pursuant to paragraph (a)(3) of 
Item 304 of Regulation 8-K.

                                       -1-


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                                   SIGNATURES

         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 hereto duly authorized.

                                          DAWCIN INTERNATIONAL CORP.
                                          --------------------------
                                          (Registrant)


Date: July 23, 1997


                                          By: /s/ Edward M. Carfero
                                              ----------------------
                                              Edward M. Carfero
                                              President



<PAGE>

Gulian & Company                              62 West 47th Street, Suite 912
Certified Public Accountant                   New York, New York  10036
                                              Tel: 212 730 5798
                                              FAX: 212 730 6878


July 11, 1997

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Re:   Dawcin International Corp.
      Commission File No. 0-18270
      Form 8-K dated June 11, 1997

Dear Sir or Madam:

We have been furnished with a copy of the above-referenced Current Report and
asked to respond pursuant to Regulation S-K, item 304 (a)(3). We do not believe
that item 304 (a)(3) is applicable nor do we believe that the text of Item 4 of
the Form 8-K, insofar as it relates to Gulian & Company, is accurate.

Gulian & Company never performed services for Dawcin International Corp.
("Dawcin"), was never retained by Dawcin, never prepared any audit reports for
Dawcin, and never authorized Dawcin to make any representation to the contrary.

Very truly yours,

/s/ Yervant Gulian
Yervant Gulian
Gulian & Company

cc:  Jeffrey Marcus, Esq.



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