OP TECH ENVIRONMENTAL SERVICES INC
10-Q/A, 1996-11-13
HAZARDOUS WASTE MANAGEMENT
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                      SECURITIES AND EXCHANGE COMMISSION
                           Washington, DC 20549
 

                               FORM 10-Q/A


[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (D) OF THE SECURITIES 
    EXCHANGE ACT OF 1934

For the quarterly period ending     March 31, 1996    

                                               OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (D) OF THE SECURITIES
    EXCHANGE ACT OF 1934

For the transition period from             to            


Commission file No.  0-19761



                    OP-TECH Environmental Services, Inc.
          (Exact name of registrant as specified in its charter)



     Delaware                                    91-1528142            
 (State or other jurisdiction of              (I.R.S. Employer
  incorporation or organization)             Identification No.)



                 6392 Deere Road, Syracuse, NY 13206             
           (Address of principal executive office)  (Zip Code)


                           (315) 463-1643                   
            Registrant's telephone number, including area code)




          Indicate by check mark whether the registrant (1) has filed  
all reports required to be filed by Section 13 or 15 (d) of the Securities 
Exchange Act of  1934 during the preceding 12 months (or for such shorter  
period that the registrant was required to file such reports), 
and (2) has been subject to such filing requirements for the past 90 days.  

                         Yes   X   or No      
                                                               

             APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes 
of Common Stock as of the latest practicable date.   4,850,058 
                                                                              


             THE SCHEDULE CONTAINS SUMMARY FINANCIAL
INFORMATION EXTRACTED FROM THE BALANCE SHEET AND STATEMENT
OF OPERATIONS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
[ARTICLE] 5
[MULTIPLIER] 1
<TABLE>
<S>              <C>
[PERIOD-TYPE]   3-MOS    
[FISCAL-YEAR-END]                    DEC-31-1996
[PERIOD-END]                         MAR-31-1996
[CASH]                                    14,223
[SECURITIES]                                   0
[RECEIVABLES]                            881,278
[ALLOWANCES]                                   0
[INVENTORY]                                    0
[CURRENT-ASSETS]                       1,149,129
[PP&E]                                 5,220,929     
[DEPRECIATION]                         1,544,946
[TOTAL-ASSETS]                         5,029,561
[CURRENT-LIABILITIES]                  2,500,013
[BONDS]                                        0
[PREFERRED-MANDATORY]                          0
[PREFERRED]                                    0
[COMMON]                                  48,500
<OTHER SE>                               485,013
<TOTAL LIABILITY-AND-EQUITY>           5,029,561
[SALES]                                  908,678
<TOTAL REVENUES>                         908,678
[CGS]                                    519,326
[TOTAL-COSTS]                            519,326
[OTHER-EXPENSES]                         677,927
[LOSS-PROVISION]                               0
<INTEREST EXPENSE>                        88,429
[INCOME-PRETAX]                         <377,004>
[INCOME-TAX]                                 367  
[INCOME-CONTINUING]                     <377,371>
[DISCONTINUED]                                 0                        
[EXTRAORDINARY]                                0
[CHANGES]                                      0
[NET-INCOME]                            <377,371>
[EPS-PRIMARY]                                  0
[EPS-DILUTED]                               <.08>
</TABLE>
        

                                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 thereunto duly authorized.

                 OP-TECH Environmental Services, Inc.
                         (Registrant)



          /s/ John R. Loveland                                            
          John R. Loveland, Chief Executive Officer

Date:     August 28, 1996  


          /s/ Joseph M. McNulty                                           
          Joseph M. McNulty, Treasurer                         
Date:     August 28, 1996  



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