CORONADO INDUSTRIES INC
8-K, 1997-02-03
BLANK CHECKS
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                                 UNITED STATES
                      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: January 31, 1997



                           CORONADO INDUSTRIES INC.
            (Exact name of Registrant as specified in its charter)


            New York            333042-NY            223161629
        (state or other     (Commission Fine     (I.R.S. Employer
         jurisdiction of        Number)        Identification Number)
         incorporation)

                       16929 EAST ENTERPRISE DRIVE, #202
                           FOUNTAIN HILLS, AZ 85268
              (Address of Principal Executive Offices) (Zip Code)

                                (602) 837-6810
             (Registrant's telephone number, including area code)

                  LOGICAL COMPUTER SERVICES OF NEW YORK, LTD.
               4264 STRAUSSER STREET, NW, NORTH CANTON, OH 44720
            (Former name or address, if changed since last report)

                                  MANUAL COPY


<PAGE>
ITEM  1.          CHANGE  IN  CONTROL  OF  REGISTRANT

No  change.

ITEM  2.          ACQUISITION  OR  DISPOSITION  OF  ASSETS

No  change.

ITEM  3.          OTHER  EVENTS.

On  January  17,  1997, Hobe & Lucas Certified Public Accuntants, specifically
"Jerome  J.  Lucas" resigned as the company's independent auditors. The reason
for  this  resignation  was  the  fact  that  their  offices  are  located  in
Independence,  Ohio  versus the Company in Fountain Hills, Arizona. Therefore,
the  distance  between  the respective offices made it difficult to conduct an
audit  with  the  necessary  communication.

The  Company  is currently interviewing a number of different accounting firms
and  as  a  result  will  appoint  a  new  auditor.

ITEM  4.          RESIGNATIONS  OF  REGISTRANT'S  DUTIES

No  Change.

ITEM  5.          FINANCIAL  STATEMENTS  AND  EXHIBITS

a.  10KSB  covering  the  period  ending  December  31,  1995  (filed)
b.  Pro  Forma  business  plan  and  targeted  financial  projections  (filed)
c.  Exhibits
    2.1     Hobe  &  Lucas  resignation  letter.

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  hereunto  duly  authorized.


                                                    CORONADO  INDUSTRIES  INC.

                                                    /s/  Gary  Smith
                                                    ----------------
Dated:  January  31,  1997                          BY:  Gary  Smith

<PAGE>



                                                                  Exhibit 2.1

[Hobe  &  Lucas  CERTIFIED  PUBLIC  ACCOUNTANTS  LOGO]

                                                       Crown Centre, Suite 430
                                                            5005 Rockside Road
                                                      Independence, Ohio 44131
                                                                (216) 524-8900
                                                                  FAX 524-8777

                                   January  17,  1997

Mr.  Richard  Smith,  President
Coronado  Industries,  Inc.
16929  East  Enterprise  Drive  -  #202
Fountain  Hills,  Arizona  85268


Dear  Mr.  Smith:

     I received your fax of January 16th regarding the financial data schedule
requested  by  the  Securities  and Exchange Commission. We will respond after
reviewing  the  request.

     After  discussion  with  my  partners,  our firm has made the decision to
resign  as outside auditors for Coronado Industries, Inc. The distance between
our  respective  offices  makes  it  difficult  to  conduct  an audit with the
necessary  communication.

     I  will  submit  a  final  bill  for  services for the preparation of the
November  unaudited pro forma statements you requested. No audit services have
been  performed  to  date.

     Enclosed  is  a detail of possible firms in Arizona who may be able to be
of  assistance to you. Those with the SECPS designation are all qualified. I'm
certain  that  Bob  has some contacts for you. After you have made a decision,
have  the  firm  contact  me  regarding  questions.

     I  wish  you  much  success  in  your  venture.

                         Very  truly  yours,

                         /s/  Jerome  J.  Lucas
                         ----------------------
                         Jerome  J.  Lucas


JJL/dc
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