STEWART ENTERPRISES INC
POS AM, 1996-10-11
REAL ESTATE
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As  filed  with the Securities and Exchange Commission on October 11, 1996.
                                                  Registration No. 33-63264

=============================================================================


               SECURITIES AND EXCHANGE  COMMISSION
                      Washington, D.C. 20549

                  Post-Effective Amendment No. 1 to
                                FORM S-3
        REGISTRATION  STATEMENT UNDER THE SECURITIES ACT OF 1933

                     Stewart  Enterprises,  Inc.
         (Exact  name  of registrant as specified in its  charter)

  Louisiana               110 Veterans Memorial Boulevard      72-0693290
(State or other            Metairie, Louisiana 70005       (I.R.S. Employer
jurisdiction of incorporation     (504) 837-5880        Identification Number)
 or  organization)       (Address, including zip code,  
                             and telephone number,
                       including  area code, of registrant's 
                         principal  executive offices)

  Joseph P. Henican, III                               Copy to:
Chief Executive Officer and                       Dionne M. Rousseau
Vice Chairman of the Board                Jones, Walker, Waechter, Poitevent,
 Stewart Enterprises, Inc.                       Carrere & Denegre, L.L.P.
    P. O. Box 19925                                   51st Floor
New Orleans, Louisiana  70179                    201 St. Charles Avenue
     (504) 837-5880                       New Orleans, Louisiana  70170-5100
(Name, address, including zip code, 
 and telephone number, including 
 area code, of agent for service)

                      ___________________________________

     APPROXIMATE DATE OF COMMENCEMENT OF PROPOSED SALE TO THE PUBLIC:
                              Not Applicable

                      ___________________________________


      If  the  only  securities being registered on this Form are
being  offered pursuant  to  dividend  or  interest  reinvestment
plans, please check the following box.  [  ]

      If  any of the securities being registered on this Form are
to be offered  on  a delayed or continuous basis pursuant to Rule
415 under the Securities  Act  of  1933,  other  than  securities
offered only in connection with dividend or interest reinvestment
plans, check the following box.  [  ]

      If this Form is filed to register additional securities for
an  offering  pursuant  to Rule 462(b) under the Securities  Act,
please  check the following  box  and  list  the  Securities  Act
registration   statement   number   of   the   earlier  effective
registration statement for the same offering.  [  ]

      If this Form is a post-effective amendment  filed  pursuant
to Rule 462(c) under the Securities Act, check the following  box
and  list the Securities Act registration statement number of the
earlier  effective  registration statement for the same offering.
[  ]

      If delivery of  the  prospectus  is  expected  to  be  made
pursuant to Rule 434, please check the following box.  [  ]



The registrant hereby requests that this Post-Effective Amendment
No. 1 become effective as soon as practicable pursuant to Section
8(c) of the Securities Act of 1933.

=============================================================================

                    STEWART ENTERPRISES, INC.

                  Explanation of Deregistration


      On  May 25, 1993, Stewart Enterprises, Inc. ("Stewart"),  a
Louisiana corporation,  pursuant  to  the  Registration Agreement
discussed  below, filed Registration Statement  No.  33-63264  on
Form  S-3 (the  "Registration  Statement")  to  register  149,153
shares  of  Class  A  Common  Stock,  no par value per share (the
"Class A Common Shares"), of Stewart.   The Class A Common Shares
were owned by the selling shareholder listed  on  Page  4  of the
Prospectus (the "Selling Shareholder").

      Since  the  effective  date  of the Registration Statement,
Stewart has effected two three-for-two  stock  splits in the form
of 50% stock dividends, on December 1, 1993 and  June  21,  1996.
Therefore,  the  number  of  Class  A  Common Shares to which the
Registration  Statement  relates was increased  from  149,153  to
335,593 shares.

      On May 6, 1993, Stewart and the Selling Shareholder entered
into an agreement (the "Registration  Agreement") whereby Stewart
agreed  to  maintain  the  effectiveness  of   the   Registration
Statement  until  May  6, 1996.  In addition, in its Registration
Statement, Stewart undertook to remove from registration by means
of a post-effective amendment  any  of  the Class A Common Shares
which remained unsold at the termination of the offering.

      Since the effective date of the Registration Statement, the
Selling Shareholder has sold some but not  all  of  the  Class  A
Common  Shares.   Therefore,  in accordance with the Registration
Agreement  and  the undertaking in  the  Registration  Statement,
Stewart hereby deregisters  193,500  of its Class A Common Shares
owned  by the Selling Shareholder, which  remain  unsold  at  the
termination of the offering.


<PAGE>
                           SIGNATURES

      Pursuant to the requirements of the Securities Act of 1933,
the Registrant  certifies  that  it  has  reasonable  grounds  to
believe  that it meets all of the requirements for filing on Form
S-3 and has  duly  caused  this Post-Effective Amendment No. 1 to
the Registration Statement to  be  signed  on  its  behalf by the
undersigned,  thereunto  duly  authorized,  in  the  City of  New
Orleans, State of Louisiana, on October 8, 1996.

                             Stewart Enterprises, Inc.

                             By:   /s/ JOSEPH P. HENICAN, III
                                  _______________________________
                                       Joseph P. Henican, III
                                     Chief Executive Officer and
                                      Vice Chairman of the Board

                      POWER OF ATTORNEY

      KNOW  ALL  MEN  BY  THESE  PRESENTS, that each person whose
signature  appears  immediately below  constitutes  and  appoints
Frank B. Stewart, Jr.,  Joseph  P.  Henican, III, William E. Rowe
and Ronald H. Patron, or any one of them,  his  true  and  lawful
attorney-in-fact and agent, with full power of substitution,  for
him  and in his name, place and stead, in any and all capacities,
to  sign   any   and  all  amendments  (including  post-effective
amendments) to this  Registration Statement, and to file the same
with all exhibits thereto,  and  other  documents  in  connection
therewith, with the Securities and Exchange Commission,  granting
unto said attorney-in-fact and agent full power and authority  to
do  and  perform  each  and  every  act  and  thing requisite and
necessary to be done, as fully to all intents and  purposes as he
might or could do in person, hereby ratifying and confirming  all
that  said  attorney-in-fact  and  agent  or  his  substitute  or
substitutes may lawfully do or cause to be done by virtue hereof.

      Pursuant to the requirements of the Securities Act of 1933,
as   amended,   this   Post-Effective  Amendment  No.  1  to  the
Registration Statement has  been  signed by the following persons
in the capacities and on the dates indicated.

     Signature                        Title                  Date

/s/ FRANK B. STEWART, JR.    Chairman of the Board        October 8, 1996
Frank B. Stewart, Jr.

/s/ JOSEPH P. HENICAN, III  Chief Executive Officer       October 8, 1996
Joseph P. Henican, III       and Vice Chairman of 
                             the Board (Principal 
                             Executive Officer)

/s/ WILLIAM E. ROWE         President, Chief Operating    October 8, 1996
William E. Rowe               Officer and a Director

/s/ RONALD H. PATRON        Chief Financial Officer,      October 8, 1996
Ronald H. Patron            President-Corporate Division,
                            Executive Vice President and 
                            a Director
                            (Principal Financial Officer)

/s/ KENNETH C. BUDDE        Senior Vice President-Finance, October 8, 1996
Kenneth C. Budde              Secretary and Treasurer
                           (Principal Accounting Officer)

/s/ DARWIN C. FENNER          Director                     October 8, 1996
Darwin C. Fenner

/s/ MICHAEL O. READ           Director                     October 8, 1996
Michael O. Read

/s/ JAMES W. McFARLAND        Director                     October 8, 1996
James W. McFarland

/s/ JOHN P. LABORDE           Director                     October 8, 1996
John P. Laborde



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