STEWART ENTERPRISES INC
S-3/A, 1997-05-28
PERSONAL SERVICES
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As  filed with the Securities and Exchange Commission on May 28, 1997.
                                             Registration No. 333-648




               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             (504) 837-5880              Identification Number)
incorporation or   (Address, including zip code, and 
organization)      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


      Stewart  Enterprises,   Inc.   ("Stewart"),  a  Louisiana
corporation, filed Registration Statement  No.  333-648 on Form
S-3 on January 26, 1996, Amendment No. 1 thereto  on  March  7,
1996   and   Amendment   No.   2  thereto  on  March  21,  1996
(collectively, the "Registration  Statement")  to  register the
resale of 56,167 shares of Class A Common Stock, no  par  value
per  share  (the "Class A Common Shares"), of Stewart that were
issued to the  selling  shareholder  listed  on  Page  4 of the
Prospectus (the "Selling Shareholder") on September 14, 1994.

      Since  the  effective date of the Registration Statement,
Stewart has effected a three-for-two stock split in the form of
a 50% stock dividend  on  June 21, 1996.  Therefore, the number
of Class A Common Shares to  which  the  Registration Statement
relates was increased from 56,167 to 84,250 shares.

      Due   to   the  recent  amendments  to  Rule   144,   the
Registration Statement  is  no  longer  necessary to enable the
Selling Shareholder to sell his shares.   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 none  of  the  Class  A Common
Shares.   Therefore,  Stewart hereby deregisters 84,250 of  its
Class A Common Shares owned  by  the Selling Shareholder, which
remain unsold at the termination of the offering.






                            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 May 27, 1997.

                            Stewart  Enterprises, Inc.

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


      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
     ----------                  ----------                     ------------
        *                     Chairman of the Board            May ___, 1997
- --------------------------
Frank B. Stewart, Jr.

/s/ JOSEPH P. HENICAN, III    Chief Executive Officer and      May 27, 1997
- ---------------------------   Vice Chairman of the Board
Joseph P. Henican, III       (Principal Executive Officer)
            
        *                     President, Chief Operating        May ___, 1997
- ---------------------------     Officer and a Director
William E. Rowe

        *                      Chief Financial Officer,         May ___, 1997
- ---------------------------  President-Corporate Division,
Ronald H. Patrom             Executive  Vice  President and 
                                    a Director
                              (Principal Financial Officer)
        
        *                   Senior Vice President-Finance,      May ___, 1997
- ---------------------------     Secretary and Treasurer
Kenneth C. Budde             (Principal Accounting Officer)

        *                            Director                   May ___, 1997
- ----------------------------
Darwin C. Fenner

        *                            Director                   May ___, 1997
- ----------------------------
Michael O. Read

        *                            Director                   May ___, 1997
- ----------------------------
James W. McFarland

        *                            Director                   May ___, 1997
- ----------------------------
John P. Laborde



*By: /s/JOSEPH P. HENICAN, III
     --------------------------
     Joseph P. Henican, III
     Agent and Attorney-in-Fact




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