UNIFY CORP
8-K/A, 1996-09-20
PREPACKAGED SOFTWARE
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                          SECURITIES AND EXCHANGE COMMISSION

                                Washington, D.C. 20549


                                      FORM 8-K/A

                                    CURRENT REPORT


                          Pursuant to Section 13 or 15(d) of
                         the Securities Exchange Act of 1934


Date of Report (Date of earliest event reported):  August  30, 1996.
                                                   ----------------


                                  UNIFY CORPORATION
               --------------------------------------------------------
                (Exact name of registrant as specified in its charter)



              Delaware                  001-11807          94-2710559
    -----------------------------------------------------------------------
        (State or other juris-         (Commission         (IRS Employer
        diction of Incorporation)       File Number)       Identification No.)



             181 Metro Drive, 3rd Floor, San Jose, CA         95110
    -----------------------------------------------------------------------
             (Address of principal executive offices)       (Zip Code)



Registrant's telephone number, including area code:  (408) 467-4500
                                                   -----------------------


                                 Not Applicable
    -----------------------------------------------------------------------
         (Former name or former address, if changed since last report)


                                          1

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Item 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

    On September 6, 1996, the Company filed a Current Report on Form 8-K (the 
"8-K") reporting on a change in the Company's independent accountants. By 
letter dated September 18, 1996, KPMG Peat Marwick LLP confirmed its 
agreement with the statements made by the Company in the 8-K, except that 
KPMG had no comment with respect to the action of the Company's Audit 
Committee and the communications between the Company and Deloitte & Touche 
LLP.

Item 7.  FINANCIAL STATEMENTS AND EXHIBITS

    Exhibit 16.  Letter from KPMG Peat Marwick dated September 18, 1996.


                                      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.

Dated:  September 20, 1996              UNIFY CORPORATION



                                       By             /s/
                                           ------------------------------------
                                            Susan Salvesen, Vice President and
                                                 Chief Financial Officer


                                          2

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                                                             Exhibit 16

                      [LETTERHEAD]



September 18, 1996


Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Unify Corporation and, under the 
date of May 17, 1996, we reported on the consolidated financial statements of 
Unify Corporation and subsidiaries as of and for the years ended April 30, 
1995 and 1996. On September 3, 1996, our appointment as principal accountants 
was terminated. We have read Unify Corporation's statements included under 
Item 4 of its Form 8-K dated September 6, 1996, and we agree with such 
statements except that we are not in a position to agree or disagree with 
Unify Corporation's statement that the "...Audit Committee approved a change 
in the Company's independent accountants...", nor are we in a position to 
agree or disagree with Unify Corporation's statement that the "...Company did 
not consult with Deloitte & Touche during the fiscal years ended April 30, 
1995 and April 30, 1996, and the period from May 1, 1996 through August 29, 
1996, on any matter which was the subject of any disagreement or any 
reportable event or on the application of accounting principles to a 
specified transaction, either completed or proposed."

Very truly yours,



KPMG Peat Marwick LLP



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