Menley & James, Inc.
100 Tournament Drive
Horsham, PA 19044
October 1, 1996
Securities and Exchange Commission
450 5th Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Ladies and Gentlemen:
Pursuant to regulations of the Securities and Exchange Commission,
submitted herewith on behalf of Menley & James, Inc. (the "Company") is
Amendment number 1 to the Company's Quarterly Report on Form 10-Q for
the fiscal quarter ended June 30, 1996. This Amendment includes Exhibit
number 27 - Financial Data Schedule, which is submitted electronically
for information only and not filed.
This information is being submitted by direct transmission to the
Commission's EDGAR System.
Sincerely,
William W. Yeager
Chief Financial Officer
SIGNATURE
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.
MENLEY & JAMES, INC.
William W. Yeager
William W. Yeager
Chief Financial Officer
(and duly authorized
officer of the registrant)
Date: October 1, 1996
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Condensed Consolidated Balance Sheet at June 30, 1996 (unaudited) and the
Condensed Consolidated Statement of Operations for the Six Months Ended
June 30, 1996 (unaudited) and is qualified in its entirety by reference
to such financial statements.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-END> JUN-30-1996
<CASH> 1,464
<SECURITIES> 0
<RECEIVABLES> 3,035
<ALLOWANCES> 642
<INVENTORY> 3,879
<CURRENT-ASSETS> 8,833
<PP&E> 1,438
<DEPRECIATION> 0
<TOTAL-ASSETS> 23,617
<CURRENT-LIABILITIES> 2,214
<BONDS> 404
0
0
<COMMON> 61
<OTHER-SE> 20,938
<TOTAL-LIABILITY-AND-EQUITY> 23,617
<SALES> 6,720
<TOTAL-REVENUES> 6,720
<CGS> 3,491
<TOTAL-COSTS> 3,491
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 47
<INCOME-PRETAX> 206
<INCOME-TAX> 412
<INCOME-CONTINUING> (206)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (206)
<EPS-PRIMARY> (.03)
<EPS-DILUTED> (.03)
</TABLE>
