BEV TYME INC, DEL AM, 1996-07-30

BEV TYME INC
DEL AM, 1996-07-30
GROCERIES & RELATED PRODUCTS

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                          BERNSTEIN & WASSERMAN, LLP
                               ATTORNEYS AT LAW
                               950 THIRD AVENUE
                            NEW YORK, NY 10022-2705
                                     ----
                           TELEPHONE (212) 826-0730
                           TELECOPIER (212) 371-4730

                                                          July 29, 1996

Via EDGAR

Mr. Richard Wulff
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

                      Re: Bev-Tyme, Inc. (the "Company")

Dear Mr. Wulff:

     Please be advised that the delaying amendment language was inadvertently
omitted from page 2 of the above-referenced statement.  Therefore,
please be advised that the following language is hereby added to the bottom of
page 2 of the registration statement.

          "The Registrant hereby amends this Registration Statement
          on such date or dates as may be necessary to delay its
          effective date until the Registrant shall file a further
          amendment which specifically states that this Registration
          Statement shall thereafter become effective in accordance
          with Section 8(a) of the Securities Act of 1933 or until
          the Registration Statement shall become effective on such 
          date as the Commission, acting pursuant to said Section 8(a),
          may determine."

     Thank you for your cooperation in this matter.


                                        Very truly yours,

                                        /s/ Alan N. Forman

                                        Alan N. Forman

ANF/lb