SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15 (d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): February 23, 1999
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GREG MANNING AUCTIONS, INC.
(Exact name of registrant as specified in its charter)
New York 001-11988 22-2365834
(State or other jurisdiction of (Commission file number) (I.R.S. employer
incorporation or organization) identification no.)
775 Passaic Avenue,
West Caldwell, New Jersey 07006
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (973) 882-0004
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Item 7. Financial Statements, Pro Forma Financial Information
and Exhibits.
(c) Exhibits
23.1 Consent of Independent Accountants
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
Greg Manning Auctions, Inc. has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized.
Date: February 25, 1999 GREG MANNING AUCTIONS, INC.
By:/s/ James A.Smith
Name: James A. Smith
Title: Chief Financial Officer
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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference to the Registration
Statement on Form S-3 (No. 333-1040), as amended and the Prospectus contained
therein of our report dated September 23, 1998, appearing on Page 17 of Greg
Manning Auctions, Inc.'s Annual Report on Form 10-KSBfor the years ended June
30, 1998 and June 30, 1997.
AMPER, POLITZINER & MATTIA P.A.
Edison, New Jersey
February 24, 1999
