<PAGE> 1
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
-----------------
AMENDMENT NO. 2
TO
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) October 1, 1996
------------------------------
INCO HOMES CORPORATION
- --------------------------------------------------------------------------------
(Exact name of registrant as specified in charter)
Delaware 0-21378 33-0534734
- --------------------------------------------------------------------------------
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
1282 West Arrow Highway, Upland, California 91786
- --------------------------------------------------------------------------------
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (909) 981-8989
-----------------------------
no change
- --------------------------------------------------------------------------------
(Former Name or Former Address, if Changed Since Last Report.)
1.
<PAGE> 2
ITEM 7. FINANCIAL STATEMENT AND EXHIBITS
(c) Exhibit Index
EXHIBIT NO. DESCRIPTION
----------- -----------
16 Letter from Ernst & Young LLP dated September 30, 1996
regarding registrant's Form 8-K dated September 17, 1996
that reported dismissal of Ernst & Young LLP as
Registrant's principal independent accountant.
2.
<PAGE> 3
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.
INCO HOMES CORPORATION
Date: October 2, 1996 By: /s/ Ira C. Norris
------------------------------------
Ira C. Norris
President and Chief Executive Officer
Date: October 2, 1996 By: /s/ Robert H. Daskal
------------------------------------
Robert H. Daskal
Executive Vice President and
Chief Financial Officer
3.
<PAGE> 1
EXHIBIT 16
Letterhead
Ernst & Young LLP 2049 Century Park East Los Angeles, CA 90067
September 30, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated September 17, 1996, of Inco Homes
Corporation and are in agreement with the statements contained in Item 304(a),
(i) as they relate to E&Y, (ii), (iv), (v) and the first sentence of (vi). We
have no basis to agree or disagree with other statements of the registrant
contained therein.
Sincerely,
/s/ Ernst & Young LLP
--------------------------------
ERNST & YOUNG LLP
4.