PERSONNEL MANAGEMENT INC
8-K/A, 1997-11-07
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                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C. 20549
    
                              FORM 8-K/A
    
                          Amendment No. 1 to
                            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 24, 1997
    
                      PERSONNEL MANAGEMENT, INC.
        (Exact Name of Registrant as Specified in its Charter)
    
                               INDIANA
            (State or Other Jurisdiction of Incorporation)
    
                     0-23144             35-1671569 (I.R.S. Employer
               (Commission File No.)          Identification No.)
    
          1499 Windhorst Way, Suite 100, Greenwood, Indiana
               (Address of Principal Executive Offices)
    
                                46143
                              (Zip Code)
    
                            (317) 888-4400
         (Registrant's Telephone Number, Including Area Code)
       <PAGE>
  <PAGE>2
    
    ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
    
    This Amendment No. 1 is being filed solely for the purpose
    of filing the attached exhibit as required by Reg. S-K Item
    304(a)(3).
    
    
    ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
    
         (c) Exhibits.
    
         16   Price Waterhouse LLP letter dated November 3, 1997
    
      <PAGE>
  <PAGE>3
    SIGNATURES
    
    Pursuant to the requirements of the Securities Exchange Act
    of 1934, the Registrant has duly caused this amended report
    to be signed on its behalf by the undersigned, hereunto duly
    authorized.
    
    Date:    November 6, 1997.
    
    PERSONNEL MANAGEMENT, INC.
    
    By:     /s/ Robert R. Millard
                ----------------------------------------------------
            Robert R. Millard, Vice President of Finance and
            Administration (Principal Financial Officer and
            Authorized Signatory)
      
    1853


                [PRICE WATERHOUSE LLP LETTERHEAD]


November 3, 1997


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

Ladies and Gentlemen:

                    Personnel Management, Inc.

We have read Item 4 of Personnel Management, Inc.'s Form 8-K
dated October 24, 1997 and are in agreement with the statements
contained therein except for the following:

          We make no comment as to statements regarding Personnel
          Management, Inc.'s action to correct the material
          weaknesses, contained in the last two sentences of the
          fourth paragraph of Item 4.
          
          We make no comment as to statements contained in
          paragraph six of Item 4.
     
Yours very truly,

/s/ Price Waterhouse LLP

1861


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