This amendment is being filed to include an exhibit 16 and to add a
financial data schedule.
To PL Brands, Inc.
I have read the statements made under Item 8 of the 1995 10-KSB and do
not disagree with those statements.
Armando Ibarra, CPA
October 9, 1996
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE
STATEMENTS FOR THE YEAR ENDED APRIL 30, 1996 AND AS OF
APRIL 30, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000930817
<NAME> PL BRANDS, INC.
<MULTIPLIER> 1
<CURRENCY> US dollars
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> Apr-30-1996
<PERIOD-START> May-01-1995
<PERIOD-END> Apr-30-1996
<EXCHANGE-RATE> 1
<CASH> 4,047
<SECURITIES> 0
<RECEIVABLES> 386,811
<ALLOWANCES> 13,800
<INVENTORY> 143,907
<CURRENT-ASSETS> 543,194
<PP&E> 803,823
<DEPRECIATION> 547,827
<TOTAL-ASSETS> 799,190
<CURRENT-LIABILITIES> 1,059,131
<BONDS> 0
0
0
<COMMON> 4,120
<OTHER-SE> (1,037,790)
<TOTAL-LIABILITY-AND-EQUITY> 799,190
<SALES> 2,218,219
<TOTAL-REVENUES> 2,218,219
<CGS> 2,051,254
<TOTAL-COSTS> 681,309
<OTHER-EXPENSES> 6,424
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (687,894)
<INCOME-TAX> (112,115)
<INCOME-CONTINUING> (800,009)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (800,009)
<EPS-PRIMARY> (.543)
<EPS-DILUTED> (.543)
</TABLE>