SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 2 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): March 7, 1997
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P-COM, Inc.
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(Exact name of registrant as specified in charter)
Delaware 0-25356 77-0289371
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
3175 S. Winchester Boulevard, Campbell, California 95008
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (408) 866-3666
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Not Applicable
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(Former Name or Former Address, if Changed Since Last Report.)
AMENDMENT NO. 2
The undersigned Registrant hereby amends the following
items, financial statements, exhibits or other portions of
its Current Report on Form 8-K, originally filed with the
Securities Exchange Commission on March 21, 1997 and amended
on March 20, 1997, as set forth in the pages attached
hereto:
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
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The following exhibit is filed as a part of this report.
(c) Exhibits
23.1 Consent of Independent Auditors (Ernst & Young LLP)
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.
P-COM, Inc.
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(Registrant)
Dated: June 26, 1997 By: /s/ Michael J. Sophie
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Name: Michael J. Sophie
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Title: Vice President, Finance and
Administration and Chief
Financial Officer
EXHIBIT INDEX
EXHIBIT NUMBER
23.1 Consent of Independent Auditors (Ernst & Young LLP)
EXHIBIT 23.1
CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS
We consent to the incorporation by reference in Registration
Statements on Form S-8 (No. 33-89908 and 333-07773) pertaining to
the 1995 Stock Option/Stock Issuance Plan and Employee Stock
Purchase Plan of P-COM, Inc., of our report dated April 14, 1997
with respect to the financial statements of Columbia Spectrum
Management, L.P. as of and for the years ended December 31, 1996
and 1995, included in the March 21, 1997 Current Report on Form 8-K
of P-COM, Inc., as amended.
/s/ Ernst & Young LLP
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Vienna, VA
June 24, 1997
