Securities and Exchange Commission
Washington D.C. 20549
Form 8-K/A
(AMENDMENT NO. 2)
Current Report
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date Of Report (Date of the earliest event reported)
October 12, 1995
____________________
The Stephan Co.
Florida 1-4436 59-0676812
(State or other (Commission File (I.R.S.Employer
jurisdiction of Number) Identification
incorporation) Number)
1850 W. McNab Road
Fort Lauderdale, Florida 33309
(Address of principal executive offices) (Zip Code)
(305) 971-0600
(Registrant's telephone number, including area code)
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION
AND EXHIBITS.
(a) Financial Statements of Business Required.
None
(b) Pro Forma Financial Information.
None
(c) Exhibits.
16.3 Letter from former independent accountant concurring
with Registrant's Form 8-K/A as filed with the Securities
and Exchange Commission on November 1, 1995.
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, thereunto duly authorized,
in the State of Florida on November 3, 1995.
The Stephan Co.
By:
David Spiegel
Chief Financial Officer
Kaufman, Rossin & Co.
Certified Public Accountants
2699 South Bayshore Drive
Miami, Florida 33133
November 1,1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: The Stephan Co.
File Ref. No. 1-4436
We were previously the principal accountant for The Stephan
Co. and, under the date of March 30, 1995, we reported on
the consolidated financial statements of The Stephan Co. and
subsidiaries as of and for the years ended December 31, 1994
and 1993. On October 11, 1995, we resigned. We have read
The Stephan Co.'s statements included under Item 4(b),(c)
and (d) of its Form 8-K/A delivered November 1, 1995 and we
agree with such statements.
Very truly yours,
KAUFMAN, ROSSIN & COMPANY
cc: David Spiegal
(via fax at 305-971-0636)
