SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
SCHEDULE 13D
UNDER THE SECURITIES EXCHANGE ACT OF 1934
(Amendment No. 2)
USA DETERGENTS, INC.
(Name of Issuer)
Common Stock, $.01 par value per share
(Title of Class of Securities)
902938 10 9
(CUSIP Number)
Frederick J. Horowitz
c/o American Value Brands Inc.
333 Seventh Avenue
New York, New York 10001
(212) 244-7795
(Name, Address and Telephone Number of Person Authorized
to Receive Notices and Communications)
January 30, 1998
(Date of Event which Requires Filing of this Statement)
If the filing person has previously filed a statement on Schedule
13G to report the acquisition which is the subject of this Schedule
13D, and is filing this schedule because of Rule 13d-1(b)(3) or
(4), check the following box ____.
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SCHEDULE 13D
CUSIP No. 902938 10 9
1. NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
Frederick J. Horowitz
2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
3. SEC USE ONLY
4. SOURCE OF FUNDS
PF
5. CHECK IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT
TO
ITEMS 2(d) or 2(e)
6. CITIZENSHIP OR PLACE OF ORGANIZATION
USA
NUMBER 7. SOLE VOTING POWER
OF 765,413
SHARES 8. SHARED VOTING POWER
BENEFICIALLY -0-
OWNED BY 9. SOLE DISPOSITIVE POWER
EACH 765,413
REPORTING 10. SHARED DISPOSITIVE POWER
PERSON WITH -0-
11. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
PERSON
765,413
12. CHECK IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN
SHARES
13. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
5.5%
14. TYPE OF REPORTING PERSON
IN
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This Amendment No. 2 filed by Frederick J. Horowitz (the "Reporting
Person") amends a report on Schedule 13D filed May 16, 1996 and is
being filed to reflect the transfer by a trust of which the
Reporting Person was a trustee and remainderman (and thus deemed to
be a beneficial owner of such shares) of 281,287 shares of Common
Stock back to the settlor of such trust.
Item 1. SECURITY AND ISSUER
No change.
Item 2. IDENTITY AND BACKGROUND
No change.
Item 3. SOURCE AND AMOUNT OF FUNDS.
No change.
Item 4. PURPOSE OF TRANSACTION
This statement is filed to reflect a material decrease in the
percentage of outstanding Common Stock beneficially owned by the
Reporting Person. On January 30, 1998, a trust (the "Trust") of
which the Reporting Person was a trustee and remainderman (and thus
deemed to be a beneficial owner of shares held by the Trust)
transferred 281,287 shares of Common Stock back to the
settlor of such Trust.
Item 5. INTEREST IN SECURITIES OF THE ISSUER.
(a) Mr. Horowitz beneficially owns an aggregate of 765,413
shares of Common Stock representing approximately 5.5% of the
outstanding shares of Common Stock.
(b) For information with respect to the power to vote or
direct the vote and the power to dispose or to direct the
disposition of the Common Stock beneficially owned by the Reporting
Person, see Rows 7-10 of the cover page.
(c) No transactions in the Common Stock were effected by the
Reporting Person during the past 60 days except:
(i) On January 30, 1998 the Trust transferred 281,287 shares
of Common Stock back to the settlor of such Trust. No
consideration was paid with respect to such transfers.
(ii) On January 30, 1998, a trust of which the Reporting
Person was the settlor and the Reporting Person's wife was a
trustee transferred back to the Reporting Person 353,725 shares of
Common Stock previously transferred by Reporting Person to such
trust. Reporting Person was at all times deemed to be the
beneficial owner of these shares. No consideration was paid with
respect to such transfer.
(d) Not applicable.
Item 6. CONTRACTS, ARRANGEMENTS, UNDERSTANDINGS OR RELATIONSHIPS
WITH RESPECT TO SECURITIES OF THE ISSUER.
None.
Item 7. EXHIBITS.
None.
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SIGNATURE
After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement
is true, complete and correct.
/s/ Frederick J. Horowitz
Frederick J. Horowitz
Date: February 10, 1998
