SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D. C. 20549
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FORM 8-K/A
SECOND AMENDMENT 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) JANUARY 27, 1995
SMITH ENVIRONMENTAL TECHNOLOGIES CORPORATION
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(Formerly Canonie Environmental Services Corp.)
(exact name of registrar as specified in its charter)
DELAWARE Number 0-14992 38-2294876
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(State or other Commission File (IRS Employer
jurisdiction incorporation identification No.)
or organization)
13455 Noel Road, Suite 1500, Dallas, Texas 75240
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(Address of principal executive offices)
Registrant's telephone number, including area code: (214) 770-1800
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The undersigned hereby amends Item 7(a), of its Report on Form 8-
K/A, filed March 28, 1995, for the purpose of correcting page 20,
footnote number (9), EVENT SUBSEQUENT TO DATE OF AUDITORS'
REPORT, to reflect that the footnote is UNAUDITED. The registrant
reported the purchase of certain assets and contracts of Resna
Industries, Inc. on form 8-K filed January 27, 1995 and Form 8K/A
above.
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this amendment to be signed
on its behalf by the undersigned, thereunto duly authorized.
SMITH ENVIRONMENTAL TECHNOLOGIES CORPORATION
(Registrant)
By: /S/ William T. Campbell
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William T. Campbell, Vice President-Finance
Date: April 6, 1995
ITEM 7 (A)
RESNA INDUSTRIES, INC.
CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 1993
FOOTNOTE NO. (9) EVENT SUBSEQUENT TO DATE OF AUDITORS' REPORT
(UNAUDITED)
On January 13, 1995, substantially all of the Company's assets
and contracts were sold to Smith Environmental Technologies
Corporation. The purchase price consisted of a cash payment of
$1,141,000, issuance of a promissory note to the Company's prime
lender in the amount of $359,000, and the assumption of certain
liabilities of the Company in the amount of $3,245,000. The
Company ceased its operations as of the date of the sale and
changed its name to Abbott Group, Inc. The Company is no longer
a going concern.