U.S. SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C. 20549


                          FORM 8-K


                  Current Report Pursuant 
               to Section 13 or 15(d) of the 
              Securities Exchange Act of 1934



Date of Report (Date of Earliest Event Reported)  February 17, 1997

                GENERAL PARCEL SERVICE, INC.
    (Exact Name of Small Business Issuer in Its Charter)


                      State of Florida
       (State or Other Jurisdiction of Incorporation)  


         		33-30123-A		 	       59-2576629
	(Commission File Number)  (I.R.S. Employer
                            Identification No.)

											              
8923 Western Way, Suite 22     Jacksonville, FL     32256   
(Address of Principal Executive Offices)         (Zip Code)

                      (904) 363-0089    
              (Registrant's Telephone Number)


Item # 4:	Changes in Registrant's Certified Accountant

On February 17, 1997, General Parcel Service, Inc. engaged Price
Waterhouse L.L.P. to succeed Grenadier, Collins, Mencke &
Howard, LLP as its Certified Accountant.  The change in
Certified Accountants resulted from the Registrant's announced
plans to form an Atlanta based holding company and seek to
acquire other trucking companies.  The auditor's reports for the
last two fiscal years did not contain adverse opinions or
disclaimers of opinion, nor were they modified as to
uncertainty, audit scope, or accounting principles.  The
decision to change accountants has been passed upon by the Board
of Directors.  There were no disagreements with Grenadier,
Collins, Mencke & Howard, LLP on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedure.

Item # 7:	Exhibits

Exhibit		Letter from Grenadier, Collins, Mencke & Howard, LLP
stating their agreement with the disclosure	in Item # 4.

SIGNATURES

Pursuant to the requirements of the Security Exchange Act of
1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.


GENERAL PARCEL SERVICE, INC.

By: /s/Wayne N. Nellums                                                      
   ---------------------------
    Wayne N. Nellums, Vice President, 
    Chief Financial Officer and Secretary 


Date: February 21, 1997    
     ------------------




EXHIBIT

            Grenadier, Collins, Mencke & Howard, LLP
                 CERTIFIED PUBLIC ACCOUNTANTS
                  Quadrant II at Southpoint
                4656 Salisbury Road, Suite 300
                 Jacksonville, Florida 32256


February 21, 1997


Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D. C. 20549

Gentlemen:

We have read the statements made by General Parcel Service, Inc.
(copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K as part of the
Company's Form 8-K report dated February 17, 1996.  We agree
with the statements concerning our Firm in such Form 8-K.

Very truly yours,

Sig. of Grenadier Collins Mencke & Howard LLP

GRENADIER, COLLINS, MENCKE & HOWARD, LLP