-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WTFXd/9OyO8S7VIEFbWZWaikppt8RaQoV9IGzw/+SjDetW0qSZPMp4JNfe7qvhaM
 lLvAFl5VTP+BhuZA5t1Now==

<SEC-DOCUMENT>0000891618-96-001551.txt : 19960807
<SEC-HEADER>0000891618-96-001551.hdr.sgml : 19960807
ACCESSION NUMBER:		0000891618-96-001551
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19960805
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19960806
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENULTIMATE INC
		CENTRAL INDEX KEY:			0000893855
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				330253408
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-23152
		FILM NUMBER:		96604459

	BUSINESS ADDRESS:	
		STREET 1:		19000 MACARTHUR BLVD 620
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92715
		BUSINESS PHONE:		7144766360

	MAIL ADDRESS:	
		STREET 1:		19000 MACARTHUR BLVD
		STREET 2:		STE 620
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92715
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>000089161896001551-001-seq1-8-k-a.txt
<DESCRIPTION>FORM 8-K/A
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>000089161896001551-002-seq2-ex-16.txt
<DESCRIPTION>LETTER RE CHANGE OF CERTIFYING ACCOUNTANTS
</DOCUMENT>
</SUBMISSION>