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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 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
<DESCRIPTION>FORM 8-K/A
<TEXT>

<PAGE>   1
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                  -------------

                                   FORM 8-K/A

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the

                         Securities Exchange Act of 1934

                                  July 17, 1996
                Date of Report (Date of earliest event reported)

                                PENULTIMATE, INC.
             (Exact name of registrant as specified in its charter)

         Delaware                   0-23152                    33-0253408
     (State or other              (Commission                (IRS Employer
     jurisdiction of              File Number)            Identification No.)
      incorporation)

            500 Oakmead Parkway
            Sunnyvale, California                         94086
       (Address of principal executive offices)         (Zip Code)

        Registrant's telephone number, including area code (408) 524-4200

                                     Page 1
<PAGE>   2
ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

         A. Exhibits:

            Exhibit 16. Letter re change in certifying accountants.

SIGNATURE

     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 hereunto duly authorized.

                                  PENULTIMATE, INC.

Date:  August 5, 1996             By:/S/ David M. Licurse, Sr.

                                  -------------------------------
                                  David M. Licurse, Sr.
                                  Chief Financial Officer and
                                  Vice President of Operations

                                     Page 2
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<DESCRIPTION>LETTER RE CHANGE OF CERTIFYING ACCOUNTANTS
<TEXT>

<PAGE>   1

EXHIBIT 16


Corbin & Wertz (letterhead)
Park Place Tower
3333 Michelson Dr., Suite 550
Irvine, CA  92715


July 31, 1996



Mr. Robert Bayless
Chief Accountant
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Dear Sir:

We have read Item 4 included in the Form 8-K dated July 17, 1996 of PenUltimate,
Inc. filed with the Securities and Exchange Commission and are in agreement with
the statements contained therein.

Sincerely,

/S/  Corbin & Wertz

cc:  The Board of Directors
     PenUltimate, Inc.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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