Happiness Express Inc – ‘8-K’ for 5/31/96 – EX-99.A

As of:  Thursday, 8/8/96   ·   For:  5/31/96   ·   Accession #:  950123-96-4147   ·   File #:  0-24422

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         4     12K 
 2: EX-99.A     Copy of Letter From Coopers and Lybrand                1      6K 

EX-99.A   —   Copy of Letter From Coopers and Lybrand

EX-99.A
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[COOPERS & LYBRAND LETTERHEAD]

                                                            May 31, 1996

Mr. Joseph Sutton                                                               
Chief Executive Officer                                                         
Happiness Express Inc.                                                          
One Harbor Park Drive                                                           
Pt. Washington, NY 11050                                                        

Dear Mr. Sutton:                                                                

In connection with the investigation into the financial irregularities recently 
discovered with respect to the financial statements and accounting records of   
Happiness Express Inc., certain information has come to our attention regarding 
the Company's financial statements as of and for the year ended March 31, 1996  
that indicates a revision of those statements is necessary.                     

Please notify persons who are known to be relying or who are likely to rely on  
the financial statements and the related auditors' report that they should not  
be relied upon, and that revised financial statements and auditors' report will 
be issued upon completion of the investigation.                                 

Also, you should discuss with the Securities and Exchange Commission,           
appropriate stock exchanges and other regulatory agencies the disclosures to be 
made or other measures to be taken in the circumstances.                        

                 Very truly yours,

                            /s/ Coopers & Lybrand L.L.P.

cc:  Morton H. Scheer, Morton H. Scheer & Co.                                   
William B. Wachtel, Gold & Wachtel                                    

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		8/8/96		None on these Dates
For Period End:		5/31/96
		3/31/96
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