Section 16 Filings Only
LAPOLLA INDUSTRIES INC filed this 10QSB on 02/14/1997.
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                         WINNERS ALL INTERNATIONAL, INC.

                              INDEX TO FORM 10-QSB

                                OCTOBER 31, 1996



PART I - FINANCIAL INFORMATION




                                                                               PAGE #
                                                                               ------
                                                                          

Item 1.   Financial Statements

          Condensed Consolidated Balance Sheets-
          October 31, 1996 and July 31, 1996                                        1

          Condensed Consolidated Statements of Operations-
          Three Months Ended October 31, 1996 and 1995                              2

          Condensed Consolidated Statements of Cash Flows-
          Three Months Ended October 31, 1996 and 1995                              3

          Notes to Condensed Consolidated Financial Statements                    4-7


Item 2.   Management's Discussion and Analysis of Results of
          Operations and Financial Condition                                        8


PART II - OTHER INFORMATION


Item 1.   Legal Proceedings                                                      9-10


Item 2.   Changes in Securities                                                    10


Item 3    Defaults Upon Senior Securities                                          10


Item 4.   Submission of Matters to a Vote of Security Holders                      10


Item 5.   Other Information                                                     11-12


Item  6.  Exhibits and Reports on Form 8-K                                         12

          Signatures                                                               13







Prior SEC Filings are through the SEC EDGAR SERVICE.

 

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