SEC Filings Section 16 Filings Only
 
LAPOLLA INDUSTRIES INC filed this S-8 on 02/24/1997.
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     As Filed with the Securities and Exchange Commission on February 24, 1997
                                                     Registration Number 0-20101

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933


                         WINNERS ALL INTERNATIONAL, INC.
             (Exact name of registrant as specified in its charter)


            Delaware                                           13-3545304
(State or other jurisdiction                                 (I.R.S. Employer
    of incorporation or                                   Identification Number)
        organization)

                          600 NW 44th Street - Suite 2H
                          Ft. Lauderdale, Florida 33309
                             Telephone: 954-561-0009
                    (Address of principal executive offices)

                         Winners All International, Inc.
                      1997 Non-Statutory Stock Option Plan
                            (Full title of the Plan)

                               Gary B. Wolff, P.C.
                                747 Third Avenue
                            New York, New York 10017
                            Telephone: (212) 644-6446
           (Name, address and telephone number of agent for service.)




                                                CALCULATION OF REGISTRATION FEE

  Title of                                      Proposed               Proposed
 securities                                      maximum               maximum           Amount of
   to be                 Amount to be         offering price          aggregate         registration
 registered               registered            per share           offering price          fee

Common Stock
                                                                                  
$.01 par value            3,000,000               $.50                 $1,500,000         $454.55




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