SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                         FORM 10-KSB/A-1


       (Mark
       One)

        /X/     Annual Report under Section 13 or 15(d) of the
                   Securities Exchange Act of 1934 (Fee Required)
                 for the fiscal year ended June 27, 1999

       /  /    Transition report under Section 13 or 15(d) of the
                 Securities Exchange Act of 1934 (No Fee
                 Required) for the transition period from
                       ____________ to ___________

Commission file number 0-12701

                           CUCOS INC.
      (Exact name of Small Business Issuer in its charter)

                 Louisiana                      72-0915435
      (State or other jurisdiction of        (I.R.S. Employer
      incorporation or organization)        Identification No.)

      110 Veterans Blvd., Suite 222,               70005
            Metairie, Louisiana
      (Address of principal executive           (Zip Code)
                 offices)

           Issuer's telephone number:  (504) 835-0306

   Securities registered under Section 12(b) of the Act:  None

      Securities registered under Section 12(g) of the Act:

                   Common Stock, no par value
                        (Title of Class)

      Check whether the Issuer (1) filed all reports required  to
be  filed  by Section 13 or 15(d) of the Securities Exchange  Act
during  the past 12 months (or for such shorter period  that  the
Issuer  was  required to file such reports),  and  (2)  has  been
subject  to such filing requirements for the past 90 days.    Yes
X     No

      Check  if  there is no disclosure of delinquent  filers  in
response  to Item 405 of Regulation S-B contained in  this  form,
and  no  disclosure will be contained, to the  best  of  issuer's
knowledge,   in   definitive  proxy  or  information   statements
incorporated by reference in Part III of this Form 10-KSB or  any
amendment to this Form 10-KSB. /X/

Issuer's revenues for its most recent fiscal year:  $20,120,000

      Aggregate market value (based on the average bid and  asked
prices  in the over the-counter market) of the voting stock  held
by  non-affiliates  of  the Registrant as of  October  11,  1999:
approximately $1,823,046.27.

     Number of shares outstanding of each of the Issuer's Classes
of common stock as of October 11, 1999: 2,651,730 shares of
Common Stock, no par value.


      The  Registrant hereby amends its Form 10-KSB filed October
22,  1999, to provide the information in Part III (Items 9 -  12)
below.


                            PART III

Item 9.   Directors,  Executive Officers, Promoters  and  Control
          Persons;  Compliance with Section 16(a) of the Exchange
          Act of the Registrant.

      The  following  table lists the current  directors  of  the
Company.  Information concerning the principal occupations of the
directors,  and  other directorships which they hold  in  certain
public companies, is set forth in the following table.  The  term
of  all  directors  will  expire at  the  Company's  1999  Annual
Meeting.   The nominees for election as director at the Company's
1999 Annual Meeting have not been determined as of this date.

          Current Directors         Age      Director
                                              Since

          Frank J. Ferrara, Jr.     46      Dec. 1995
          Thomas J. Grace           58      Oct. 1983
          David M. Liuzza           52      Jan. 1995
          Vincent J. Liuzza, Jr.    58      Mar. 1981
          Sidney C. Pulitzer        65      Oct. 1983
          Miguel Uria               61      Dec. 1983
          V. M. Wheeler III         41      Oct. 1998

      The following paragraphs identify the principal occupations
of  the  directors.  Except as otherwise indicated, each director
has  served  for  at  least five years  in  the  position  shown.
Information  is  also  given  as to directorships  held  by  such
persons  in  other  companies which are  publicly  held  and  are
subject  to  certain  requirements for filing  reports  with  the
Securities and Exchange Commission.

      Since  1982, Mr. Ferrara has served as managing partner  of
Ferrara & Ferrara, a law firm located in Baton Rouge, Louisiana.

      Mr. Grace has been Secretary of the Company since 1983  and
was  General Counsel of the Company from 1992 to 1998.  Mr. Grace
also  served as City Attorney for the City of Harahan, from  1988
to  January,  1992,  and  was  an instructor  of  Law  at  Loyola
University  Law  School in New Orleans, Louisiana,  from  August,
1990,  to May, 1991.  Mr. Grace was a partner in the law firm  of
Courtenay, Forstall, Grace & Hebert, New Orleans, Louisiana, from
1972  to  May,  1989. Mr. Grace is a mediator with  the  firm  of
Mediation Arbitration Professional Systems, Inc., formerly United
States  Arbitration & Mediation, Gulf South, Inc.,  in  Metairie,
Louisiana.

     Mr. David M. Liuzza is a founder of the Company and has been
a  Director  since January, 1995.  For the last five  years,  Mr.
Liuzza  has served as President or in other positions for L.B.G.,
Inc.,  an  affiliate  of the Company formerly  known  as  Sizzler
Family  Steak Houses of Southern Louisiana, Inc. and as  Chairman
of  LaMexiCo,  L.L.C., a franchisee of the Company,  since  1994.
Mr. Liuzza is the brother of Vincent J. Liuzza, Jr.

      Mr.  Vincent J. Liuzza, Jr., President of the Company,  has
also been Chairman of the Board of Directors of the Company since
its  inception in 1981.  Mr. Liuzza is also a founder of  L.B.G.,
Inc., an affiliate of the Company, and has served as its Chairman
or  in  other positions since 1969.  Mr. Liuzza is the  Chairman,
President and sole stockholder of Brothers video, a company which
has  entered  into several agreements with Cucos Inc.  to  supply
video  poker machines in Cucos' restaurants located in Louisiana.
Mr. Liuzza is also the President of LaMexiCo, L.L.C., a Louisiana
limited  liability  company  that  operates  a  franchised  Cucos
restaurant in Metairie, Louisiana.

      Since 1984, Mr. Pulitzer had been Chairman of the Board  of
Wemco  Inc.,  New  Orleans, Louisiana, a  manufacturer  of  men's
neckwear  and sportswear, after serving for more than five  years
as its President until it was sold in December, 1997.  During the
past  three  years, he has also served as President and  then  as
Chairman of the World Trade Center in New Orleans, Louisiana, and
as a Director of North Star Insurance.

      Mr.  Uria has been President of ORO Financial, a registered
broker/dealer in New Orleans, Louisiana, since January, 1988.

     V. M. Wheeler III has been a Director since October 1, 1998.
Since  July  1999,  he has been the Managing Member  of,  and  an
attorney  with,  V.  M.  Wheeler  III,  L.L.C.  in  New  Orleans,
Louisiana.   From  1995  through July 1999,  Mr.  Wheeler  was  a
partner of Kendrick & Wheeler, L.L.P., a law firm located in  New
Orleans, Louisiana.  From 1994 to 1997, he was Vice President  of
Cain Brothers & Company, Inc., an investment banking firm.

Executive Officers of the Company

     The following table lists certain information about the sole
executive  officer of the Company who is not a  director  of  the
Company.  In addition to the person listed below, Mr. Vincent  J.
Liuzza,  Jr.,  the  Chairman of the Board  of  Directors  of  the
Company,  serves as the President of the Company, and  Thomas  J.
Grace,   a   director  of  the  Company,  serves  as   Secretary.
Information  concerning Messrs. Liuzza,  Jr.  and  Grace  is  set
above.   Information concerning the business  experience  of  the
executive officer named in the table below follows the table.

     Name                Age   Officer               Officer Since
     Daniel L. Earles     52   Executive Vice          June 1998
                               President-Operations

      Mr.  Earles joined the Company as Executive Vice President-
Operations  on June 15, 1998.  From August 1994 - February  1998,
Mr.  Earles  was  the owner/operator of DLE Management,  Inc.,  a
restaurant management company.


Section 16(a) Beneficial Ownership Reporting Compliance

      Section  16(a)  of  the Securities  Exchange  Act  of  1934
requires  the  Company's  directors and executive  officers,  and
persons  who own more than ten percent of a registered  class  of
the Company's equity securities, i.e., the Company's Common Stock
("10% Shareholders"), to file reports of ownership and reports of
changes  in ownership of such securities with the Securities  and
Exchange  Commission (the "SEC").  Executive officers,  directors
and  10%  Shareholders are required by SEC regulation to  furnish
the  Company  with copies of all Section 16(a) forms  they  file.
Based  solely on its review of the copies of such forms  received
by  it and written representations from certain reporting persons
that  no  other  reports  were required for  those  persons,  the
Company  believes that during the period from June 28,  1998,  to
June   27,  1999,  all  of  its  officers,  directors   and   10%
Shareholders  complied with all applicable Section  16(a)  filing
requirements.

Item 10.  Executive Compensation.

      The  following table shows cash compensation  for  services
rendered in all capacities to the Company during the fiscal years
June  29, 1997, and June 28, 1998, for the President and for  the
only  other executive officers of the Company whose total  annual
salary and bonus exceeded $100,000 for the fiscal year ended June
27, 1999.

<TABLE>
<CAPTION>
                                                                        Long Term Compensation
                                Annual                               Awards                    Payouts
                             Compensation
                                                         Other       Restricted
Name and               Fiscal                          Compensa-        Stock     Options/    LTIP         All Other
Principal Position     Year     Salary      Bonus       tion(2)        Awards      SARS      Payouts    Compensation(3)

<S>                    <C>     <C>        <C>              <C>           <C>         <C>       <C>          <C>
Vincent J.Liuzza, Jr.  1999    $190,000       -             -             -           -         -           $11,104
President              1998    $190,000       -             -             -           -         -            $6,717
                       1997    $180,354      $645           -             -           -         -            $5,898

Daniel L. Earles,      1999    $150,000       -             -             -           -         -                 -
Exec. Vice President

Elias Daher            1999     $92,308    $15,308          -             -           -         -              $487
Regional Vice
President (4)

</TABLE>
_____________

(1)  Includes amounts deferred under a retirement plan maintained
     under  the  provisions  of Section 401(k)  of  the  Internal
     Revenue  Code in which employees of the Company are eligible
     to  participate.   Does  not include matching  contributions
     made  by  the  Company, all of which are set  forth  in  the
     column "All Other Compensation".

(2)  The  Company provides certain employees, including executive
     officers, with automobiles and provides complimentary  meals
     to  executive  officers and directors.  The value  of  these
     benefits  is  not  included in the amounts reported  in  the
     table.   The  Company  has determined that  perquisites  and
     other personal benefits with respect to any individual named
     in  the preceding table would in no event have exceeded  10%
     of the compensation reported in such table for such person.

(3)  Amounts set forth (A) matching contributions made under  the
     retirement plan referenced in footnote (1) to this table  as
     follows:   Mr. Liuzza - $572 - 1999, $617 - 1998, -  $544  -
     1997;  Mr.  Daher $487 - 1999; and (B) the dollar  value  of
     term  life  and disability insurance premiums  paid  by  the
     Company  as follows:  Mr. Liuzza - $10,532 - 1999, $6,100  -
     1998, - $5,354 - 1997.

(4)  Mr.  Daher  left  the employ of the Company on  October  18,
     1999.

Stock Option Grants During Fiscal 1999

      The  Company  did  not  grant any stock  options  or  stock
appreciation  rights to Mr. Vincent J. Liuzza, Jr. during  Fiscal
1999.  The Company granted options for 12,500 shares at $.92  per
share  to  Mr.  Elias  Daher during Fiscal  1999,  following  his
becoming Regional Vice President.

Aggregated  Stock  Option Exercises and Fiscal Year-Ended  Option
Values

      The following table sets forth information concerning stock
options  which  were exercisable during Fiscal  1999  by  Messrs.
Vincent J. Liuzza, Jr., Daniel L. Earles, and Elias Daher and the
total  number and value of unexercised options held by each  such
person at June 27, 1999, separately identifying unexercisable and
exercisable  options  at June 27, 1999.   No  stock  appreciation
rights  have  ever  been granted to any of  the  named  executive
officers.

<TABLE>
<CAPTION>
                                                      Number of Shares
                                                         Underlying          Value of
                                                        Unexercised       Unexercised In-
                            Shares                       Options at     The-Money Options
                           Acquired                    June 27, 1999     at June 27, 1999
Name                          on           Value        Exercisable/       Exercisable/
Name                       Exercise       Realized     Unexercisable      Unexercisable

<S>                           <C>           <C>          <C>                <C>
Vincent J. Liuzza, Jr.         0             $0           60,000/0           $0/$0
Daniel L. Earles               0             $0           47,500/0           $0/$0
Elias Daher                    0             $0           12,500/12,500      $0/$0
</TABLE>

Compensation of Directors

     Directors of the Company are not paid fees for attendance at
meetings of the Board of Directors or any other cash compensation
for  serving as directors.  Under the 1993 Stock Option Plan, the
non-employee directors of the Company shall receive stock options
to  purchase shares of Common Stock in an amount to be determined
by the Board of Directors.


Item  11.   Security Ownership of Certain Beneficial  Owners  and
Management.

      The  following table sets forth information, as of  October
22,  1999,  concerning  (a) the only shareholders  known  by  the
Company  to own beneficially more than 5% of the Common Stock  of
the  Company,  which  is  the  only class  of  voting  securities
outstanding,  (b)  each of the executive officers  named  in  the
Summary  Compensation table and (c) the beneficial  ownership  of
Common  Stock by all directors and officers of the Company  as  a
group.

     Beneficial Owner(s)               Amount Beneficially    Percent of
     and Address                              Owned (1)        Class (1)

     Vincent J. Liuzza, Jr. (2)(3)         477,100 shares      17.4%
     Frank J. Ferrara (4)                  401,188 shares      15.0%
     Robert J. Monroe (5)                  241,730 shares       9.1%
     Mr. & Mrs. Gerald E. Siefken (6)      224,000 shares       8.5%
     Raymond D. Schoenbaum (7)             210,500 shares       7.9%
     Elie V. Khoury (8)                    198,195 shares       7.5%
     Daniel L. Earles (9)                   47,500 shares       1.8%
     Elias Daher (10)                       25,000 shares       0.9%
     All directors and officers as
     a group (9 persons) (11)            1,212,512 shares      40.9%

(1)  Unless  otherwise noted, the shares are owned of  record  by
     the  beneficial owners shown with sole voting and investment
     power,  except for the community property interest, if  any,
     of  the  shareholder's  spouse.  The table  includes  shares
     which  are  subject to stock options exercisable  within  60
     days of September 24, 1999.

(2)  Address:  110 Veterans Blvd., Suite 222, Metairie, Louisiana
     70005.

(3)  Includes 60,000 shares subject to options exercisable by Mr.
     Vincent  Liuzza,  Jr. and 25,000 shares subject  to  options
     exercisable  by Mr. Liuzza's wife, Glenda T. Liuzza,  as  to
     which  she possesses sole voting and investment power.   Mr.
     Liuzza,  Jr.  disclaims any beneficial ownership  of  shares
     issuable pursuant to Mrs. Liuzza's options.

(4)  Address:   P. O. Box 159, Walker, Louisiana 70785.  Includes
     25,000 shares subject to options exercisable by Mr. Ferrara.

(5)  Address:   228 St. Charles Avenue, Suite 1402, New  Orleans,
     Louisiana   70130.   Includes  241,730   shares   that   are
     beneficially  owned by Mr. Robert J. Monroe as  Executor  of
     the Estate of J. Edgar Monroe as to which he has sole voting
     and  investment power.  The information about  the  Estate's
     ownership  is based on a written confirmation  made  by  Mr.
     Monroe on behalf of the Estate of J. Edgar Monroe.

(6)  Address:  40 Killdeer Street, New Orleans, Louisiana  70124.
     Includes 1,000 shares owned of record by Mr. Siefken  as  to
     which  he exercises sole voting and investment power, 67,600
     shares  owned  of record by Mrs. Siefken, as  to  which  she
     exercises  sole voting and investment power,  15,000  shares
     owned  of record by a trust for the benefit of Mr. Siefken's
     daughter,   as  to  which  he  exercises  sole  voting   and
     investment  power in his capacity as trustee of  the  trust,
     and  74,000  shares owned of record by Mr.  &  Mrs.  Siefken
     jointly  with  shared  voting  and  investment  power.   Mr.
     Siefken is also the beneficial owner of 66,400 shares  which
     he  holds as custodian for four of his children as to  which
     he  exercises sole voting and investment power.  Mr. Siefken
     disclaims  any  beneficial interest in the shares  owned  of
     record  by  his wife.  The above information is  based  upon
     filings  made by Mr. & Mrs. Siefken with the Securities  and
     Exchange Commission.

(7)  Address:   1480  Terrell  Mill Road, Suite  1100,  Marietta,
     Georgia  30067-6050.   Mr.  Schoenbaum's  actual  percentage
     ownership is 6.8%.  His ownership includes 180,500 shares as
     to  which  he  exercises sole voting and  investment  power,
     10,000  shares  beneficially  owned  as  custodian  for  the
     accounts of Brian D. Schoenbaum and Marc S. Schoenbaum  (his
     children) and 20,000 shares indirectly beneficially owned by
     Mr.   Schoenbaum   as  controlling  shareholder,   Director,
     Chairman  and  Secretary of Innovative Restaurant  Concepts.
     Mr.  Schoenbaum disclaims beneficial ownership of all 20,000
     shares  of  Cucos Common Stock held of record by  Innovative
     Restaurant  Concepts.  The above information is  based  upon
     filings  made  by  Mr. Schoenbaum with  the  Securities  and
     Exchange Commission.

(8)  Address:   46  English  Turn Drive, New  Orleans,  Louisiana
     70131.  Mr. Khoury owns all of these shares jointly with his
     wife, Jolie Khoury.

(9)  Address:   4408  Pike  Drive,  Metairie,  Louisiana   70003.
     Includes 47,500 shares subject to options exercisable by Mr.
     Earles.

(10) Address:   3640  Lake  Aspen Drive East,  Gretna,  Louisiana
     70056.    Includes   25,000  shares   subject   to   options
     exercisable by Mr. Daher.

(11) Includes 317,500 shares subject to options.

     Vincent J. Liuzza, Jr., the Succession of Vincent J. Liuzza,
Sr.,  and  David M. Liuzza have pledged an aggregate  of  193,384
additional  shares of Common Stock of the Company owned  by  them
individually  to secure loans extended to L.B.G., Inc.  (formerly
known as Sizzler Family Steak Houses of Southern Louisiana, Inc.)
("L.B.G"),  an  affiliate of the Company,  for  general  business
purposes.   Under the terms of each of the notes  evidencing  the
loans, the lenders may foreclose on its pledge if L.B.G. fails to
make timely payments on the loans.

Item 12.  Certain Relationships and Related Transactions.

     L.B.G., Inc. ("L.B.G.") is a management company owned by (i)
Vincent J. Liuzza, Jr., the Chairman, a principal shareholder and
a  director of the Company, and (ii) David M. Liuzza, a  director
of the Company.

      At June 27, 1999, L.B.G. owed the Company $65,583 on a Note
for  past  purchases  of  food,  restaurant  supplies,  rent  and
services.  The Note bears interest at prime plus 2% and is due in
monthly  installments of $1,314.  In addition,  L.B.G.  owed  the
Company $3,404 at year end for miscellaneous items.  All sums due
the Company by L.B.G. were current as of June 27, 1999.

      The  Company  owns  a  32%  interest  in  LaMexiCo,  L.L.C.
("LaMexiCo"), a Louisiana limited liability company that operates
a  franchised  Cucos  restaurant at 3000  Veterans  Boulevard  in
Metairie, Louisiana.  The Company also manages the restaurant for
LaMexiCo  and  receives  4.0%  of net  sales  plus  out-of-pocket
expenses  as  compensation.   The  restaurant  opened  under  the
development rights previously owned by L.B.G. which owns 26.1% of
LaMexiCo.   Mr. Thomas J. Grace (a director and the Secretary  of
the  Company),  Mrs.  Vincent J. Liuzza, Sr.  (a  part  owner  of
L.B.G.), Mr. Miguel Uria (a director of the Company), and certain
unaffiliated investors own the balance of LaMexiCo.  The  Company
received  $62,346  in  royalties and $76,652  in  management  fee
revenue  from  LaMexiCo during Fiscal 1999.  At  June  27,  1999,
LaMexiCo  owed  the  Company $7,258, which is paid  current,  for
management fees, royalties and other expenses.

      The Company leases land, building and improvements on which
a  Company-owned restaurant in New Orleans, Louisiana, is located
from  Sidney C. Pulitzer, a director of the Company.   The  lease
has  a primary term of fifteen years which expires on October 31,
2000,  and contains an option to renew for an additional fifteen-
year  period.  The Company paid $128,536 in rent to Mr.  Pulitzer
during Fiscal 1999.

      The  Company  has  entered  into  several  agreements  with
Brothers  Video, Inc. pursuant to which Brothers  Video  supplies
video  poker  machines  in  nine  Cucos  restaurants  located  in
Louisiana, five of which were terminated on June 30, 1999, due to
the  election  by  the  voters  in these  parishes  to  terminate
gambling.    The term of an agreement is 10 years.   The  Company
has  the  option  to renew each contract for one additional  two-
year  period.   Under the agreements, the Company shares  in  the
gross device revenues less state licensing fees and receives  65%
of  the  net receipts during the first two years of the term  and
70%  thereafter.  Vincent J. Liuzza, Jr., the Chairman, President
and  a  director  of  the  Company, is the  sole  stockholder  of
Brothers  Video.  At June 27, 1999, the Company had a  receivable
from  Brothers Video of $50,041, which is paid current, for video
poker  revenues  earned.   The Company's  share  of  video  poker
revenues  earned  was  3.12% of sales of food  and  beverages  in
fiscal year 1999.

      As described above, the Company believes that the terms  of
the  transactions described above are all on terms that  are  not
less favorable to the Company than those that could be negotiated
with an independent third party.


SIGNATURE



            In  accordance  with  Section  13  or  15(d)  of  the
Securities  Exchange  Act  of 1934, the  Registrant  caused  this
report  to  be signed on its behalf by the undersigned, thereunto
duly authorized.


                                CUCOS INC.


Date:  October 25, 1999         By:  /s/ Vincent J. Liuzza, Jr.
                                     Vincent J. Liuzza, Jr.
                                     Chairman of the Board and
                                     Chief Executive Officer



          In accordance with the Securities Exchange Act of 1934,
this report has been signed below by the following persons on
behalf of the Registrant and in the capacities indicated as of
October 25, 1999.



/s/ Sidney C. Pulitzer             /s/ Thomas J. Grace
Sidney C. Pulitzer, Director       Thomas J. Grace, Director and
                                   Secretary



/s/ Miguel Uria                    /s/ David M. Liuzza, Director
Miguel Uria, Director              David M. Liuzza, Director



/s/ V. M. Wheeler III              /s/ Frank J. Ferrara, Jr.
V. M. Wheeler III, Director        Frank J. Ferrara, Jr., Director



/s/ Vincent J. Liuzza, Jr.
Vincent J. Liuzza, Jr.
Chairman of the Board of
Directors and Chief
Executive Officer