UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C. 20549



                          Form 10-KSB



[x]  ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
    EXCHANGE ACT OF 1934 For the fiscal year ended
                 ____________________________________

[ ]  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934 For the transition period from
     _______________________ to _____________

                     Commission file number
                ________________________________

                      The J. Rish Group, Inc.
         (Name of small business issuer in its charter)

                            Louisiana
  (State or other jurisdiction of incorporation or organization)
                        84-1082394
                 ______________________________
             (I.R.S. Employer Identification No.)

                        6748 Renoir
               _____________________________
             (Address of principal executive offices)

                      (Zip Code)  70806
                ___________________________

             Issuer's telephone number (225) 926-0596
         ____________________________________________________

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

                        Title of each class

                ___________________________________

                ___________________________________

             Name of each exchange on which registered

                  OTC BULLETIN BOARD_____________

               ___________________________________


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

                      (Title of class)
    ___________________________________________________________

Check whether the issuer (1) filed all reports required to be
filed by Section 13 or 15(d) of the Exchange Act during the past
12 months (or for such shorter period that the registrant 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 is not contained in this form, and
no disclosure will be contained, to the best of registrant'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]

State issuer's revenues for its most recent fiscal year. $5,975,962.00

State the aggregate market value of the voting and non-voting
common equity held by non-affiliates computed by reference to the
price at which the common equity was sold, or the average bid and
asked price of such common equity, as of a specified date within
the past 60 days. (See definition of affiliate in Rule 12b-2 of
the Exchange Act.)

Note: If determining whether a person is an affiliate will
involve an unreasonable effort and expense, the issuer may
calculate the aggregate market value of the common equity held by
non-affiliates on the basis of reasonable assumptions, if the
assumptions are stated.

(ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)

Check whether the issuer has filed all documents and reports
required to be filed by Section 12, 13 or 15(d) of the Exchange
Act after the distribution of securities under a plan confirmed
by a court. [ ] Yes [X] No



(APPLICABLE ONLY TO CORPORATE REGISTRANTS)

State the number of shares outstanding of each of the issuer's
classes of common equity, as of the latest practicable date.
__________________________


DOCUMENTS INCORPORATED BY REFERENCE

If the following documents are incorporated by reference, briefly
describe them and identify the part of the Form 10-KSB (e.g.,
Part I, Part II, etc.) into which the document is incorporated:
(1) any annual report to security holders; (2) any proxy or
information statement; and (3) any prospectus filed pursuant to
Rule 424(b) or (c) of the Securities Act of 1933 ("Securities
Act"). The listed documents should be clearly described for
identification purposes (e.g., annual report to security holders
for fiscal year ended December 24, 1990).

Transitional Small Business Disclosure Format (Check one):
     Yes ____; No _X__


<PAGE>

                             PART I

ITEM 1.  DESCRIPTION OF BUSINESS

     (a)  Business Development. The J. Rish Group, Inc. (the
"Company"), formerly Best of America Corporation, was incorporated
under the laws of Colorado under the name of Unlimited Frontiers
Organization, Inc. on April 1, 1988.

     Since 1993, the Company engaged in the construction, sale and
management of car wash equipment and self-service car washes.

     In September 1998, the Company's predecessor, Best of America
Corporation, merged into its wholly owned subsidiary, The J. Rish
Group, Inc., a Louisiana corporation.  Pursuant to the merger,
every shareholder of Best of America Corporation is entitled to
receive one share of common stock in the Company for every share of
common stock of Best of America Corporation, and two shares of
common stock for every one share of preferred stock of Best of
America Corporation.

     After the merger, a new board of directors and officers were
elected.  The new management of the Company shortly thereafter
sought to acquire viable business concerns with existing revenue,
to facilitate its growth. In late 1998, the Company entered into an
agreement to purchase a group of nine existing and operating
corporations  in the medical care industry in a stock for stock
exchange. The transaction involved the issuance of 16,000,000
shares of the Company's common stock for all the outstanding
capital stock of each of the following:

     1)   Feliciana Outpatient Services, Inc.
     2)   S.W. Mississippi Outpatient Rehab of Woodville, Inc.
     3)   S.W. Mississippi Outpatient Rehab of Gloster, Inc.
     4)   S.W. Mississippi Outpatient Rehab of Natchez, Inc.
     5)   S.W. Mississippi Outpatient Rehab of Port Gibson, Inc.
     6)   N.E. Outpatient Rehab Services of Delhi, Inc.
     7)   N.E. Louisiana Outpatient Rehab of Monroe, Inc.
     8)   Baton Rouge Outpatient Rehab, Inc.
     9)   J Co., Inc.

     (b)  Business of Issuer.  The Company acts as a holding
company, and through nine of its wholly owned subsidiaries, is a
diversified corporation which provides various health care services
in the states of Mississippi and Louisiana. The services include
rehabilitative and respiratory therapy, infusion therapy, skilled
nursing care, physical therapy and occupational rehabilitative
care. These services are provided through independent clinics
staffed with medical professionals holding certifications and
licenses in physical therapy, occupational therapy as well as
registered nurses.

     The Company intends to expand its operations throughout its
market area of Mississippi and Louisiana, primarily in under served
rural areas where professional medical care is most needed.  The
Company intends to expand its range of services through each of its
clinic locations as authorized by its license as a Comprehensive
Outpatient Rehab Facility. The Company's nine subsidiaries
providing health care services during the fiscal year 1998 were
primarily Medicare providers, however, the Company has made plans
to diversify these subsidiaries' patient mixes to include sources
of revenue outside the Medicare system.

     The Company's subsidiaries and their revenues are subject to
the provisions of the Medicare Cost Reimbursement System as
administered under its agent fiscal intermediaries. Effective in
early 1999, the Company's source of revenue may be effected by the
changes in the Medicare Cost Reimbursement system as outlined in
the Balanced Budget Amendment as enacted by Congress in 1998. The
Company has anticipated these changes and has made plans to
diversify its operation to  include payments for its services from
private insurance and other sources in addition to Medicare
reimbursement.

     During 1999, the Company plans to continue its expansion to
under served medical markets, and to extend the range of its
services in the clinics owned by the Company's nine subsidiaries
providing health care services.

     The Company provides professional services that are not
subject to rapid changes in technology, and therefore its ability
to compete and operate successfully does not solely depend upon its
ability to react to such changes.

     All of the Company's and its subsidiaries' computer hardware
and software have been recently replaced such that there is no
exposure to a failure or other malfunction of the Company's or its
subsidiaries' computer systems resulting from the year 2000.
However, a material amount of the revenues of the Company and
subsidiaries is in the form of Medicare reimbursement provided by
the Federal Government through one of its fiscal intermediaries,
Blue Cross.  If the Federal Government or its fiscal intermediary
suffers a computer malfunction caused by the year 2000, there could
be a material adverse effect to the Company.

     The Company's business, capital expenditures, earnings and
competitive position are not materially affected by compliance with
Federal, State or local provisions which have been enacted or
adopted regulating the discharge of material into the environment,
or otherwise relating to the protection of the environment, and the
Company does not anticipate any material capital expenditures for
environmental control facilities in the future.

     As of December 31, 1998, the Company and its subsidiaries had
165 full-time employees. As of September 30, 1999, the Company and
its subsidiaries had 185 full time employees.

ITEM 2. DESCRIPTION OF PROPERTY

     The Company leases all of its facilities throughout Louisiana
and Mississippi.  In each case the leases are standard commercial
leases with rents at or below market rates for the area. The
following subsidiaries operate clinics providing health care
services from facilities in the following locations:

      Name of Subsidiary                      Location of Leased Facility

1)   Feliciana Outpatient Services, Inc.                    Clinton, LA
2)   S.W. Mississippi Outpatient Rehab of Woodville, Inc.   Woodville, MS
3)   S.W. Mississippi Outpatient Rehab of Gloster, Inc.     Gloster, MS
4)   S.W. Mississippi Outpatient Rehab of Natchez, Inc.     Natchez, MS
5)   S.W. Mississippi Outpatient Rehab of Port Gibson, Inc. Port Gibson, LA
6)   N.E. Outpatient Rehab Services of Delhi, Inc.          Delhi,LA
7)   N.E. Louisiana Outpatient Rehab of Monroe, Inc.        Monroe,LA
8)   Baton Rouge Outpatient Rehab, Inc.                     Baton Rouge,LA
9)   J Co., Inc.                                            Baton Rouge, LA

ITEM 3.  LEGAL PROCEEDINGS

     Best of America Car Wash Systems, Inc. (BACW), a wholly owned
subsidiary of the Company, was named as a defendant in a petition
filed in the 22nd Judicial District for the Parish of St. Tammany
of the State of Louisiana.  The suit was filed on August 30, 1999
by the plaintiff, Thomas Saucier, and names as defendant BACW.

     The suit arises from a promissory note dated December 22, 1993
in the amount of $83,698.47 with an interest rate of eight (8%)
percent made payable to Thomas Saucier by BACW.  The petition
alleges that only $6,006.80 was paid on the promissory note, but
the accounting records of BACW indicate at least $23,582.40 was
paid on the note.  The petition asserts that the defendants owe the
plaintiff $119,631.79, together with eight (8%) percent annual
interest thereon from May 31, 1999 plus twenty (20%) percent
attorney's fee on the principal and interest due.

     The Company knows of no other material pending or threatened
legal proceedings to which the Company or its subsidiaries is a
party or of which any of its properties is subject, and no such
proceedings are known to the Company to be contemplated by
governmental authorities.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

     During the fourth quarter of the fiscal year ended December
31, 1998, no matters were submitted to a vote of the Company's
security holders.

                            PART II

ITEM 5.   MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED
          STOCKHOLDER MATTERS

     On December 30, 1998, the Company exchanged sixteen million
(16,000,000) shares of Class A no par common stock of the company
for all the issued and outstanding shares of: (1) Baton Rouge
Outpatient Rehab, Inc.; (2) Feliciana Outpatient Services, Inc.;
(3) S. W. Mississippi Outpatient Rehab of Woodville, Inc.; (4) S.
W. Mississippi Outpatient Rehab of Glouster, Inc.; (5) S. W.
Mississippi Outpatient Rehab of Natchez, Inc.; (6) S. W.
Mississippi Outpatient Rehab of Port Gibson, Inc.; (7) N. E.
Outpatient Rehab Services of Delhi, Inc.; (8) N. E. Louisiana
Outpatient Rehab of Monroe, Inc.; and (9) J Co., Inc.
(collectively, the "Clinics") which became wholly owned
subsidiaries of the Company.  The consideration for the exchange
was determined as a result of an arm's length negotiation between
the Company's disinterested directors and the Clinics' sole
shareholder, Julian P. Rish.  The amount of consideration was
determined by the fair market value of the Clinics and the market
price of the stock on December 15, 1998, the date that the Purchase
Agreement between the Company and the Julian P. Rish was executed.

     The Company relied on the exemption provided in Section 4(2)
of the Securities Act of 1933.  The issuance of the stock was only
offered to Julian P. Rish who is a sophisticated investor with
access to the financial and operating records of the Company.


     Market Information. The Company's common stock is traded on
the OTC Bulletin Board under the symbol "RISH".

     The following table sets forth the range of high and low bid
quotations for the Company's no par, common stock for each quarter
of the last two fiscal years and the first three quarters of 1999,
as reported by the OTC Bulletin Board.  The Company's market makers
are  M. H. Myerson, Sharp Capital, Inc., Knight Securities, Inc.
and Wien Securities Corp.  The quotations represent inter-dealer
prices without retail markup, markdown or commission, and may not
necessarily represent actual transactions.

        Quarter Ended                         High Bid        Low Bid

          9/30/96                             $1 .12            $.50
         12/31/96                                .90             .25
          3/31/97                                .125            .125
          6/30/97                                .185            .06
          9/30/97                                .30             .125
         12/31/97                                .90             .21
          3/31/98                                .85             .185
          6/30/98                                .185            .06
          9/30/98                               1.01             .12
         12/31/98                               1.03             .45
          3/31/99                               1.01             .50
          6/30/99                                .69             .35
          9/30/99                                .84             .25

     The Company's no par common stock commenced trading on the
over-the-counter market in September, 1996.   Prior to that time,
there was no market for the securities of the Company.

     Holders.   The approximate number of holders of record of the
Company's no par common stock, as of December 31, 1998, was 105.
Currently, as of September 30, 1998, there are 105 holders of
record.

     Dividends.   Holders of the Company's no par common stock are
entitled to receive such dividends as may be declared by its Board
of Directors.  No dividends have been paid in the last two fiscal
years or for the first three quarters of 1999 and the Company does
not anticipate that dividends will be paid on its common stock in
the foreseeable future.

ITEM 6.   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
          CONDITION AND RESULTS OF OPERATIONS

     (a)  Plan of operation:  The Company during fiscal 1998
entered, through several acquisitions, the medical care field.
Its plans for 1999 include continued expansion into underserved
medical markets throughout Louisiana and Mississippi as well as the
addition of services to include community mental health centers,
rural health clinics, inpatient rehabilitative hospitals, inpatient
psychiatric hospitals, additional outpatient rehab clinics and the
development of a management company to provide for a wide array of
medical management services for other health care enterprises not
owned by the Company.

     The Company plans to utilize its existing patient base and
referral network to expand its services and in contrast to fiscal
1998, to include additional sources of income outside the Medicare
Cost reimbursement system.

     The Company has generated sufficient cash to sustain its
existing operations for the next twelve months.  Subsequent
acquisitions and start up costs for new clinics will be  financed
primarily through local financing sources. During fiscal 1999, the
Company plans to continue its expansion primarily through
acquisitions of existing companies in the health care services
industry. The Company functions as a focal point of staff and
management support for all existing and prospective acquisitions
through its central office and corporate headquarters in Baton
Rouge, Louisiana.

     Substantially all of the anticipated future expansion of the
Company will involve additions in operating assets, specifically
that of leasehold improvements, accounts receivables and various
clinical equipment and supplies relative to the operation of each
medical facility.

     (b)  Management's Discussion and Analysis of Financial
Condition and Results of Operations.  For the first time in the
Company's history, its total net revenue has increased from $47,147
in fiscal 1997 to $5,975,962 in fiscal 1998, or an increase of over
1,000 percent. The increase in revenues are due to the Company's
acquisition of nine subsidiary companies in fiscal 1998 which has
been accounted for as a reverse acquisition.  Although the Company
reflects a net loss of  $398,619 for fiscal 1998, much of the loss
was attributable to the costs associated with the acquisition of
the nine subsidiaries.

     In addition, the Company opted to retain much of the staff
employed by the acquired subsidiaries. At the end of fiscal 1998,
the Company planned to position itself for the anticipated changes
in the industry by retaining qualified personnel and maintaining
its clinical infrastructure as it continued to convert its
primarily Medicare reimbursed operation into a multi-faceted health
care delivery system. Until these plans can be fully realized, the
Company's earnings will be compromised until occurrence  of any
combination of the following anticipated events:

     1)   Re-institution of the Medicare cost reimbursement rates
          to levels existing prior to January 1, 1999.

     2)   Increase of revenue through non-capped services that the
          Company's subsidiaries  can provide that allow for
          adequate reimbursement in the Medicare system.

     3)   Development of revenue from private insurance and other
          sources for medical services that the Company's
          subsidiaries provide.

     4)   Diversification into other  ventures in the health care
          industry that provide additional revenues from the
          existing patient base and referral sources while
          providing enhanced economies with the existing
          infrastructure.

     5)   Development of revenues from management services to be
          provided to companies in the health care industry not
          owned by the Company.

     6)   Development of additional revenues, through acquisitions
          of companies not in the health care industry.

     The Company's total assets grew from $729,551 in fiscal 1997
to a level of $3,120,633 at the end of fiscal 1998, principally as
a result of various acquisitions. Of this amount, $1,680,417 is
cash with the remainder in accounts receivables, inventory and
prepaid expenses.

     Liabilities have been booked representing estimated effects at
fiscal year end of cost report filings with Medicare. These amounts
were estimated since the Medicare  fiscal year end of each
subsidiary is different from that of the Company. The ultimate
liability of the Company for such estimated differences will be
determined upon final preparation and acceptance of the year end
cost reports filed for each subsidiary that is a medical provider.

     Substantially all of the medical service revenues from all
company subsidiaries in 1998 were from the Medicare reimbursement
system.  During 1998, the U.S. Congress passed the Balanced Budget
Amendment which limits the amounts paid to the company for certain
services provided by the Company, beginning in January 1999.  The
Company during 1998 anticipated the corresponding reduction of
revenue for such services and embarked on a program to re-orient
its operations through diversification and expansion of medical
services to its existing patient and referral bases.

ITEM 7.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

<TABLE>

                               J Rish Group, Inc.
                     Estimated Quarterly Income Comparison
                             FYE December 31, 1998
                                    UNAUDITED
<CAPTION>

                                       12MOS            1st QTR          2nd QTR          3rd QTR
                                      12/31/98         03/31/98         06/30/98         09/30/98         12/31/98
<S>                                 <C>              <C>              <C>              <C>              <C>
Net Patient Revenue                 5,975,962.00     1,195,192.40     1,374,471.26     1,613,509.74     1,792,788.60

Salaries & Benefits                 3,106,797.00       621,359.40       714,563.31       838,835.19       932,039.10
Contract Labor                        530,219.00       106,043.80       121,950.37       143,159.13       159,065.70
Insurance                              60,881.00        12,176.20        14,002.63        16,437.87        18,264.30
Office Supplies                       221,512.00        44,302.40        50,947.76        59,808.24        66,453.60
Management Fees                     1,160,000.00       232,000.00       266,800.00       313,200.00       348,000.00
Consulting                             82,149.00        16,429.80        18,894.27        22,180.23        24,644.70
Rent                                  362,060.00        72,412.00        83,273.80        97,756.20       108,618.00
Repairs & Maintenance                  90,630.00        18,126.00        20,844.90        24,470.10        27,189.00
Retent & Recruit                      221,303.00        44,260.60        50,899.69        59,751.81        66,390.90
Utilities                             104,576.00        20,915.20        24,052.48        28,235.52        31,372.80
Depreciation                          139,860.00        27,972.00        32,167.80        37,762.20        41,958.00
Bad Debts                              45,351.00         9,070.20        10,430.73        12,244.77        13,605.30
Merchandise Purchases                       0.00             0.00             0.00             0.00             0.00
Transportation Expense                121,930.00        24,386.00        28,043.90        32,921.10        36,579.00
Miscelaneous Expense                   80,512.00        16,102.40        18,517.76        21,738.24        24,153.60

                                    6,327,780.00     1,265,556.00     1,455,389.40     1,708,500.60     1,898,334.00

Income (Loss) From Operations        (351,818.00)      (70,363.60)      (80,918.14)      (94,990.86)     (105,545.40)


Interest Income                         2,610.00           522.00           600.30           704.70           783.00
Miscellaneous Income                    8,646.00         1,729.20         1,988.58         2,334.42         2,593.80
Interest Expense                      (58,057.00)      (11,611.40)      (13,353.11)      (15,675.39)      (17,417.10)

                                      (46,801.00)       (9,360.20)      (10,764.23)      (12,636.27)      (14,040.30)

Net Income (Loss)                    (398,619.00)      (79,723.80)      (91,682.37)     (107,627.13)     (119,585.70)

UNAUDITED

</TABLE>

ITEM 9.  DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT

     Identification of Directors and Executive Officers of the Company

     The following table sets forth the names and ages of all
directors and executive officers of the Company and all persons
nominated or chosen to become a director, indicating all positions
and offices with the Company held by each such person and the
period during which he has served as a director:

                DIRECTORS AND EXECUTIVE OFFICERS

     Name               Age        Position                       Since

Michael Yates*          44        Vice President              December, 1993
C. Lynn White*          55        Director and Chairman of
                                  the Board                   December, 1993
Claud Hallmark*         67        Director                    December, 1993
Walter Lark,Jr.*        48        Director                    December, 1996
Julian P. Rish          60        Sec./Treas., Director and
                                   Chairman of the Board      December, 1993
Edwin J. Cantin, Jr.    45        President and Director      September 1998
Tracie Rish             39        Director                    October,  1998
Julian W. Rish          26        Director                    September 1998
Anatole J. Plaisance    63        President and Director      December, 1993
Kenneth P. Rish*        41        Director                    September 1998

 * As of 12/31/98, no longer a director or officer of Company

     Each Director will hold office until the shareholders Annual
Meeting and until his successor shall have been duly elected and
qualified, or until he shall have resigned or been removed as
provided by the By-Laws.

     Family Relationships.   Tracie Rish, Kenneth P. Rish  and
Julian W. Rish are the children of Julian P. Rish.

     Business Experience.   The following is a brief account of the
business experience during at least the past five years of the
directors and executive officers, indicating their principal
occupations and employment during that period, and the names and
principal businesses of the organizations in which such occupations
and employment were carried out.

     Michael Yates.   Mr. Yates has been in charge of shipping and
receiving at Windsor Court Hotels, Inc. from 1986 to 1996.

     C. Lynn White.   Mr. White obtained a masters of business
administration from the University of Missouri in 1966.   From 1966
to 1984, Mr. White worked in several management and coordinator
positions with Exxon USA and its overseas affiliates.    Since
1984, Mr. White has worked as a real estate broker and is President
and principal shareholder of Commercial Real Estate Counsel Co., a
commercial investment real estate company.  Mr. White is a North
Carolina license real estate broker.

     Walter J. Lark.  Mr. Lark obtained a Bachelor of Science
degree in Business Administration-Marketing in 1972 from the
University of Southwestern Louisiana.   From 1973 through 1983, Mr.
Lark was a sales representative for industrial sales companies.
Since 1984, Mr. Lark has been self-employed in the real estate
industry and holds the designations "CCIM" and "CRS."

     Claud Hallmark.   Since 1966, Mr. Hallmark has worked in
various management positions of Allright Corporation and its
subsidiaries.   In 1978, Mr. Hallmark was promoted to Senior Vice
President of Allright Corporation and is a member of the Board of
Directors with responsibility for twenty two (22) cities.

     Julian P. Rish.   Mr. Rish obtained a Bachelor of Science
degree in education and science in 1959 from Louisiana State
University.  Mr. Rish has over 30 years experience with medical
management company and owns several businesses in the Energy and Real
Estate industries.

     Anatole J. Plaisance.  Mr. Plaisance obtained a Bachelor of
Arts Degree in Political Science and History from the University of
Southwestern Louisiana in May, 1987.  In June, 1961, Mr. Plaisance
obtained a LLB degree from Louisiana State University Law School
and obtained his Juris Doctorate Degree from that law school in
December 1968.  From 1963 to 1980, Mr. Plaisance was a practicing
attorney with the firm of Plaisance and Franques in Lafayette,
Louisiana.  Mr. Plaisance currently serves as a legal consultant to
various attorneys and law firms.

     Edwin J. Cantin, Jr.  Mr. Cantin obtained a Bachelor of
Science Degree in Management and Finance in 1976 from the
University of New Orleans.  Subsequent to this time, Mr. Cantin
worked at several banks in the South Louisiana area as a Senior
Loan and Credit Officer.  Most recently Mr. Cantin was employed at
First National Bank of Covington where he served as Senior Line
Commercial Lender.  In 1987, Mr. Cantin founded Northshore Capital
Enterprises Co., L.L.C., a consulting and investment banking firm
specializing in acquisitions, mergers, capitalization and
syndication of ventures in the real estate, energy and marine
industries.

     Tracie Rish.  Ms. Rish has been employed in the medical
industry for the last five years, primarily in the areas of
marketing and business development in the Baton Rouge area and most
recently functions as clinic administrator for one of the Company's
rehabilitation facilities.

     Julian W. Rish, Director.   Mr. Rish has been in the
construction and home improvement industry for more than five years
as an independent contractor.

     Kenneth P. Rish.  Mr. Rish is a 1978 graduate of Louisiana
State University, and for the past five years is the principal of
American Business Systems, Inc., where he functions as a consultant
to various business concerns with the design and development of
business forms and related goods and services.

     Directorships.   No director or nominee for director holds a
directorship in any other company with a class of securities
registered pursuant to Section 12 of the Securities Exchange Act of
1934 or subject to the requirements of Section 15(d) of such Act or
any company registered as an investment company under the
Investment Company Act of 1940.

                     SIGNIFICANT EMPLOYEES

     Name               Age        Position             Since

Gary Johnson            36         Chief of Clinical    1997
                                   Operations

     Gary Johnson.  Mr. Johnson is a 1989 graduate of Louisiana
State University School of Physical Therapy, and is licensed in the
State of Louisiana and Mississippi.  Mr. Johnson's background
includes, since 1990, ownership in various health care concerns
which he sold prior to joining the Company.  Currently, Mr. Johnson
serves as Chief of Clinical Operations.  This position involves the
selection of new clinic locations, its staffing, human and capital
resource development and interface with the clinical and business
aspects of the Company's clinics.

ITEM 10.  EXECUTIVE COMPENSATION

     The following table sets forth certain information regarding
compensation paid by the Company to the Chief Executive Officer and
for all other executive officers and significant employees whose
total annual compensation exceeds $100,000.

                   Summary Compensation Table
                      Annual Compensation


                         Annual Compensation

          Name and Principal       Year           Salary
          Position

          Julian P. Rish, CEO      1998           250,000

          Gary Johnson, Chief      1998           180,000
          of Clinical Operations


     In 1996 and 1997, no material remuneration has been paid or
accrued by the Company, to or on behalf of the Company's Chief
Executive Officer and the Company's four most highly compensated
executed officers determined as of the end of each of the last
three years.

     Compensation Pursuant to Plans.  The Company has no plan
pursuant to which cash or non-cash compensation was paid or
distributed during the last fiscal year, or is proposed to be paid
or distributed in the future, to the individuals and group
described above in this item.

     Compensation of Directors.  Directors of the Company who are
not employees of the Company may receive a fee of $250 per meeting
for their attendance at meetings of the Company's Board of
Directors, and are entitled to reimbursement for reasonable travel
expenses.

     Termination of Employment and Change of Control Arrangement.
The Company has no compensatory plan or arrangements, including
payments to be received from the Company, with respect to any
individual named above in this Item, for the latest or the next
preceding fiscal year, if such plan or arrangement results or will
result from the resignation, retirement or any other termination of
such individual's employment with the Company, or from a change in
control of the Company or a change in the individual's
responsibilities following a change in control.

ITEM 11.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
          MANAGEMENT

     As of December 31, 1999, the following persons were officers
or directors of the Company or were known by the Company to own or
control beneficially more than five percent of the Company's common
stock, no par value:

                                     Amount and Nature       Percent
Name and Address of                     of Beneficial         of
Beneficial Owner                       Ownership             Class

Julian Rish                             21,579,361           90%
1907 Roseneath Drive
Baton Rouge, LA 70806



     Changes in Control.   There are no arrangements, known to the
Company, including any pledge by any person of securities of the
Company, the operation of which may at a subsequent date result in
a change of control of the Company.

ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

     On December 30, 1998, the Company exchanged sixteen million
(16,000,000) shares of Class A no par common stock of the company
for all the issued and outstanding shares of: (1) Baton Rouge
Outpatient Rehab, Inc.; (2) Feliciana Outpatient Services, Inc.;
(3) S. W. Mississippi Outpatient Rehab of Woodville, Inc.; (4) S.
W. Mississippi Outpatient Rehab of Glouster, Inc.; (5) S. W.
Mississippi Outpatient Rehab of Natchez, Inc.; (6) S. W.
Mississippi Outpatient Rehab of Port Gibson, Inc.; (7) N. E.
Outpatient Rehab Services of Delhi, Inc.; (8) N. E. Louisiana
Outpatient Rehab of Monroe, Inc.; and (9) J Co., Inc.
(collectively, the "Clinics") which became wholly owned
subsidiaries of the Company.  The consideration for the exchange
was determined as a result of an arm's length negotiation between
the Company's disinterested directors and the Clinics' sole
shareholder, Julian P. Rish.  The amount of consideration was
determined by the fair market value of the Clinics and the market
price of the stock on December 15, 1998, the date that the Purchase
Agreement between the Company and the Julian P. Rish was executed.
The sole shareholder of the Clinics, Julian P. Rish, is the
majority shareholder of the Company.  He is also a Director, CEO
and Secretary of the Company. The Company has an unsecured non-interest
bearing note receivable from Juilian P. Rish in the amount of
$84,000.


     Indebtedness of Management.   No director or executive officer
of the Company, nominee for election as a director, any member of
the immediate family of such persons, the corporation or
organization (other than the Company) of which any of such persons
is an executive officer or partner or is, directly or indirectly,
the beneficial owner of 10% or more of any class of equity
securities, or any trust or other estate in which any of such
persons has a substantial beneficial interest or as to which such
person serves as a trustee or in a similar capacity, has been
indebted to the Company at any time since the beginning of the
Company's last fiscal year in an amount in excess of $60,000.


ITEM 13.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON
          FORM 8-K

     (a)  Financial Statements and Schedules.

     The following financial statements and schedules are filed as
part of this report:

     Report of Independent Public Auditors
     Balance Sheet
     Statement of Operations
     Statement of Stockholder's Equity
     Statement of Cash Flows
     Notes to Financial Statements


     Schedules Omitted:  All schedules other than those shown have
been omitted because they are not applicable, not required, or the
required information is shown in the financial statements or notes
thereto.

     (b)  List of Exhibits

     The following exhibits are filed with this report:

     Exhibit 13 - Annual Report
     Exhibit 27 - Financial Data Schedule


<PAGE>

                              SIGNATURES

     Pursuant to the requirements of Section 13 or 15(d)  of the
Securities Exchange Act of 1934, as amended, the Registrant has
duly caused this Report to be signed on its behalf by the
undersigned duly authorized person.


Date: October 7, 1999          THE J. RISH GROUP, INC.


                               /S/Julian P. Rish

                              By:Julian P. Rish, CEO & Controller

                              /s/ Edwin J. Cantin
                              ________________________________
                              Edwin J. Cantin, Jr., Director

                             /s/ Tracie Rish
                             ________________________________
                             Tracie Rish, Director

Pursuant to the requirements of the Securities Exchange Act of
1934, as amended, this report has been signed below by the
following persons on behalf of the Registrant and in the capacities
and on the dates indicated.