Use NO letterheadMay 2, 1997



Securities and Exchange Commission
Attention:  Filing Desk, Stop 1-4
450 Fifth Street Northwest
Washington, DC  20549-1004

Re:       Sunstyle Corporation
     Form 10-Q, File Number 0-17165

Gentlemen:

On  behalf of Sunstyle Corporation, pursuant to the filing requirements  of
the  Securities Exchange Act of 1934, enclosed are eight (8) copies of  the
quarterly report on Form 10-Q for the period ended September 30, 1995,  one
copy of which has been manually signed.

Please acknowledge receipt of this report by signing and date stamping  the
enclosed  copy  of this letter and returning same in the enclosed  postage-
paid reply envelope.

Sincerely,



George D. Shaeffer

GS/cd

Enclosures

cc:       Ralph Quartetti
     Jeff Julien
                    SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, DC  20549
                                     
                                 FORM 10-Q
                                     
                QUARTERLY REPORT UNDER SECTION 13 OR 15(d)
                  OF THE SECURITIES EXCHANGE ACT OF 1934
                                     

For Quarter Ended      September 30, 1995


Commission File Number      0-17165


                      SUNSTYLE CORPORATION
     (Exact name of registrant as specified in its charter)

          Florida                                59-2905386
(State or other jurisdiction of               (I.R.S. Employer
 incorporation or organization)               Identification No.)


36460 US 19N Palm Harbor, Florida                      34684
(Address of principal executive offices)               (Zip Code)


Registrant's Telephone Number, Including Area Code    (813) 789-8899


Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or 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

     Title of Each Class                       Number of Shares
                                              September 30, 1995

     Common Stock, $.10 par value                  1,096,014

     Name of Each Exchange on Which Registered:

     None

                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                                     
                        CONSOLIDATED BALANCE SHEETS

                                   September 30,   December 31,
                                       1995           1994
                                     (Unaudited)    (Audited)
    ASSETS

Cash                               $     204,056  $     101,296
  Notes Receivable                         7,726          8,036
Property and Equipment, Net                    0         68,959

      Total Assets                 $     211,782  $     178,291




    LIABILITIES AND STOCKHOLDERS' EQUITY

Notes Payable to Former Parent     $     255,000  $     255,000
Interest Payable to Former Parent         85,006         66,302
Accounts Payable and
 Accrued Expenses                         17,500         26,664

      Total Liabilities                  357,506        347,966


Commitments and Contingencies

Stockholders' Deficit:
 Common Stock; $.10 Par Value;
    Authorized 10,000,000 Shares;
    Issued and Outstanding
    1,096,014 Shares                     109,601       109,601
 Additional Paid-in Capital            1,341,221     1,341,221
 Accumulated Deficit                   (1,596,546)   (1,620,497)

      Total Stockholders' Deficit        (145,724)     (169,675)
      Total Liabilities and
         Stockholders' Deficit      $     211,782$     178,291





              The accompanying notes are an integral part of
                        these financial statements.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                                     
                   CONSOLIDATED STATEMENTS OF OPERATIONS
                                (Unaudited)
                                     
                  FOR THE NINE MONTHS ENDED SEPTEMBER 30,


                                         1995          1994

Revenues:
 Gain on Sale of Fixed Assets         $   54,006    $        0
 Interest Income                           4,984         2,834

                                          58,990         2,834

Costs and Expenses:
 Audit Expense                             1,400         1,400
 General and Administrative               14,934        10,329
 Interest                                 18,705        13,806

                                          35,039        25,535

Net Income (Loss)                     $   23,951     $  (22,701)

Net Income (Loss) Per Share           $      .02     $     (.02)







              The accompanying notes are an integral part of
                        these financial statements.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                                     
                   CONSOLIDATED STATEMENTS OF OPERATIONS
                                (Unaudited)
                                     
                 FOR THE THREE MONTHS ENDED SEPTEMBER 30,


                                         1995          1994

Revenues:
 Gain on Sale of Fixed Assets         $   54,006    $        0
    Interest Income                        1,676         2,308

                                          55,682         2,308

Costs and Expenses:
 General and Administrative                5,913         4,466
 Interest                                  6,167         4,586

                                          12,080         9,052

Net Income (Loss)                     $   43,602     $   (6,744)

Net Income (Loss) Per Share           $      .04     $     (.01)




















              The accompanying notes are an integral part of
                        these financial statements.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                                     
                   CONSOLIDATED STATEMENTS OF CASH FLOWS
                                (Unaudited)
                                     
                  FOR THE NINE MONTHS ENDED SEPTEMBER 30,
                                         1995          1994
Cash Flows from Operating Activities:
 Net Income (Loss)                    $   23,951     $  (22,701)
 (Gain) on Sale of Assets                 (54,006)           0
 Adjustments to Reconcile Net Income
    (Loss) to Net Cash Provided by
    Operating Activities:
      Depreciation                         3,310         4,965
      (Increase) Decrease in Operating Assets:
         Notes Receivable                    310         4,149
      Increase (Decrease) in Operating
         Liabilities:
           Interest Payable to
              Former Parent               18,704        13,388
           Accounts Payable and Accrued
              Expenses                     (9,164)       4,583

              Total Adjustments           (40,846)      27,085

Net Cash Provided by
 Operating Activities                     (16,895)       4,384

Cash Flows from Investing Activities:
 Proceeds from Sale of Assets            119,655             0

Net Cash Provided by
 Investing Activities                    119,655             0

Cash Flows from Financing Activities:
 Principal Reduction on Notes Payable
    to Banks                                   0         (6,575)

Net Cash Used in Financing Activities          0         (6,575)

Net Increase (Decrease) in Cash          102,760         (2,191)

Cash at Beginning of Period              101,296       118,949

Cash at End of Period                 $  204,056    $  116,758

Supplemental Disclosures of Cash Flow
 Information:
    Cash Paid During the Nine Months for
      Interest                        $        0    $      419
              The accompanying notes are an integral part of
                        these financial statements.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                                     
                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                (Unaudited)
                                     
                            September 30, 1995

NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES:

     Basis of Preparation

     The unaudited financial statements presented herein have been prepared
in accordance with the instructions to Form 10-Q and do not include all of
the information and note disclosures required by generally accepted
accounting principles.  These statements should be read in conjunction with
the financial statements and notes thereto included in the Company's Form
10-K for the year ended December 31, 1994.  In the opinion of management,
these financial statements include all adjustments, consisting only of
normal recurring adjustments, necessary to summarize fairly the Company's
financial position and results of operations.  The results of operations
for the period may not be indicative of results to be expected for the
year.

     Reclassification

     Certain items in the 1994 financial statements have been reclassified
for comparative purposes to conform with the financial statement
presentation used in the 1995 statements.

     Federal and State Income Taxes

     Substantial losses have been sustained by the Company which raises
considerable doubt as to its ability to continue operations.  As a result
of the above, it is unlikely that the Company will be able to benefit from
the approximately $2,910,500 in tax loss carry forwards available as of
December 31, 1994.  Therefore, no provision has been made in these
statements for any deferred tax benefit.

NOTE 2 - CONTINGENCIES AND OTHER EVENTS:

     The Company is negotiating the settlement of its outstanding debt to
its former Parent.  Although it is possible that a settlement could result
in the transfer of essentially all remaining assets to its former Parent,
the effect of a final settlement cannot be determined at this time.

     In addition to the uncertainty discussed above, the Company has
sustained substantial net losses and has a deficit net worth at September
30, 1995, of 145,724.  These issues raise considerable doubt as to the
Company's ability to continue operations.  Management has not adopted a
plan of liquidation and is exploring several possibilities, including
selling a major interest in the Company.  The consolidated financial
statements do not include any adjustments that may result from any of the
above events.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                                     
        MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                         AND RESULTS OF OPERATIONS
                                     
                            September 30, 1995

Results of Operations

     For the Three Months Ended September 30, 1995 and 1994:

     In 1995, the Company had interest income of $1,676 compared to $2,308
in 1994.  General and administrative expenses were $5,913 in 1995 compared
to $4,466 in 1994 and interest expense was $6,167 in 1995 compared to
$4,586 in 1994.  In 1995, the Company sold its remaining property resulting
in a gain of $54,006.  As a result of the above, the Company had net income
in 1995 of $43,602 compared to a net loss in 1994 of $6,744.

     For the Nine Months Ended September 30, 1995 and 1994:

     In 1995, the Company had interest income of $4,984 compared to $2,834
in 1994.  General and administrative expenses were $14,934 in 1995 compared
to $10,329 in 1994 and interest expense was $18,705 in 1995 compared to
$13,806 in 1994.  In 1995, the Company sold its remaining property
resulting in a gain of $54,006.  As a result of the above, the Company had
net income in 1995 of $23,951 compared to a net loss in 1994 of $22,701.

Liquidity and Capital Resources

     Due to continuing losses in a depressed market, the Company ceased
construction activities and terminated all employees during May of 1991.
All remaining real estate assets were sold.  The Company's only remaining
physical asset, its office building and storage lockers, was sold during
the quarter ended September 30, 1995.

     The Company's liabilities are primarily to its former Parent in the
form of an unsecured note ($255,000), interest on the note and other
payables.  The Company is currently negotiating the settlement of its
outstanding debt to its former Parent.

     In addition to the uncertainty discussed above, the Company has
sustained substantial net losses and has a deficit net worth at September
30, 1995, of $145,724.  These issues raise considerable doubt as to the
Company's ability to continue operations.  Management has not adopted a
plan of liquidation and is currently exploring several possibilities,
including selling a major interest in the Company.  The consolidated
financial statements do not include any adjustments that may result from
any of the above events.
SIGNATURES


     Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.

                                      SUNSTYLE CORPORATION
                                           (Registrant)


Date:  June 20, 1996               By:       /s/Ralph W. Quartetti
                                           Ralph W. Quartetti, President
                                           Chief Executive Officer and
                                           Chief Financial Officer