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Microcap & Penny Stocks : AETTQ - Alliance Entertainment - Largest Music Distributor
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To: wlheatmoon who wrote (26)1/7/1998 8:21:00 PM
From: TokyoMex   of 169
 
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 10-Q

{X } QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d)
OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED

SEPTEMBER 30, 1996

or

{ } TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d)
OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM --------- TO ----------.

Commission File Number 1-13054

ALLIANCE ENTERTAINMENT CORP.

(Exact name of registrant as specified in its charter)

Delaware 13-3645913
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

110 East 59th Street, New York, New York 10022
(Address of principal executive offices) (Zip Code)

(212) 935-6662
( Registrant's telephone number, including area code)

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

As of November 11, 1996, the number of shares outstanding of the
registrant's common stock was 44,764,853.

Transmitted: 12/24/96 17:40 (CDSQ1)
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