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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000912057-96-011286.txt : 19960603
<SEC-HEADER>0000912057-96-011286.hdr.sgml : 19960603
ACCESSION NUMBER:		0000912057-96-011286
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19960330
FILED AS OF DATE:		19960531
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEATTLE FILMWORKS INC
		CENTRAL INDEX KEY:			0000791050
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PHOTOFINISHING LABORATORIES [7384]
		IRS NUMBER:				910964899
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0928

	FILING VALUES:
		FORM TYPE:		10-Q/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15338
		FILM NUMBER:		96575678

	BUSINESS ADDRESS:	
		STREET 1:		1260 16TH AVE WEST
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98119
		BUSINESS PHONE:		2062811390

	MAIL ADDRESS:	
		STREET 1:		1260 16TH AVENUE WEST
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98119

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN PASSAGE MARKETING CORP
		DATE OF NAME CHANGE:	19890320
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q/A
<SEQUENCE>1
<DESCRIPTION>10-Q\A
<TEXT>

<PAGE>
   
                                   FORM 10-Q/A
                                (AMENDMENT NO. 1)
    
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549

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

  For the quarterly period ended:  MARCH 30, 1996  Commission file no. 0-15338
                                   --------------                      -------


                             SEATTLE FILMWORKS, INC.
                             -----------------------
             (Exact name of registrant as specified in its charter)



               WASHINGTON                               91-0964899
    -------------------------------          ----------------------------------
    (State or other jurisdiction of          (I.R.S. Employer Identification No.
    incorporation or organization)

    1260 16TH AVENUE WEST, SEATTLE, WA                    98119
  ----------------------------------------                -----
  (Address of principal executive offices)              (Zip Code)

Registrant's telephone number, including area code:    (206) 281-1390
                                                       --------------



     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 for such shorter period that the
registrant was required to file such reports), and (2) has been subject to the
filing requirements for the past 90 days.

Yes   X    No
    -----     -----

     As of April 30, 1996, there were issued and outstanding 10,809,951 shares
of common stock, par value $.01 per share.

   
<PAGE>
    
                                   SIGNATURES


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

                                        SEATTLE FILMWORKS,  INC.
                                             (REGISTRANT)
   
DATED:    May 31, 1996                  By: //s// Case H. Kuehn
                                            ----------------------------------
                                                     Case H. Kuehn
                                                Vice President-Finance
                                                Chief Financial Officer
                                               (Principal Financial and
                                                  Accounting Officer)
    
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>2
<DESCRIPTION>FINANCIAL DATA SCHEDULE
<TEXT>

<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SEATTLE
FILMWORKS INC. SECOND QUARTER 1996 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          SEP-28-1996
<PERIOD-START>                             OCT-01-1995
<PERIOD-END>                               MAR-30-1996
<CASH>                                            7114
<SECURITIES>                                         0
<RECEIVABLES>                                     1286<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                       6992
<CURRENT-ASSETS>                                 16334
<PP&E>                                            4329<F1>
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                   31492
<CURRENT-LIABILITIES>                             8727
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           108
<OTHER-SE>                                       19531
<TOTAL-LIABILITY-AND-EQUITY>                     31492
<SALES>                                              0
<TOTAL-REVENUES>                                 34510
<CGS>                                            20907
<TOTAL-COSTS>                                    11537
<OTHER-EXPENSES>                                 (161)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   1
<INCOME-PRETAX>                                   2226
<INCOME-TAX>                                       772
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      1454
<EPS-PRIMARY>                                      .12
<EPS-DILUTED>                                      .12
<FN>
<F1>ASSET VALUES REPRESENT NET AMOUNTS
</FN>
        

</TABLE>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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