January 31, 1995


Securities and Exchange Commission
Operations Center
6432 General Green Way
Alexandria, Virginia  22312-2413

Attn:  Filer Support

Gentlemen:

Enclosed please find the Edgar Filing of the Form 8-K for
Geriatric & Medical Companies, Inc. 

We are maintaining an executed copy of the document in our files.

Very truly yours,

GERIATRIC & MEDICAL COMPANIES, INC.



James J. O'Malley
Vice President and
Chief Financial Officer


JJM\amt


Enclosure
<PAGE>
[{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 473}]
{"company-data": {"conformed-name": "GERIATRIC & MEDICAL COMPANIES INC", "cik": "0000041147", "assigned-sic": "8051", "irs-number": "231713341", "state-of-incorporation": "DE", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-03997", "film-number": "95504097"}, "business-address": {"street1": "5601 CHESTNUT ST", "city": "PHILADELPHIA", "state": "PA", "zip": "19139", "phone": "2157488852"}, "mail-address": {"street1": "5601 CHESTNUT ST", "city": "PHILADELPHIA", "state": "PA", "zip": "19139"}, "former-company": [{"former-conformed-name": "GERIATRIC & MEDICAL CENTERS INC", "date-changed": "19920703"}, {"former-conformed-name": "RUPUBLIC GYPSUM CO", "date-changed": "19711121"}]}
January 31, 1995

Securities and Exchange Commission
Operations Center
6432 General Green Way
Alexandria, Virginia  22312-2413

Attn:  Filer Support

Gentlemen:

Enclosed please find the Edgar Filing of the Form 8-K for
Geriatric & Medical Companies, Inc. 

We are maintaining an executed copy of the document in our files.

Very truly yours,

GERIATRIC & MEDICAL COMPANIES, INC.

James J. O'Malley
Vice President and
Chief Financial Officer

JJM\amt

Enclosure