SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549

                             ------------------

                                  FORM 8-K

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

      Date of report (Date of earliest event reported) - April 9, 1997

                          REUNITED HOLDINGS, INC.
             (Exact Name of Registrant as Specified in Charter)

    Rhode Island                   0-15238           05-0301429
 (State or Other Jurisdiction    (Commission       (I.R.S. Employer  
  of Incorporation)              File Number)      Identification No.)

  Two Executive Drive, Fort Lee, NJ                         07024-3308
(Address of Principal Executive Offices)                    (Zip Code)

Registrant's telephone number, including area code         201-585-2100


     Item 3. Bankruptcy or Receivership.

     As previously reported, the Registrant and its parent company,
     United Merchants and Manufacturers, Inc., each filed petitions
     for reorganization relief under Chapter 11 of the United States 
     Bankruptcy Code on February 22, 1996.  The petitions were filed
     with the United States Bankruptcy Court for the Southern District
     of New York ("Court").  

     Registrant and its parent company continued to operate their
     respective  businesses as debtors-in-possession while the
     reorganization cases were pending.  

     Registrant and its parent company each filed an Amended and
     Restated Reorganization Plan with the Court dated February 25,
     1997.  After the solicitation procedures set forth by the Court
     were completed, a confirmation hearing was held on April 9, 1997. 
     At the conclusion of the hearing, the Amended and Restated
     Reorganization Plan of the Registrant (and of its parent company)
     was confirmed by the Court.

     Item 7.  Financial Statements, Pro Forma Financial Information
     and Exhibits.

     Exhibit 2.1    Amended and Restated Reorganization Plan of
                    Reunited Holdings, Inc.  (formerly Victoria
                    Creations, Inc.), dated February 25, 1997

     Exhibit 99.1   Findings of Fact, Conclusion of Law, and Order
                    under 11 U.S.C. Sections 1129(a) and (b) and Fed.
                    R. Bankr. P. 3020 Confirming Amended and Restated
                    Reorganization Plan of Reunited Holdings, Inc.
                    (Formerly Victoria Creations, Inc.) Dated February
                    25, 1997, dated April 10, 1997


                                 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 hereunto duly authorized.

                                 Reunited Holdings, Inc.

     Date April 24, 1997         By /s/ Norman R. Forson
                                    Norman R. Forson
                                    Senior Vice President
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{"company-data": {"conformed-name": "REUNITED HOLDINGS INC", "cik": "0000796812", "assigned-sic": "3960", "irs-number": "050301429", "state-of-incorporation": "RI", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-15238", "film-number": "97586542"}, "business-address": {"street1": "TWO EXECUTIVE DR", "street2": "STE 780", "city": "FORT LEE", "state": "NJ", "zip": "07024", "phone": "2015852100"}, "mail-address": {"street1": "1650 PALISADE AVE", "city": "TEANECK", "state": "NJ", "zip": "07666"}, "former-company": {"former-conformed-name": "VICTORIA CREATIONS INC", "date-changed": "19920703"}}
SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549

                             ------------------

                                  FORM 8-K

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

      Date of report (Date of earliest event reported) - April 9, 1997

                          REUNITED HOLDINGS, INC.
             (Exact Name of Registrant as Specified in Charter)

    Rhode Island                   0-15238           05-0301429
 (State or Other Jurisdiction    (Commission       (I.R.S. Employer  
  of Incorporation)              File Number)      Identification No.)

  Two Executive Drive, Fort Lee, NJ                         07024-3308
(Address of Principal Executive Offices)                    (Zip Code)

Registrant's telephone number, including area code         201-585-2100

     Item 3. Bankruptcy or Receivership.

     As previously reported, the Registrant and its parent company,
     United Merchants and Manufacturers, Inc., each filed petitions
     for reorganization relief under Chapter 11 of the United States 
     Bankruptcy Code on February 22, 1996.  The petitions were filed
     with the United States Bankruptcy Court for the Southern District
     of New York ("Court").  

     Registrant and its parent company continued to operate their
     respective  businesses as debtors-in-possession while the
     reorganization cases were pending.  

     Registrant and its parent company each filed an Amended and
     Restated Reorganization Plan with the Court dated February 25,
     1997.  After the solicitation procedures set forth by the Court
     were completed, a confirmation hearing was held on April 9, 1997. 
     At the conclusion of the hearing, the Amended and Restated
     Reorganization Plan of the Registrant (and of its parent company)
     was confirmed by the Court.

     Item 7.  Financial Statements, Pro Forma Financial Information
     and Exhibits.

     Exhibit 2.1    Amended and Restated Reorganization Plan of
                    Reunited Holdings, Inc.  (formerly Victoria
                    Creations, Inc.), dated February 25, 1997

     Exhibit 99.1   Findings of Fact, Conclusion of Law, and Order
                    under 11 U.S.C. Sections 1129(a) and (b) and Fed.
                    R. Bankr. P. 3020 Confirming Amended and Restated
                    Reorganization Plan of Reunited Holdings, Inc.
                    (Formerly Victoria Creations, Inc.) Dated February
                    25, 1997, dated April 10, 1997

                                 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 hereunto duly authorized.

                                 Reunited Holdings, Inc.

     Date April 24, 1997         By /s/ Norman R. Forson
                                    Norman R. Forson
                                    Senior Vice President