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  

                  UNITED MERCHANTS AND MANUFACTURERS, INC.
             (Exact Name of Registrant as Specified in Charter)

      Delaware                   1-3185             13-1426280
 (State or Other Jurisdiction   (Commission       (I.R.S. Employer
  of Incorporation)             File Number)      Identification No.)

   Two Executive Drive, Fort Lee, N.J.                      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 80%-owned
     subsidiary, Reunited Holdings, Inc. (formerly Victoria Creations,
     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 subsidiary continued to operate their
     respective businesses as debtors-in-possession while the
     reorganization cases were pending.  

     Registrant and its subsidiary 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 subsidiary) was
     confirmed by the Court.

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

     Exhibit 2.1    Amended and Restated Reorganization Plan of United
                    Merchants and Manufacturers, 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 United Merchants and
                    Manufacturers, 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.

                              United Merchants and Manufacturers, Inc.

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

                  UNITED MERCHANTS AND MANUFACTURERS, INC.
             (Exact Name of Registrant as Specified in Charter)

      Delaware                   1-3185             13-1426280
 (State or Other Jurisdiction   (Commission       (I.R.S. Employer
  of Incorporation)             File Number)      Identification No.)

   Two Executive Drive, Fort Lee, N.J.                      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 80%-owned
     subsidiary, Reunited Holdings, Inc. (formerly Victoria Creations,
     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 subsidiary continued to operate their
     respective businesses as debtors-in-possession while the
     reorganization cases were pending.  

     Registrant and its subsidiary 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 subsidiary) was
     confirmed by the Court.

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

     Exhibit 2.1    Amended and Restated Reorganization Plan of United
                    Merchants and Manufacturers, 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 United Merchants and
                    Manufacturers, 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.

                              United Merchants and Manufacturers, Inc.

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