PHYSICIANS LASER SERVICES, INC.
115 E. BOCA RATON ROAD
BOCA RATON, FL 33432
June 14, 1996


To: Securities and Exchange Commission
    Washington, DC 20549

Gentlemen:

Pursuant to your message id number 6-57815 notifying the registrant of the
suspension of the filing of its Form S-8 filed under Accession number
0000740695-96-000004, and your message id number 0-27269 notifying the
registrant of suspension of its correction of suspended filing of accession
number 0000740695-96-000004, this constitutes a correction of the suspended
filing accession numbers 0000740695-96-000004 and 0000740695-96-000006.  
Further, this filing constitutes a correction of the Form S-8 inadvertently
filed as a test filing under accession number 0000740695-96-000011.  The
filing fee of $103.45 has been previously paid via wire transfer on May
6, 1996.


Very truly yours


/s/Raymond F. Stack
President

PART I

Item 1.   Plan Information.  (a)(1) The title of the Plan shall be
          the "Consultant Compensation Plan" and the name of the
          Registrant whose securities are to be offered pursuant to
          the plan is Physicians Laser Services, Inc.

          (2) The general nature and purpose of the plan is to pay
          and satisfy the compensation (in the form of shares of
          the Registrant's common stock) owed to the consultants
          and advisors of the Registrant who have assisted the
          Registrant in marketing, business planning and
          negotiating for the acquisition of subsidiary companies
          for Registrant.  The duration of the plan shall be for a
          period of one year commencing on May 6, 1996.  There are
          no provisions for early termination of modification of
          the plan.  The  plan is not intended to be any form of tax
          deferred compensation or other retirement benefit plan.  
          Rather, it is intended exclusively for payment of compensation
          to consultants and advisors pursuant to pre-existing written
          contracts with such consultants and advisors.

          (3) The plan is not an employee retirement benefit plan
          and is not subject to any provision of ERISA.

          (4) The address and telephone number that may be used to
          obtain additional information about the plan being
          registered in this form S-8 is (407) 750-2300.  Since the
          exclusive purpose of this plan is to provide compensation
          (in the form of shares of the Registrant's capital stock)
          to the consultants and advisors of the Registrant, there
          are no assets of the plan, nor is there any investment of
          any funds in the plan.

     (b)  (1) The title and total amount of securities to be
          offered pursuant to the plan is 500,000 shares of
          Registrant's common stock.

          (2) The stock offered under the plan has already been
          registered under section 6 of the Securities Act of 1933
          and an order declaring the registration statement
          effective pursuant to section 8(a) of the Securities Act
          of 1933 has been issued on June 13, 1984.  The
          Registrant's SEC file number is 2-89401, and the
          information contained in the aforesaid registration
          statement is hereby incorporated into this Form S-8 by
          reference.

     (c)  Persons and parties who may participate in the plan
          include, exclusively: the consultants and business
          advisors of the Registrant who have introduced or
          arranged for the introduction to the Registrant of, or
          who have negotiated in behalf of the Registrant with,
          merger and/or acquisition candidates, provided management
          consulting services to Registrant and/or provided market
          analysis for the Registrant's mobile laser business.

     (d)  The period of time within which the above described
          consultants and advisors may participate in the plan is
          one year from May 6, 1996.  The basis upon which
          the price at which the securities may be purchased is to
          be determined is a flat payment of 100,000 shares, plus
          an option to purchase 200,000 shares at an exercise price
          of $0.50 per share and an option to purchase 200,000
          shares at an exercise price of $1.00 per share for the
          services rendered pursuant to the attached agreement
          between the Registrant and its business consultants and
          advisors described in paragraph (c) above.  The
          securities are not to be purchased in the open market,
          but instead, are to be issued directly by the Registrant.

          Accordingly, no commission or other charges are imposed
          for the issuance of the shares.

     (e)  The Registrant has informed its consultants and advisors
          eligible to participate in the plan that the shares issued
          under this plan are restricted only as provided under and in
          accordance with Rule 701 of the Rules and Regulations under
          the Securities Act of 1933, as amended.

     (f)  The plan is not, and is not in any way intended to be, a
          "qualified plan" under section 401 of the Internal
          Revenue Code.  Paragraphs (g), (h), (i) and (j) of Item
          1 are inapplicable.
<PAGE>
                            PART II

Item 3.   Incorporation of Documents by Reference.  The following
          documents are incorporated herein by reference: (a) the
          Registrant's latest annual report (Form 10-K for 1995)
          filed pursuant to section 13(a) or 15(d) of the
          Securities Exchange Act of 1934 and the Registrant's
          audited financial statements for the period ended October
          31, 1995 attached to its Form 10-K for 1995, (b) the 
          Registrant's Form 8K and Form 8K/A filed on March 11, 1996
          and April 18, 1996 respectively, and (c) all other
          reports filed pursuant to section 13(a) or 15(d) of the
          Securities Exchange Act of 1934 since the end of the
          fiscal year covered by the documents referred to in (a)
          above.

Item 4.   Description of Securities.  (a)(1) The securities
          registered under this compensatory benefit plan are the
          Registrant's common stock, which bear the exclusive right
          to vote on all matters requiring shareholder approval
          under the Registrant's bylaws and the right to receive
          all dividends declared by the Registrant board of
          directors.  The Registrant has authorized up to 10
          million shares of preferred stock; however, there are no
          shares of preferred stock currently issued or outstanding
          by the Registrant or any other securities having a
          preference on dividends, liquidation or assets of the
          Registrant over the rights of the common equity
          securities holders.

          (2)  The Registrant is not including any preferred stock
          as part of this plan.

          (3)  Except as summarized in Item 4(a)(1), there are no
          other material rights of the owners of the stock included
          in this compensatory benefit plan.

          (4)  There are no material provisions of the Registrant's
          articles of incorporation or bylaws that may delay, defer
          or prevent the occurrence of a "Change in Control".

     (b)  The Registrant is not offering or including in this
          compensatory benefit plan any debt securities.

     (c)  The Registrant is also offering or including in this
          compensatory benefit plan other securities, which shall
          provide the consultant's and advisors with an option or right
          to purchase the Retistrant's common stock at a purchase 
          price of $0.50 per share for up to 200,000 shares and an
          option to purchase an additional 200,000 shares at a
          purchase price of $1.00 per share of the Registrant's
          common stock.

Item 5.   Interests of Named Experts and counsel.  The Registrant
          has not engaged any "expert" within the meaning of Item 
          509 of Regulation S-K for the purpose of preparing this
          registration statement.

Item 6.   Indemnification of Directors.  The Registrant's president
          and CEO, and the chairman of its Board of Directors, is each
          a controlling person and, pursuant to their respective
          employment contracts, each has been indemnified by the 
          Registrant with respect to errors or omissions in the
          performance of their duties as officers and directors of
          the Registrant.

Item 7.   Exemption from Registration.  The Registrant is claiming an
          exemption from registrantion for the securities constituting
          a part of this compensatory benefit plan pursuant to 
          Regulation E, Rule 701 of the Rules and Regulations under
          Securities Act of 1933, as amended.  Specifically, in 
          accordance with paragraph (b)(ii) of Rule 701, the Registrant
          has entered into a written contract relating to the 
          compensation of the persons entitled to participate in
          this compensatory benefit plan.  A copy of such written 
          contract has previously been filed with the Securities and 
          Exchange Commission as an attachment to the Form 13D filed
          on or about October 2, 1995 and incorporated by reference
          into the Form 8-K filed by the Registrant on March 11, 1996 
          and the Form 8-K/A filed by the Registrant on or about April 
          18, 1996.  For purposes of this Item 7, the Registrant's 
          Form 8-K and Form 8-K/A, including the attached written 
          contracts relating to the compensation of the persons 
          entitled to participate in this plan are incorporated into
          this Form S-8 by this reference.

Item 8.   Exhibits.  The Registrant has previously filed a registration
          statement under section 6 of the Securities Act of 1933, as 
          amended and an order declaring such registration statement
          to be effective pursuant to section 8(a) of the Securities Act
          of 1933, as amended has been issued by the Securities Exchange
          Commission on June 13, 1984.  The Registrant's SEC file number
          2-89401, and the stock offered under this compensatory benefit
          plan is the same as has already been so registered.  The 
          information contained in the Registrant's aforesaid registration
          statement and SEC order declaring such registration statement
          to be effective is hereby incorporated into this Form S-8
          by reference.  Also incorporated into this Form S-8 by reference
          are the forms filed by the Registrant referred to and described
          in Item 3 above.

Item 9.   Undertakings.  The Registrant hereby undertakes to comply, to 
          the extent not previously complied with in its June 13, 1984
          registration statement, all requirements of Item 512 of
          Regulation S-B or Regulation S-K, as applicable.

     IN WITNESS WHEREOF, pursuant to the requirements of the Securities
Act of 1933, as amended, the undersigned officer of the Registrant hereby 
certifies that the Registrant has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused 
this registration statement to be signed in the name and on behalf of
the Registrant by a duly authorized officer, in the city of Boca Raton, 
State of Florida as of the 6th day of May, 1996.


PHYSICIANS LASER SERVICES, INC.
(f/k/a Ex-Cel Resources, Inc.)


By: /s/ Raymond F. Stack, president and treasurer




     Pursuant to the requirements of the Securities Act of 1933, as
amended, this registration statement has been signed by the following 
persons in the representative capacities specified below on the
6th day of May, 1996, which signatures constitute the approval of the 
full board of directors of the Registrant.


/s/ Raymond F. Stack, as a member of
the Registrant's Board of Directors


/s/ Gerard D. Grau, as a member of
the Registrant's Board of Directors
[{"type": "S-8", "sequence": "1", "secsgml_size_bytes": 12341}]
{"company-data": {"conformed-name": "PHYSICIANS LASER SERVICES INC /FL", "cik": "0000740695", "assigned-sic": "1311", "irs-number": "133188137", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-06005", "film-number": "96581030"}, "business-address": {"street1": "115 E BOCA RATON ROAD", "city": "BOCA RATON", "state": "FL", "zip": "33432", "phone": "4073923435"}, "mail-address": {"street1": "P.O. BOX 907", "city": "BOCA RATON", "state": "FL", "zip": "33429-0907"}, "former-company": {"former-conformed-name": "EX CEL RESOURCES INC", "date-changed": "19940518"}}
PHYSICIANS LASER SERVICES, INC.
115 E. BOCA RATON ROAD
BOCA RATON, FL 33432
June 14, 1996

To: Securities and Exchange Commission
    Washington, DC 20549

Gentlemen:

Pursuant to your message id number 6-57815 notifying the registrant of the
suspension of the filing of its Form S-8 filed under Accession number
0000740695-96-000004, and your message id number 0-27269 notifying the
registrant of suspension of its correction of suspended filing of accession
number 0000740695-96-000004, this constitutes a correction of the suspended
filing accession numbers 0000740695-96-000004 and 0000740695-96-000006.  
Further, this filing constitutes a correction of the Form S-8 inadvertently
filed as a test filing under accession number 0000740695-96-000011.  The
filing fee of $103.45 has been previously paid via wire transfer on May
6, 1996.

Very truly yours

/s/Raymond F. Stack
President

PART I

Item 1.   Plan Information.  (a)(1) The title of the Plan shall be
          the "Consultant Compensation Plan" and the name of the
          Registrant whose securities are to be offered pursuant to
          the plan is Physicians Laser Services, Inc.

          (2) The general nature and purpose of the plan is to pay
          and satisfy the compensation (in the form of shares of
          the Registrant's common stock) owed to the consultants
          and advisors of the Registrant who have assisted the
          Registrant in marketing, business planning and
          negotiating for the acquisition of subsidiary companies
          for Registrant.  The duration of the plan shall be for a
          period of one year commencing on May 6, 1996.  There are
          no provisions for early termination of modification of
          the plan.  The  plan is not intended to be any form of tax
          deferred compensation or other retirement benefit plan.  
          Rather, it is intended exclusively for payment of compensation
          to consultants and advisors pursuant to pre-existing written
          contracts with such consultants and advisors.

          (3) The plan is not an employee retirement benefit plan
          and is not subject to any provision of ERISA.

          (4) The address and telephone number that may be used to
          obtain additional information about the plan being
          registered in this form S-8 is (407) 750-2300.  Since the
          exclusive purpose of this plan is to provide compensation
          (in the form of shares of the Registrant's capital stock)
          to the consultants and advisors of the Registrant, there
          are no assets of the plan, nor is there any investment of
          any funds in the plan.

     (b)  (1) The title and total amount of securities to be
          offered pursuant to the plan is 500,000 shares of
          Registrant's common stock.

          (2) The stock offered under the plan has already been
          registered under section 6 of the Securities Act of 1933
          and an order declaring the registration statement
          effective pursuant to section 8(a) of the Securities Act
          of 1933 has been issued on June 13, 1984.  The
          Registrant's SEC file number is 2-89401, and the
          information contained in the aforesaid registration
          statement is hereby incorporated into this Form S-8 by
          reference.

     (c)  Persons and parties who may participate in the plan
          include, exclusively: the consultants and business
          advisors of the Registrant who have introduced or
          arranged for the introduction to the Registrant of, or
          who have negotiated in behalf of the Registrant with,
          merger and/or acquisition candidates, provided management
          consulting services to Registrant and/or provided market
          analysis for the Registrant's mobile laser business.

     (d)  The period of time within which the above described
          consultants and advisors may participate in the plan is
          one year from May 6, 1996.  The basis upon which
          the price at which the securities may be purchased is to
          be determined is a flat payment of 100,000 shares, plus
          an option to purchase 200,000 shares at an exercise price
          of $0.50 per share and an option to purchase 200,000
          shares at an exercise price of $1.00 per share for the
          services rendered pursuant to the attached agreement
          between the Registrant and its business consultants and
          advisors described in paragraph (c) above.  The
          securities are not to be purchased in the open market,
          but instead, are to be issued directly by the Registrant.

          Accordingly, no commission or other charges are imposed
          for the issuance of the shares.

     (e)  The Registrant has informed its consultants and advisors
          eligible to participate in the plan that the shares issued
          under this plan are restricted only as provided under and in
          accordance with Rule 701 of the Rules and Regulations under
          the Securities Act of 1933, as amended.

     (f)  The plan is not, and is not in any way intended to be, a
          "qualified plan" under section 401 of the Internal
          Revenue Code.  Paragraphs (g), (h), (i) and (j) of Item
          1 are inapplicable.
PART II

Item 3.   Incorporation of Documents by Reference.  The following
          documents are incorporated herein by reference: (a) the
          Registrant's latest annual report (Form 10-K for 1995)
          filed pursuant to section 13(a) or 15(d) of the
          Securities Exchange Act of 1934 and the Registrant's
          audited financial statements for the period ended October
          31, 1995 attached to its Form 10-K for 1995, (b) the 
          Registrant's Form 8K and Form 8K/A filed on March 11, 1996
          and April 18, 1996 respectively, and (c) all other
          reports filed pursuant to section 13(a) or 15(d) of the
          Securities Exchange Act of 1934 since the end of the
          fiscal year covered by the documents referred to in (a)
          above.

Item 4.   Description of Securities.  (a)(1) The securities
          registered under this compensatory benefit plan are the
          Registrant's common stock, which bear the exclusive right
          to vote on all matters requiring shareholder approval
          under the Registrant's bylaws and the right to receive
          all dividends declared by the Registrant board of
          directors.  The Registrant has authorized up to 10
          million shares of preferred stock; however, there are no
          shares of preferred stock currently issued or outstanding
          by the Registrant or any other securities having a
          preference on dividends, liquidation or assets of the
          Registrant over the rights of the common equity
          securities holders.

          (2)  The Registrant is not including any preferred stock
          as part of this plan.

          (3)  Except as summarized in Item 4(a)(1), there are no
          other material rights of the owners of the stock included
          in this compensatory benefit plan.

          (4)  There are no material provisions of the Registrant's
          articles of incorporation or bylaws that may delay, defer
          or prevent the occurrence of a "Change in Control".

     (b)  The Registrant is not offering or including in this
          compensatory benefit plan any debt securities.

     (c)  The Registrant is also offering or including in this
          compensatory benefit plan other securities, which shall
          provide the consultant's and advisors with an option or right
          to purchase the Retistrant's common stock at a purchase 
          price of $0.50 per share for up to 200,000 shares and an
          option to purchase an additional 200,000 shares at a
          purchase price of $1.00 per share of the Registrant's
          common stock.

Item 5.   Interests of Named Experts and counsel.  The Registrant
          has not engaged any "expert" within the meaning of Item 
          509 of Regulation S-K for the purpose of preparing this
          registration statement.

Item 6.   Indemnification of Directors.  The Registrant's president
          and CEO, and the chairman of its Board of Directors, is each
          a controlling person and, pursuant to their respective
          employment contracts, each has been indemnified by the 
          Registrant with respect to errors or omissions in the
          performance of their duties as officers and directors of
          the Registrant.

Item 7.   Exemption from Registration.  The Registrant is claiming an
          exemption from registrantion for the securities constituting
          a part of this compensatory benefit plan pursuant to 
          Regulation E, Rule 701 of the Rules and Regulations under
          Securities Act of 1933, as amended.  Specifically, in 
          accordance with paragraph (b)(ii) of Rule 701, the Registrant
          has entered into a written contract relating to the 
          compensation of the persons entitled to participate in
          this compensatory benefit plan.  A copy of such written 
          contract has previously been filed with the Securities and 
          Exchange Commission as an attachment to the Form 13D filed
          on or about October 2, 1995 and incorporated by reference
          into the Form 8-K filed by the Registrant on March 11, 1996 
          and the Form 8-K/A filed by the Registrant on or about April 
          18, 1996.  For purposes of this Item 7, the Registrant's 
          Form 8-K and Form 8-K/A, including the attached written 
          contracts relating to the compensation of the persons 
          entitled to participate in this plan are incorporated into
          this Form S-8 by this reference.

Item 8.   Exhibits.  The Registrant has previously filed a registration
          statement under section 6 of the Securities Act of 1933, as 
          amended and an order declaring such registration statement
          to be effective pursuant to section 8(a) of the Securities Act
          of 1933, as amended has been issued by the Securities Exchange
          Commission on June 13, 1984.  The Registrant's SEC file number
          2-89401, and the stock offered under this compensatory benefit
          plan is the same as has already been so registered.  The 
          information contained in the Registrant's aforesaid registration
          statement and SEC order declaring such registration statement
          to be effective is hereby incorporated into this Form S-8
          by reference.  Also incorporated into this Form S-8 by reference
          are the forms filed by the Registrant referred to and described
          in Item 3 above.

Item 9.   Undertakings.  The Registrant hereby undertakes to comply, to 
          the extent not previously complied with in its June 13, 1984
          registration statement, all requirements of Item 512 of
          Regulation S-B or Regulation S-K, as applicable.

     IN WITNESS WHEREOF, pursuant to the requirements of the Securities
Act of 1933, as amended, the undersigned officer of the Registrant hereby 
certifies that the Registrant has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused 
this registration statement to be signed in the name and on behalf of
the Registrant by a duly authorized officer, in the city of Boca Raton, 
State of Florida as of the 6th day of May, 1996.

PHYSICIANS LASER SERVICES, INC.
(f/k/a Ex-Cel Resources, Inc.)

By: /s/ Raymond F. Stack, president and treasurer

     Pursuant to the requirements of the Securities Act of 1933, as
amended, this registration statement has been signed by the following 
persons in the representative capacities specified below on the
6th day of May, 1996, which signatures constitute the approval of the 
full board of directors of the Registrant.

/s/ Raymond F. Stack, as a member of
the Registrant's Board of Directors

/s/ Gerard D. Grau, as a member of
the Registrant's Board of Directors