10-K/A

                       SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C.  20549
                                  FORM 10-K/A

(Mark One)
[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE 
    ACT OF 1934 (FEE REQUIRED)
                                      OR
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
    EXCHANGE ACT OF 1934 (NO FEE REQUIRED)
                      For the year ended December 31, 1996
                         Commission file number 0-22268
                          NATIONAL R.V. HOLDINGS, INC.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)

           Delaware                                     No. 33-0371079
- -------------------------------             -----------------------------------
(State or other jurisdiction of             (I.R.S.Employer Identification No.)
 incorporation or organization)

3411 N. Perris Blvd., Perris, California                               92571
- ----------------------------------------                             ----------
(Address of principal executive offices)                             (Zip Code)
       Registrant's telephone number, including area code:  (909) 943-6007
        Securities registered pursuant to Section 12(b) of the Act:  NONE
           Securities registered pursuant to Section 12(g) of the Act:  

Common Stock, par value $.01 per share                    NASDAQ
- --------------------------------------  ----------------------------------------
        (Title of class)             (Name of each Exchange on which registered)

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 such
filing requirements for the past 90 days.
                          Yes_X_               No___

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 
of Regulation S-K is not contained herein, and will not be contained, to the 
best of registrant's knowledge, in definitive proxy or information statements 
incorporated by reference in Part III of this Form 10-K or any amendment to
this Form 10-K.  [ ]

Aggregate market value (based upon the closing sale price) of the voting stock 
held by nonaffiliated stockholders of Registrant as of March 27, 1997 was 
approximately $50,108,799.

The number of shares outstanding of the Registrant's common stock, as of March 
27, 1997, was  6,243,280.

                   Documents Incorporated by Reference: None
This Amendment No. 1 on Form 10-K/A is being filed solely to add the attached
Exhibit 27 
                                    - 1 -

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                             819
<SECURITIES>                                         0
<RECEIVABLES>                                    5,699
<ALLOWANCES>                                       177
<INVENTORY>                                     34,015
<CURRENT-ASSETS>                                42,972
<PP&E>                                          20,121
<DEPRECIATION>                                   4,579
<TOTAL-ASSETS>                                  68,050
<CURRENT-LIABILITIES>                           13,419
<BONDS>                                          7,272
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            62
<OTHER-SE>                                      45,470
<TOTAL-LIABILITY-AND-EQUITY>                    68,050
<SALES>                                        137,101
<TOTAL-REVENUES>                               137,101
<CGS>                                          118,643
<TOTAL-COSTS>                                  118,643
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 357
<INCOME-PRETAX>                                 11,010
<INCOME-TAX>                                     4,405
<INCOME-CONTINUING>                              6,605
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     6,605
<EPS-PRIMARY>                                     1.26
<EPS-DILUTED>                                     1.24