10-Q/A

                                  FORM 10-Q
                    SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549
(Mark One)
{X} QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
                          EXCHANGE ACT OF 1934.

For the quarterly period ended March 31, 1997
                               --------------

{   } TRANSITION REPORT PURSUANT TO SECTION 13 OF 15(d) OF THE 
                   SECURITIES EXCHANGE ACT OF 1934.

For the transition period from ........ to .........

Commission file number: 0-222680

                         NATIONAL R.V. HOLDINGS, INC.
            (Exact name of registrant as specified in its charter)

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

                             3411 N. Perris Blvd.
                           Perris, California 92571
                               (909) 943-6007
        (Address, including zip code, and telephone number, including 
           area code, of Registrant's principal executive offices)

      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 the number of shares outstanding of each of the issuer's 
classes of common stock, as of the latest practicable date.

Class                               Outstanding at May 9, 1997
- -----                               --------------------------
Common stock, par value                   6,243,932
$.01 per share
This Amendment No. 1 on Form 10-Q/A is being filed solely to add the attached
Exhibit 27 
             

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1997
<CASH>                                             587
<SECURITIES>                                         0
<RECEIVABLES>                                   16,097
<ALLOWANCES>                                       177
<INVENTORY>                                     34,216
<CURRENT-ASSETS>                                53,461
<PP&E>                                          22,067
<DEPRECIATION>                                   4,825
<TOTAL-ASSETS>                                  80,260
<CURRENT-LIABILITIES>                           23,026
<BONDS>                                          7,192
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            63
<OTHER-SE>                                      48,152
<TOTAL-LIABILITY-AND-EQUITY>                    80,260
<SALES>                                         58,596
<TOTAL-REVENUES>                                58,596
<CGS>                                           50,993
<TOTAL-COSTS>                                   50,993
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  49
<INCOME-PRETAX>                                  4,087
<INCOME-TAX>                                     1,698
<INCOME-CONTINUING>                              2,389
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,389
<EPS-PRIMARY>                                     0.36
<EPS-DILUTED>                                     0.36