UNITED STATES SECURITIES AND EXCHANGE COMMISSION


Securities Act of 1933 Release No. 7330 / September 13, 1996

     SEC APPROVES PLAN FOR DISGORGEMENT DISTRIBUTION IN THE
     MATTER OF ELLIOTT B. ROSENBERG, JACK A. GILBERT, HOWARD
     M. CAPLAN, GERALD J. PERLMUTAR AND DOUGLAS H. MANSFIELD

     The Securities and Exchange Commission today approved the
Division of Enforcement's plan for distributing to eligible
claimants $435,000 disgorged in the Matter of Elliott B.
Rosenberg, Jack A. Gilbert, Howard M. Caplan, Gerald J. Perlmutar
and Douglas H. Mansfield ("Disgorgement Plan").   Pursuant to the
Disgorgement Plan, investors who purchased the common stock of
Multireal Properties, Inc. ("Multireal") in the United States
during the period October 15, 1987, through September 30, 1988,
or purchased the common stock of Delicorp Foodservice, Inc.
("Delicorp") in the United States during the period April 7,
1988, through September 23, 1988, may be eligible to share in the
distribution of the disgorgement fund if they suffered an
aggregate net loss from their purchases and sales of either
Multireal or Delicorp stock during the relevant periods. 

     The Securities and Exchange Commission had ordered
disgorgement and other remedial sanctions in its Order
Instituting Proceedings Pursuant To Section 8A of the Securities
Act of 1933 and Section 15(b)(6) of the Securities Exchange Act
of 1934, Making Findings and Imposing Sanctions and Cease And
Desist Orders.  See In the Matter of Elliott B. Rosenberg, Jack
A. Gilbert, Howard M. Caplan, Gerald J. Perlmutar and Douglas H.
Mansfield, Admin. Proc. File No. 3-8703 (May 25, 1995). 

     Any person wishing to submit a claim may request claim forms
by contacting the following:

     Jonathan R. Barr
     U.S. Securities and Exchange Commission
     450 Fifth Street, N.W.
     Mail Stop 5-4
     Washington, D.C.  20549
     (202) 942-7220

All claims must be submitted by no later than December 30, 1996.