UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Sections 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): ~~May~~August 17, 2003

Moore-Handley, Inc.
(Exact name of registrant as specified in its charter)

Delaware
_________________________
(State or other jurisdiction of incorporation)

0-14324
_________________________
(Commission File Number)

63-0819773
________________________
(I.R.S. Employer Identification No.)

Moore Handley, Inc.
3140 Pelham Parkway
Pelham, Alabama 35124
(Address of principal executive offices)
(Zip Code)

(205) 663-8011
(Registrant's telephone number, including area code)

~~ITEM~~ Page ~~7. EXHIBITS.~~1

~~(c) Exhibits~~ITEM 12. Results of Operations and Financial Condition.

~~Exhibit~~ The ~~99.1 Release~~Company issued its earnings release, dated ~~May~~August 17, 2003, reporting ~~operating~~its results for the second quarter ~~ended~~2003, ~~March~~a ~~31,~~copy ~~2003~~of which is attached hereto as Exhibit 99 and is furnished pursuant to this Item 12 and should not be deemed filed with the Commission.

~~ITEM 9. Results of Operations and Financial Condition~~ Page ~~furnished under Item 12 of Regulation S-K~~2

Attached hereto as Exhibit 99.1 and incorporated herein by reference is the Release, dated May 1, 2003, reporting operating results for the quarter ended March 31, 2003.

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 thereunto duly authorized.

Moore-Handley, Inc

(Registrant)

By: /s/Gary C. Mercer
Name: Gary C. Mercer
Title: Chief Financial Officer

Date: ~~May~~August 17, 2003

Page 3

Exhibit Index

Exhibit Number
Description

99.1 Release, dated ~~May~~August 17, 2003, reporting operating results for the quarter ended June ~~March 31~~30, 2003.

Page 4

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