COMMERCIAL ACQUISITIONS CORP /C0/ 8-K

CURRENT REPORT ON FORM 8-K--APRIL 17, 1997

EXHIBIT 3.1--ARTICLES OF AMENDMENT--APRIL 16, 1997

EXHIBIT 3.2--ARTICLES OF AMENDMENT--JUNE 10, 1997

EXHIBIT 10.1--COMMERCIAL CONTRACT TO BUY AND SELL

EXHIBIT 10.2--BUSINESS LEASE DATED APRIL 17, 1997