PUBLICKER <PUL> AUDITORS' OPINION UNQUALIFIED
Publicker Industries Inc said
its 1986 financial statements will receive an unqualified
opinion by the company's auditors, Authur Andersen and Co.
    The company said the qualified opinion on its 1985
financial statements will be changed to an unqualified opinion.
The 1985 opinion had been qualified due to the uncertainty of
the ultimate recoverability of the amount at which Publicker's
United Kingdom beverage division's assets are carried.
    The company said it has been in the process of
substantially reducing its inventory of Scotch Whisky and
currently intends to complete the reduction by the end of 1987.
 Reuter
