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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 x7dgc1yllY3dCI4rDuhNkw==

<SEC-DOCUMENT>0000806085-96-000115.txt : 19960813
<SEC-HEADER>0000806085-96-000115.hdr.sgml : 19960813
ACCESSION NUMBER:		0000806085-96-000115
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19960812
SROS:			NYSE

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEAR CORP /DE/
		CENTRAL INDEX KEY:			0000842162
		STANDARD INDUSTRIAL CLASSIFICATION:	PUBLIC BUILDING AND RELATED FURNITURE [2531]
		IRS NUMBER:				133386776
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-43537
		FILM NUMBER:		96608134

	BUSINESS ADDRESS:	
		STREET 1:		21557 TELEGRAPH RD
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034
		BUSINESS PHONE:		3137461500

	MAIL ADDRESS:	
		STREET 1:		21557 TELEGRAPH CORP
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEAR SEATING CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEAR SIEGLER SEATING CORP
		DATE OF NAME CHANGE:	19900723

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEHMAN BROTHERS HOLDINGS INC
		CENTRAL INDEX KEY:			0000806085
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				133216325
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		AMERICAN EXPRESS TWR
		STREET 2:		3 WORLD FINANCIAL CNTR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10048
		BUSINESS PHONE:		2125267000

	MAIL ADDRESS:	
		STREET 1:		AMERICAN EXPRESS TOWER 15TH FL
		STREET 2:		2 WORLD TRADE CENTER
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10048

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SHEARSON LEHMAN HUTTON HOLDINGS INC
		DATE OF NAME CHANGE:	19901017
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<DESCRIPTION>LEAR SEATING CORPORATION 13G AMENDMENT NO. 2
<TEXT>


                          Lehman Brothers Holdings Inc.
                      3 World Financial Center, 24th Floor
                               New York, NY 10285


                                                  OFFICE OF THE GENERAL COUNSEL


                                                  August 9, 1996


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

       Attn:  Document Control--EDGAR

       Re:  SCHEDULE 13G AMENDMENT NO. 2


Dear Commissioner:

         On behalf of Lehman Brothers  Holdings Inc.,  Lehman  Brothers  Capital
Partners II L.P., Lehman Brothers  Merchant Banking Portfolio  Partnership L.P.,
Lehman  Brothers  Offshore  Investment  Partnership  L.P.  and  Lehman  Brothers
Offshore  Partnership -- Japan L.P.,  (the  "Reporting  Persons"),  submitted in
electronic form for filing,  is an Amendment No. 2 to a Schedule 13G relating to
the Reporting Person's ownership of Common Stock of Lear Seating Corporation

         If you have any questions  regarding  this filing,  please  contact the
undersigned at (212) 526-1911.


                                                       Very truly yours,

                                                       /s/ Karen C. Manson
                                                      -----------------
                                                      Karen C. Manson
                                                      Vice President
                                                      Secretary


Enclosure

cc:      Lear Seating Corporation
         New York Stock Exchange

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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