SECURITIES AND EXCHANGE COMMISSION 
                              Washington, D.C.

     Securities Exchange Act of 1934
     Release No. 39072  /  September 15, 1997

          The Securities and Exchange Commission announced the temporary
     suspension, pursuant to Section 12(k) of the Securities Exchange Act of
     1934 ("Exchange Act"), of over-the-counter trading of the securities of
     Legend Sports, Inc. ("Legend Sports" or "LGSP") of Delaware at 9:30 a.m.
     EDT on September 15, 1997 and termination at 11:59 p.m. EDT on September
     26, 1997.

          The Commission temporarily suspended trading in the securities of
     Legend Sports because of questions that have been raised about the accuracy
     and adequacy of publicly disseminated information concerning Legend Sports'
     financial condition.

          The Commission cautions broker-dealers, shareholders, and prospective
     purchasers that they should carefully consider the foregoing information
     along with all other currently available information and any information
     subsequently issued by the company.

          Further, brokers and dealers should be alerted to the fact that,
     pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the
     trading suspension, no quotation may be entered unless and until they have
     strictly complied with all the provisions of the rule.  If any broker or
     dealer has any questions as to whether or not he has complied with the
     rule, he should not enter any quotation but immediately contact the staff
     of the Securities and Exchange Commission in Washington, D.C.  If any
     broker or dealer is uncertain as to what is required by Rule 15c2-11, he
     should refrain from entering quotations relating to Legend Sports
     securities until such time as he has familiarized himself with the rule and
     is certain that all of its provisions have been met.  If any broker or
     dealer enters any quotation which is in violation of the rule, the
     Commission will consider the need for prompt enforcement action.

          If any broker-dealer or other person has any information which may
     relate to this matter, the Washington, D.C. office of the Securities and
     Exchange Commission should be telephoned at (202) 942-4705.