SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549


                              FORM 8-K/A
                            Amendment No. 2


                Pursuant to Section 13 or 15(d) of the
                 Securities and Exchange Act of 1934


     Date of Report (Date of earliest event reported):  May 28, 1997

                           First Cash, Inc.
                           ----------------
         (Exact name of registrant as specified in its charter)


                               Delaware
                               --------
             (State or other jurisdiction of incorporation)


           0-19133                                75-2237318
           -------                                ----------
   (Commission File Number)           (IRS Employer Identification No.)



            690 East Lamar, Suite 400, Arlington, Texas 76011
            -------------------------------------------------
      (Address of principal executive offices, including zip code)


                              (817)460-3947
                              -------------
          (Registrant's telephone number, including area code)


<PAGE>



Items 4 and 7 of the Company's Current Report on Form 8-K, dated June 4,
1997 are amended and restated as set forth below.


Item 4.  Changes in Registrant's Certifying Accountant.

     In April 1997, at the direction of the audit committee of the board
of directors, First Cash, Inc. (the "Company") solicited proposals from
several accounting firms to become the Company's independent
accountants, including the audit of the Company's financial statements. 
On June 26, 1997, the Company notified Deloitte & Touche LLP of the 
Company's intention to engage Deloitte & Touche LLP as independent
accountants for the audit of the Company's financial statements for the 
fiscal year ending July 31, 1997.  On May 28, 1997, Price
Waterhouse LLP resigned as the independent accountants for the audit of
the Company's financial statements and the client-auditor relationship
between the Company and Price Waterhouse LLP ceased.

     The reports of Price Waterhouse LLP on the financial statements of
the Company for each of the past two years contained no adverse opinion
or disclaimer of opinion or any qualification or modification as to
uncertainty, audit scope or accounting principles.

     During the two fiscal years ending July 31, 1995 and July 31, 1996,
and during the period from August 1, 1996 through May 28, 1997, there
were no reportable events.

     During the two fiscal years ending July 31, 1995 and July 31, 1996,
and during the period from August 1, 1996 through May 28, 1997, there
were no disagreements with Price Waterhouse LLP on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure that, if not resolved to the satisfaction of
Price Waterhouse LLP, would have caused a reference to the subject
matter of the disagreement in its audit report.

     The Company has provided Price Waterhouse LLP a copy of the
disclosures contained herein and requested Price Waterhouse LLP to
furnish the Company a copy of a letter from Price Waterhouse LLP to the
Securities and Exchange Commission stating whether it agrees with the
above statements.  The letter from Price Waterhouse LLP is filed as an
exhibit to this Form 8-K. 


Item 7.  Financial Statements and Exhibits.

     c.  Exhibits.
         16  --  Letter from Price Waterhouse LLP to the Securities and
                 Exchange Commission.

     

                              SIGNATURE

     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 hereunto duly authorized.


Dated:  July 1, 1997                       FIRST CASH, INC.
                                            ----------------
                                            (Registrant)

	
                                            Rick L. Wessel
                                            --------------	
                                            Rick L. Wessel
                                            Chief Financial Officer,
                                            Secretary and Treasurer






                                                           Exhibit 16

                                          1700 City Center Tower II
                                          301 Commerce Street
                                          Fort Worth, TX  76102

PRICE WATERHOUSE LLP


June 5, 1997

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


Ladies and Gentlemen:

                           FIRST CASH, INC.
                           ----------------

We have read Item 4 of First Cash Inc.'s Form 8-K dated June 4, 1997 and
are in agreement with the statements contained therein.

Yours very truly,

/s/ Price Waterhouse LLP