SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G/a
Under the Securities Exchange Act of 1934
HANDLEMAN COMPANY
(Name of Issuer)
COMMON Stock ($0.01 par value)
(Title of Class of Securities)
410252100
(CUSIP Number)
December 31, 2006
(Date of Event Which Requires Filing of this Statement)
Check the appropriate box to designate the rule pursuant to
which this Schedule is filed:
[ ] Rule 13d-1(b)
[X] Rule 13d-1(c)
[ ] Rule 13d-1(d)
The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to the
subject class of securities, and for any subsequent amendment containing
information which would alter the disclosures provided in a prior cover page.
The information required on the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section 18
of the Securities Exchange Act of 1934 ("Act") or otherwise
subject to the liabilities of that section of the Act but shall
be subject to all other provisions of the Act (however, see the Notes).
CUSIP No. 410252100
________________________________________________________________
1 NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
Joseph L. Harrosh 556-50-2195
_________________________________________________________________
2 CHECK THE APPROPRIATE BOX (a) [ ]
IF A MEMBER OF A GROUP (See Instructions) (b) [ ]
_________________________________________________________________
3 SEC USE ONLY
_________________________________________________________________
4 CITIZENSHIP OR PLACE OF ORGANIZATION United States
_________________________________________________________________
|
| (7) SOLE VOTING POWER
| 1,915,600 SHARES
|_____________________________
|
| (8) SHARED VOTING POWER
| -0-
NUMBER OF SHARES BENEFICIALLY |_____________________________
OWNED BY EACH REPORTING |
PERSON WITH | (9) SOLE DISPOSITIVE POWER
| 1,915,600 SHARES
|_____________________________
|
| (10) SHARED DISPOSITIVE
| POWER
| -0-
___________________________________|_____________________________
11 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:
1,915,600 COMMON STOCK ($0.01 PAR VALUE)
_________________________________________________________________
12 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES
CERTAIN SHARES (See Instructions) [ ]
_________________________________________________________________
13 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11) : 9.4426%
PER FORM 10Q FOR THE QUARTERLY PERIOD ENDING October 28,2006,
THERE WERE 20,286,740 SHARES COMMON STOCK ($0.01 PAR VALUE)
AS OF December 1, 2006.
_________________________________________________________________
14 TYPE OF REPORTING PERSON IN
_________________________________________________________________
Item 1.
(a) Name of Issuer:
HANDLEMAN COMPANY
(b) Address of Issuer's Principal Executive Offices:
500 KIRTS BLVD.
TROY, MICHIGAN 48084-5225
PHONE (248) 362-4400
Item 2.
(a) Name of Person Filing:
Joseph L. Harrosh
(b) Address of Principal Business Office:
P.O. BOX 6009, FREMONT, CA 94538
(c) Citizenship:
United States
(d) Title of Class of Securities:
Common Stock ($0.01 par value)
(e) CUSIP Number:
410252100
Item 3. If this statement is filed pursuant to Sections 240.13d-1(b)
or 240.13d-2(b) or (c), check whether the person filing is a:
(a) [ ] Broker or dealer registered under Section 15 of the
Act (15 U.S.C. 78o).
(b) [ ] Bank as defined in Section 3(a)(6) of the Act
(15 U.S.C. 78c).
(c) [ ] Insurance company as defined in Section 3(a)(19) of
the Act (15 U.S.C. 78c).
(d) [ ] Investment company registered under Section 8 of the
Investment Company Act of 1940 (15 U.S.C. 80a-8).
(e) [ ] An investment adviser in accordance with Section
240.13d-1(b)(1)(ii)(E);
(f) [ ] An employee benefit plan or endowment fund in accordance
with Section 240.13d-1(b)(1)(ii)(F);
(g) [ ] A parent holding company or control person in accordance with
Section 240.13d-1(b)(1)(ii)(G);
(h) [ ] A savings associations as defined in Section 3(b) of the
Federal Deposit Insurance Act (12 U.S.C. 1813);
(i) [ ] A church plan that is excluded from the definition of an
investment company under Section 3(c)(14) of the Investment Company
Act of 1940 (15 U.S.C. 80a-3);
(j) [ ] Group, in accordance with Section 240.13d-1(b)(1)(ii)(J).
Item 4. Ownership
Provide the following information regarding the aggregate
number and percentage of the class of securities of the issuer identified
in Item 1.
(a) Amount beneficially owned: 1,915,600 SHARES
(b) Percent of class: 9.4426%
(c) Number of Shares as to which the person has:
(i) Sole power to vote or to direct to vote:
1,915,600 SHARES
(ii) Share power to vote or to direct to vote:
0 Shares
(iii) Sole power to dispose or to direct the disposition of:
1,915,600 SHARES
(iv) Shared power to dispose or to direct the disposition of:
0 Shares
Item 5. Ownership of Five Percent or Less of a Class
If this statement is being filed to report the fact that as of
the date hereof the reporting person has ceased to be the beneficial
owner of more than five percent of the class of securities, check the
following [ ].
Item 6. Ownership of More than Five Percent on Behalf of Another Person
If any other person is known to have the right to receive or
the power to direct the receipt of dividends from, or the proceeds from
the sale of, such securities, a statement to that effect should be included
in response to this item and, if such interest relates to more than five
percent of the class, such person should be identified. A listing of the
shareholders of an investment company registered under the Investment
Company Act of 1940 or the beneficiaries of empolyee benefit plan pension
fund endowment fund is not required.
Item 7. Identification and Classification of the Subsidiary Which Acquired
the Security Being Reported on By the Parent Holding Company
If a parent holding company has filed this schedule, pursuant to
Rule 13d-1(b)(ii)(G), so indicate under Item 3(g) and attach an exhibit
stating the identity and the Item 3 classification of the relevant
subsidiary. If a parent holding company has filed this schedule pursuant
to Rule 13d-1(c) or Rule 13d-1(d), attach an exhibit stating the
identification of the relevant subsidiary.
Item 8. Identification and Classification of Memebers of the Group
If a group has filed this schedule pursuant to Section 240.13d-
1(b)(1)(ii)(J), so indicate under Item 3(j) and attach an exhibit stating
the identity and Item 3 classification of each memeber group. If a group
has filed this schedule pursuant to Section 240.13d-1(c) or Section
240.13d-1(d), attach an exhibit stating the identity of each member group.
Item 9. Notice of Dissolution of Group
Notice of dissolution of a group may be furnished as an exhibit
stating the date of the dissolution and that all further filings with
respect to transactions in the security reported on will be filed, if
required, by members of the group, in their individual capacity. See item 5
Item 10. Certification
(a) The following certification shall be included if the
statement is filed pursuant to Section 240.13d-1(b):
By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were not acquired and are
not held in the ordinary course of business and were not acquired
and are not held for the purpose of or with the effect of changing
or influencing the control of the issuer of the securites and
were not acquired and are not held in connection with or as a
participant in any transaction having that purpose or effect.
(b) The following certification shall be included if the
statement is filed pursuant to Section 240.13d-1(c):
By signing below I certify that to the best of my knowledge and
belief, the securities referred to above were not acquired and are
not held for the purpose of or with the effect of changing or
influencing the control of the issuer of the securities and were
not acquired and are not held in connection with or as a
participant in any transaction having that purpose or effect.
SIGNATURE
After reasonable inquiry and to the best of my knowledge and
belief, the undersigned certifies that the information set forth
in this statement is true, complete and correct.
Date: January 22, 2007
/s/ JOSEPH L. HARROSH