Company:  CARDINAL COMMUNICATIONS, ...
Form Type:  S-1/A
Filing Date:  7/23/1997 
CIK:  0001035398 
Address:  390 INTERLOCKEN CRESCENT,
SUITE 900 
City, State, Zip:  BROOMFIELD,, Colorado 80021 
Telephone:  (303) 285-5379 
Fiscal Year:  12/31 
Description of Business
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  FORM S-1/A
    CALCULATION OF REGISTRATION FEE
    ADDITIONAL INFORMATION
    PROSPECTUS SUMMARY
    Use of Proceeds
    Management
    RISK FACTORS
    USE OF PROCEEDS
    DIVIDENDS
    CAPITALIZATION
    SELECTED FINANCIAL DATA
    MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
      Liquidity and Capital Resources
    BUSINESS
      Competition
      Company Employees
      Company Properties
      NAME AND TITLE
    Executive Compensation
    CERTAIN TRANSACTIONS
    PRINCIPAL SHAREHOLDERS
      BENEFICIAL OWNERS
    DESCRIPTION OF SECURITIES
    Description of Common Stock
    Transfer Agent and Registrar
    LEGAL MATTERS
    EXPERTS
      BALANCE SHEET
      INCOME STATEMENT
      CASH FLOW
      NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
      INDEPENDENT AUDITOR'S REPORT
      BALANCE SHEET
      INCOME STATEMENT
      STOCKHOLDERS EQUITY
      CASH FLOW
      INDEPENDENT AUDITOR'S REPORT
      BALANCE SHEET
      INCOME STATEMENT
      STOCKHOLDERS EQUITY
      CASH FLOW
    TABLE OF CONTENTS
    Risk Factors
    Use of Proceeds
      Item 13. Other Expenses of Issuance and Distribution.
      Item 15. Recent Sales of Unregistered Securities.
      Item 16. Exhibits and Financial Statements Schedules.
      Item 17. Undertakings.
  EXHIBIT 27
BROKERAGE PARTNERS
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