SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549
                      ------------------------------------

                                   FORM 8-K/A

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


         Date of Report (Date of earliest event reported): July 18, 2003

                           MARKETSHARE RECOVERY, INC.
                 -----------------------------------------------
             (Exact name of Registrant as specified in its charter)


          Delaware                         0-15807             31-1190725
        -----------                      ----------         ---------------
(State or other jurisdiction            (Commission         (IRS Employer
       of incorporation)                File Number)        Identification No.)

  95 Broadhollow Road, suite 101 Melville New York               11747
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    (Address of principal executive offices)                   (Zip Code)


       Registrant's telephone number, including area code: (631) 385-0007


                             Health & Leisure, Inc.
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          (Former Name or Former Address, if Changed Since Last Report)

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ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION
         AND EXHIBITS.

     (a)  Financial Statements of Business Acquired:

          The attached financial statements of MarketShare Recovery, Inc., a New
          York  corporation  and a wholly owned  subsidiary  of the  registrant,
          MarketShare Recovery,  Inc., a Delaware corporation and formerly known
          as  Health &  Leisure,  Inc.  are  filed as an  amendment  to Form 8-K
          originally filed on July 18, 2003 pursuant to Item 7(a) (4).

     (b)  Pro forma financial  information - not applicable  because  historical
          financial  statements  of  MarketShare  Recovery,  Inc.,  a  New  York
          corporation became historical  financial statements of the registrant,
          MarketShare  Recovery, Inc., a Delaware corporation and formerly known
          as Health & Leisure, Inc.

     (c)  Exhibits

          *99.1 Acquisition Agreement  and Plan of Merger  by and among  Venture
                Sum, Inc. a then wholly  owned  subsidiary  of Health & Leisure,
                Inc. and MarketShare Recovery, Inc., a New York corporation
                dated June 13, 2003.

          *99.2 Form of Promissory Note dated June 13, 2003.

          *99.3 Limited Lock-Up and Pledge Letter Agreement.

          *99.4 Preferred Stock Designation.

           99.5 Audited financial  statements  for the years ended  December 31,
                2002 and 2001 and the unaudited interim financial statements for
                the three months  ended March 31,  2003 and 2002 of  MarketShare
                Recovery, Inc.,  a  New  York  corporation  and a  wholly  owned
                subsidiary of the  registrant,  MarketShare  Recovery,  Inc.,  a
                Delaware corporation and formerly known as Health & Leisure,
                Inc.(included herein as Exhibit 99.5).


* As previously filed on the Company's 8-K report filed on July 18, 2003.




                                   SIGNATURES

         Pursuant to the  requirements  of the  Securities  and  Exchange Act of
1934,  the  Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.


                           MARKETSHARE RECOVERY, INC.


Date:  September 15, 2003                By: /s/ Raymond Barton
                                         --------------------------------------
                                         Raymond Barton
                                         President and Chief Executive Officer






                                  EXHIBIT INDEX



          *99.1 Acquisition Agreement  and Plan of Merger  by and among  Venture
                Sum, Inc. a then wholly  owned  subsidiary  of Health & Leisure,
                Inc. and MarketShare Recovery, Inc., a New York corporation
                dated June 13, 2003.

          *99.2 Form of Promissory Note dated June 13, 2003.

          *99.3 Limited Lock-Up and Pledge Letter Agreement.

          *99.4 Preferred Stock Designation.

           99.5 Audited financial  statements  for the years ended  December 31,
                2002 and 2001 and the unaudited interim financial statements for
                the three months  ended March 31,  2003 and 2002 of  MarketShare
                Recovery, Inc.,  a  New  York  corporation  and a  wholly  owned
                subsidiary of the  registrant,  MarketShare  Recovery,  Inc.,  a
                Delaware corporation and formerly known as Health & Leisure,
                Inc. (included herein as Exhibit 99.5).


* As previously filed on the Company's 8-K report filed on July 18, 2003.