HELP AT HOME INC
8-K/A, 1999-10-12
HOME HEALTH CARE SERVICES
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                              UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549

                                 FORM 8-K

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

                              July 12, 1999
                    (Date of earliest event reported)

                            Help At Home, Inc.
          (Exact name of registrant as specified in its charter)

           Delaware                   33-97034              36-4033986
(State or other jurisdiction    Commission File Number     (IRS Employer
      of incorporation)                                Identification Number)

        223 West Jackson, Suite 500
               Chicago, IL                                        60606
  (Address of principal executive offices)                      (Zip Code)
              (312)663-4244
  (Registrant's telephone number, including area code)

                Changes in the Registrant's Certifying Accountant
                                    (Item 4)



<PAGE>
  Item 4 Cont.

       Pursuant to  action  by  the Audit  Committee  of  the  Board  of
  Director of the Company,  PricewaterhouseCoopers LLP was dismissed  on
  July  12,  1999.  There  were  no  adverse  opinions,  disclaimers  or
  qualifications in the accountant's report on the Financial  Statements
  except for a modification related to  going concern and there were  no
  disagreements or reportable events for either of the past two years or
  the period subsequent  through July 12,  1999. Effective  on July  13,
  1999 the Company has  engaged Richard A. Eisner  & Company LLP as  its
  new principal independent auditors.




<PAGE>

                                SIGNATURES

       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 duly authorized.

                            Help At Home, Inc.
                               (Registrant)



  Date:     August 19, 1999     /s/Louis Goldstein, Chairman and CEO




                                              PricewaterhouseCoopers LLP
                                              203 North LaSalle Street
                                              Chicago Il 60601-1210
                                              Telephone (312) 701 5500
                                              Facsimile (312) 701 6533

       September 7, 1999


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

       Commissioners:

       We  have  read  the  statements  made  by Help at Home Inc. (copy
       attached), which we understand will be filed with the Commission,
       pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
       report  dated  July  12,  1999.   We  agree  with  the statements
       concerning our Firm in such Form 8-K.

       Very truly yours,

       /s/ PricewaterhouseCoopers LLP

       PricewaterhouseCoopers LLP





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