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.
Date of Report (Date of earliest event reported) November 4,1997
THE HARMAT ORGANIZATION, INC.
(Exact name of registrant as specified in its charter)
________________________Delaware______________________________
(State or Other Jurisdiction of Incorporation)
333-3501 11-2780723
(Commission File Number) (I.R.S. Employer Identification No.)
Old Country Road, P.O. Box 539, Quogue, New York 11959
(Address of principal executive offices) (Zip Code)
(516) 653-3303
(Registrant's telephone number, including area code)
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ITEM 4. Changes in Registrant's Certifying Accountant
On November 4, 1997, the Registrant was informed that its auditor
Callaghan Nawrocki LLP.,resigned. The Registrant as a result has appointed Marks
Shron & Co.,LLP as the new auditors for the Registrant. The change in auditors
was approved by Registrant's Board of Directors. Callaghan Nawrocki LLP never
performed any audit work for the Registrant. The resignation was due to their
work schedule not permitting them to do the Registrant's audit. There were no
disagreements with Callaghan Nawrocki LLP on any matter of accounting principles
or practices, financial statement disclosure or audit scope or procedure which
if not resolved to the satisfaction of the former accountants would have caused
them to make reference to the subject matter in their report. None of the events
listed in paragraphs (B) through (D) of Regulation S-B Item 304 (a) (1) (iv)
occurred.
ITEM 7. Financial Statements and Exhibits.
(c) Exhibits
1. Copy of Letter from Callaghan Nawrocki LLP.
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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 hereunto duly authorized.
THE HARMAT ORGANIZATION, Inc.
(Registrant)
By:
Matthew C. Schilowitz, President
DATED: November 5, 1997
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Exhibit (C)
Callaghan Nawrocki LLP
Certified Public Accountants
225 Broad Hollow Road
Melville, New York 11747
(516) 756-9500
152 West 57th Street
New York, New York 10019
(212) 245-1190
November 4, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Dear Sirs:
Please be advised that to the best of my knowledge and belief, the statements
made in Item 4 of the accompanying Form 8-K filed with the Securities and
Exchange Commission by The Harmat Organization, Inc. are correct.
CALLAGHAN NAWROCKI LLP
By: Michael E. Nawrocki
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