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) October 6,1997
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 October 6,1997, the Registrant was informed that its auditor Moore
Stephens, P.C.,resigned. The Registrant as a result has appointed Callaghan
Nawrocki LLP, as the new auditors for the Registrant. The change in auditors was
approved by Registrant's Board of Directors. In connection with the audits of
the nine month period ended September 30, 1996 and the year ended December 31,
1995 through the date of resignation there were no disagreements with Moore
Stephens, P.C. 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. The former accountant's reports on the
financial statements for either the nine month period ended September 30, 1996
and the year ended December 31, 1995 did not contain an adverse opinion or
disclaimer of opinion, and were not modified as to audit scope or accounting
principles. The December 31,1995 report was modified as to uncertainty about the
Registrants ability to continue as a going concern. 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 Moore Stephens, P.C.
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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:/s/Matthew C. Schilowitz
Matthew C. Schilowitz, President
DATED: October 9, 1997
<PAGE>
Item 7. Exhibit (c)
MOORE STEPHENS, P.C.
Certified Public Accountants
340 North Avenue
Cranford, New Jersey 07016-2496
Telephone: 908-272-7000
Fax: 908-272-7101
October 8, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We have read the information under Item 4 contained in Form 8-K dated October 6,
1997 of The Harmat Organization, Inc. [Commission File #333-03501] and agree
with the statements made therein.
Very truly yours,
MOORE STEPHENS, P. C.
Certified Public Accountants.
cc: Mr. Matthew Schilowitz
