GENERAL DEVICES INC
8-K, 2000-06-12
NON-OPERATING ESTABLISHMENTS
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                       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)

                                  June 8, 2000



                              GENERAL DEVICES, INC.
             (Exact name of registrant as specified in its charter)


                                   NEW JERSEY
         (State of other jurisdiction of incorporation or organization)


        0-3125                                       21-0661726
(Commission File Number)               (I.R.S. Employer Identification Number)

            376 Main Street
        Bedminster, New Jersey                                 07921
(Address of principal executive offices)                    (Zip Code)


               Registrant's telephone number, including area code
                                 (908)234-1881


<PAGE>



Item 4.      Changes in Registrant's Certifying Accounts
------       -------------------------------------------

     On June 8, 2000 the Board of Directors of the Company  retained  Bederson &
Company, LLP ("Bederson"),  Certified  Public  Accountants,  as  its  certifying
accountant  for the fiscal year ended December 31, 2000,  replacing  Cogen Sklar
LLP ("Cogen Sklar").

     No report on the financial  statements of the Company issued by Cogen Sklar
during the last two fiscal years  contained an adverse  opinion or disclaimer of
opinion,  or was  qualified  or  modified  as to  uncertainly,  audit  scope  or
accounting  principles,  nor were  there any  disagreements  during the last two
fiscal  years and  through  June 8, 2000,  between  Cogen  Sklar and the Company
concerning any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure,  which disagreements if not resolved
would have required  Bederson to make reference to the subject matter thereof in
connection with its report. During the last two fiscal years and through June 8,
2000,  none of the  events  listed in items (1)  through  (3) of Item  304(b) of
Regulation  S-K have  occurred;  and  during  such  period the  Company  has not
consulted with Bederson  concerning any matter referred to under  paragraphs (i)
or (ii) of Item 304(a)(2) of Regulation S-K.


Item 7.      Financial Statements, Pro Forma Financial Information and Exhibits.
-------      -------------------------------------------------------------------

(c)          Exhibits

16.1         Letter  of  Cogen  Sklar,  dated  June  12,  2000  pursuant to Item
             304(a)(3) of Regulation S-K.



<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 hereunto duly authorized.

                                                    General Devices, Inc.
                                                  -----------------------------
                                                          (Registrant)


                                             By   Theodore Raymond
                                                  -----------------------------
                                                  Theodore Raymond
                                                  President


                                             Date June 12, 2000
                                                  -----------------------------




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