HARLEYSVILLE NATIONAL CORP
8-K, 1995-05-18
NATIONAL COMMERCIAL BANKS
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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:  May 18, 1995
                              
                              
              Harleysville National Corporation
- ------------------------------------------------------------
   (Exact name of registrant as specified in its charter)
                              
                              
               Commission file number 0-15237
                              
                              
                              
         Pennsylvania                                 23-2210237
- ----------------------------------                ------------------
  (State or other jurisdiction of                   (I.R.S. Employer
   incorporation or organization)                  Identification No.)
                              


483 Main Street, Harleysville, Pennsylvania            19438
- -------------------------------------------            -----------
(Address of principal executive offices)               (Zip Code)


Registrant's telephone number, including area code: (215) 256-8851

<PAGE> Page 2
Item 1. - None

Item 2. - None

Item 3. - None

Item 4. - Changes in Registrant's Certifying Accountant

 (I)  Effective May 11, 1995, the registrant has elected not to
      reappoint KPMG Peat Marwick LLP as its independent accountants
      and to appoint Grant Thornton LLP as its independent accountants.
      KPMG Peat Marwick LLP's reports on the financial statements for
      the two fiscal years ended December 31, 1994 and 1993 were
      unqualified and did not contain an adverse opinion, any disclaimers,
      qualification or modification as to uncertainty, audit scope, or
      accounting principles.  The decision to change firms was recommended
      by the Audit Committee of the Board of Directors.

      In connection with the audits of the financial statements of the
      registrant for the fiscal years ended December 31, 1994 and 1993 and
      during the period commencing January 1, 1995 through May 10, 1995,
      there were no disagreements or any reportable events as described in
      the applicable sections of Item 304(a) of Regulation SK.

Item 5. - None

Item 6. - None

Item 7. - Financial Statements and Exhibits

 (c)  Exhibits:
      Letters from KPMG Peat Marwick LLP

Item 8. - None

<PAGE> Page 3
                         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 thereunto duly authorized.



                              HARLEYSVILLE NATIONAL CORPORATION




                              /s/ Walter E. Daller, Jr.
                              -----------------------------------
                              Walter E. Daller, Jr., President
                              and Chief Executive Officer
                              (Principal executive officer)



                              /s/ Vernon L. Hunsberger
                              -----------------------------------
                              Vernon L. Hunsberger, Treasurer
                              (Principal financial and accounting
                                        officer)


Date:  May 18, 1995


                    KPMG PEAT MARWICK LLP
                     1600 Market Street
                 Philadelphia, PA 19103-7212




May 17, 1995




Mr. Walter E. Daller
President and Chief Executive Officer
Harleysville National Corporation
483 Main Street
Harleysville, Pennsylvania 19438

Dear Mr. Daller,

This is to confirm that the client-auditor relationship
between Harleysville National Corporation (Commission File
Number 0-15237) and KPMG Peat Marwick LLP has ceased.

Very truly yours,


/s/ KPMG PEAT MARWICK LLP

cc:  Chief Accountant
     SECPS Letter File, Mail Stop 9-5
     Securities and Exchange Commission
     450 Fifth Street, NW
     Washington, DC 20549


                    KPMG PEAT MARWICK LLP
                     1600 Market Street
                 Philadelphia, PA 19103-7212




May 17, 1995




Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen:

We were previously principal accountants for Harleysville
National Corporation and, under the date of January 31,
1995, we reported on the consolidated financial statements
of Harleysville National Corporation and subsidiaries as of
and for the years ended December 31, 1994 and 1993.  On May
11, 1995, our appointment as principal accountants was
terminated.  We have read Harleysville National
Corporation's statements included under Item 4 of its Form 8-
K dated May 18, 1995, and we agree with such statements.

Very truly yours,


/s/ KPMG PEAT MARWICK LLP




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