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
August 15, 1996 (August 12, 1996)
_________________________________________________
Date of report (Date of earliest event reported)
CHURCHILL TECHNOLOGY, INC.
_______________________________________________________
(Exact Name of Registrant as Specified in its Charter)
Colorado 0-11372 84-0904172
_________________________________________________________________
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
181 Cooper Avenue, Tonawanda, New York 14150
_________________________________________________________________
(Address of Principle Executive Offices) (Zip Code)
Registrant's telephone number, including area code(716)874-8696
______________
Former Name or Former Address, if Changed Since Last Report
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
On August 12, 1996, BDO Seidman, LLP replaced Mitchell Finley and
Company, P.C. as Churchill Technology Inc.'s principal
accountants. The registrant has not consulted with BDO Seidman,
LLP on any accounting or auditing matters during the past two
years. On January 1, 1996, Mitchell Finley and Company, P.C.
combined their practice into BDO Seidman, LLP. Mitchell Finley
and Company's report on the financial statements for the two
years ended September 30, 1995 and 1994, contained an unqualified
opinion. Also, there were no disagreements on any matter of
accounting principle or practice, financial statement disclosure,
or auditing scope or procedure with Mitchell Finley and Company,
P.C. The registrant has requested that Mitchell Finley and
Company, P.C. furnish it with a letter addressed to the SEC
stating whether it agrees with the above statements. A copy of
Mitchell Finley and Company's letter to the SEC, dated August 12,
1996, is attached as file exhibit .
Item 7. Financial Statements and Exhibits
(c) Exhibits:
16. Mitchell Finley and Company's letter addressed to the
Securities and Exchange Commission, dated August 12, 1996.
<PAGE>
Exhibit 16
Mitchell Finley and Company, P.C.
303 East Seventeenth Ave., Suite 600
Denver, CO 80203
August 12, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We were previously principal accountants for Churchill Technology
Inc. and on December 1, 1995, we reported on the financial
statements of Churchill Technology Inc. as of and for the two
years ended September 30, 1995 and 1994. On January 1, 1996,
Mitchell Finley and Company, P.C. combined their practice into
BDO Seidman, LLP, and on August 12, 1996, we were replaced as
principal accountants of Churchill Technology Inc. We have read
Churchill Technology Inc.'s statements included under Item 4 of
its Form 8-K for August 12, 1996, and we agree with such
statements.
Sincerely,
/s/_________________________
Mitchell Finley and Company, P.C.
Certified Public Accountants
Denver, Colorado
August 12, 1996
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act
of 1934, as amended, the Registrant has duly caused this report
to be signed on its behalf by the undersigned hereunto duly
authorized.
CHURCHILL TECHNOLOGY, INC.
August __, 1996 By:
Bertha Mitchell, Vice President,
Treasurer, Secretary and Chief
Financial Officer
