ELECTRONIC SYSTEMS TECHNOLOGY INC
8-K/A, 1996-03-15
ELECTRONIC COMPONENTS & ACCESSORIES
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                 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549
                                   FORM 8-K/A



                         CURRENT REPORT (AMENDED)
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934  


                    Date of Report:  February 9, 1996




                      ELECTRONIC SYSTEMS TECHNOLOGY INC.
                         (A Washington Corporation)

                         Commission File no. 2-92949-S
                  IRS Employer Identification no. 91-1238077

                           415 N. Quay St. #4
                          Kennewick  WA  99336
                  (Address of principal executive offices)


     Registrant's telephone number, including area code:(509) 735-9092
<PAGE>
ITEM 5.  OTHER EVENTS

In preparation of year end financial statements, bad debt expense will be
incurred, and the Company's accounts receivable balance will be reduced, in
the amount of $57,204 for amounts owed to the Company by Diversified
Engineering, of Richmond, Virginia.  Due to lack of payment on the part of
Diversified Engineering, it was considered necessary by Management to reduce
the Company's accounts receivable balance for those amounts not paid by
Diversified.

The Company's products, with a value of $57,204, were provided to 
Diversified in the summer of 1995 for installation in a water treatment 
plant project.  To date the Company has not received any payments. The 
Company has retained counsel, and is examining legal options to expedite 
collection of the amounts owed to the Company.

<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.

ELECTRONIC SYSTEMS TECHNOLOGY, INC.

T.L. KIRCHNER
  
By: T.L. Kirchner
President
Date: MAR 15 1996


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