HICKORY TECH CORP
8-K, 1998-03-11
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                                   UNITED STATES
                         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):      March 5, 1998
                                                       ---------------------

                               HICKORY TECH CORPORATION
- --------------------------------------------------------------------------------
                (Exact name of registrant as specified in its charter)



          Minnesota                    0-13721                41-1524393
- --------------------------------------------------------------------------------
(State or other jurisdiction         (Commission            (IRS Employer
      of incorporation)              File Number)         Identification No.)




221 East Hickory Street, P.O. Box 3248, Mankato, MN                   56002-3248
- --------------------------------------------------------------------------------
(Address of principal executive offices)                              (Zip code)




Registrant's telephone number including area code          (800) 326-5789
                                                 ------------------------------

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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On March 5, 1998, the Registrant notified Olsen, Thielen & Co., Ltd. of their
dismissal as the Registrant's certifying accountants effective April 13, 1998.
On February 25, 1998, the Audit Committee of the Board of Directors of the
Registrant approved this action. During the Registrant's two most recent fiscal
years and through March 5, 1998, there were no disagreements with Olsen, Thielen
& Co., Ltd. on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of Olsen, Thielen & Co., Ltd., would have
caused that firm to make reference to the subject matter of the disagreement in
connection with its report. Olsen, Thielen & Co., Ltd.'s report on the
Registrant's financial statements for the past two years contained no adverse
opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope, or accounting principles.  During the Registrant's two
most recent fiscal years and through March 5, 1998, there were no reportable
events (as described in Regulation S-K Item 304(a)(1)(v)).  The Registrant has
provided Olsen, Thielen & Co., Ltd. with a copy of the disclosures contained
herein and has requested that Olsen, Thielen & Co., Ltd. furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made by the Registrant herein and, if not, stating
the respects in which it does not agree.  A copy of Olsen, Thielen & Co., Ltd.
letter dated March 11, 1998 is filed as Exhibit 16 to this Form 8-K.



ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

(c) Exhibits.  See "Exhibit Index" on the last page of this report, which is
incorporated herein by reference.

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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.

Date:   March 11, 1998
     ----------------------

                             
                             HICKORY TECH CORPORATION

                             By     /s/ Robert D. Alton, Jr.
                                 ----------------------------------------------
                                 Robert D. Alton, Jr., Chief Executive Officer



                             By    /s/ David A. Christensen
                                 ----------------------------------------------
                                  David A. Christensen, Chief Financial Officer




                               HICKORY TECH CORPORATION

                                    EXHIBIT INDEX
                                        to
                              Form 8-K Current Report
                      (Date of Event Reported: March 5, 1998)


Exhibit No.                        Document Description
- -----------                        --------------------


16.       Letter of Olsen, Thielen & Co., Ltd. to the Securities and Exchange
          Commission.


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                                                                      Exhibit 16

[Olsen Thielen & Co., Ltd. Letterhead]





March 11, 1998



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549



Gentlemen:

We have read the statements made by Hickory Tech Corporation (copy attached)
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated March 5, 1998.  We
agree with the statements concerning our Firm in such Form 8-K.


Sincerely,

/s/ Olsen Thielen & Co., Ltd.

Olsen Thielen & Co., Ltd.







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