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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: December 20, 1996
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INSTRUCTIVISION, INC.
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(Exact name of registrant as specified in its charter)
New Jersey 0-14411 22-2386359
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(State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification NO.)
3 Regent Street, Livingston, NJ 07039
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (201) 992-9081
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n/a
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(Former name or former address, if changed since last report)
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ITEM 4. Changes in Registrant's Certifying Accountant.
The former accountant, Martin & Martin CPA's was disolved effective
November 1, 1996 and the firm of Stanley J. Morin and Associates was
formed and continues the majority of the practice of the former
accountant and has been engaged as the new accountant. The former
accountant's reports covering the past two years included unqualified
opinions. This change in accountants was approved by the Board of
Directors. There were no disagreements which developed between the
former accountant and management at the decision making level during
the two most recent fiscal years and any subsequent interim periods.
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[CAPTION]
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.
December 20, 1996 INSTRUCTIVISION, INC.
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(Date) (Registrant)
Rosemary Comras
President
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Letterhead of
STANLEY J.MORIN AND ASSOCIATES
Certified Public Accountants
14 Ridgedale Avenue Suite 205
Cedar Knolls NJ 07927-1106
December 20, 1996
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
Re: Instructivision, Inc.
File Ref No. 0-14411
Effective November 1, 1996, the former principal accountant of
Martin and Martin, CPA's discontinued operations and the firm of
Stanley J. Morin and Associates was formed and continues the majority
of the practice of Martin and Martin CPA's, including the accounting
services for the above referenced registrant. We have read
Instructivision, Inc's statements included under Item 4 of its
Form 8-K dated December 20, 1996 and we agree with such statements.
Very truly yours,
Stanley J. Morin and Associates
