January 22, 1997
Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549
Re: Instructivision, Inc.
File Ref. No. 0-14411
Form 8 K/A dated January 17, 1997, Item 4 - Changes in Registrant's
Certifying Accountant is hereby amended to include the following
exhibit to be incorporated in the filing.
Very truly yours,
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
January 22nd, 1997
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
Instructivision, Inc, Martin and Martin, CPA's, discontinued operations
and the firm of Stanley J. Morin and Associates was formed by certain
of its former partners 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/A dated January 17,
1997 and we agree with such statements.
Very truly yours,
Stanley J. Morin and Associates
