HARRIER INC
8-K, 1996-10-28
ELECTRIC LIGHTING & WIRING EQUIPMENT
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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)           May,  1996
                                                 ---------------------------

                             HARRIER, INC.                      
- - --------------------------------------------------------------------------------
                (Exact name of registrant as specified in its charter)
                                           
                                           
    Delaware                           1-9925                     87-0427731   
- - --------------------------------------------------------------------------------
(State or other  jurisdiction           (Commission            (IRS Employer
       of incorporation                 File Number         Identification No.)


    2200 Pacific Coast Highway, #301  Hermosa Beach, CA            90254
- - --------------------------------------------------------------------------------
         (Address of principal executive offices)               (Zip Code)
                                           
                                           
Registrant's telephone number, including area code         310-376-7721   
                                                   -------------------------

                        N/A       
- - --------------------------------------------------------------------------------
            (Former name or former address, if changed since last report)
                                           
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

In May 1996 Harrier, Inc. ("the Company") changed its accounting firm from
Coopers & Lybrand LLP to Raimondo, Pettit & Glassman. The Company had no
disagreements on accounting issues with its prior accountants. The change was
made for financial reasons only.






                                      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.

                                  Harrier, Inc.


Dated:   October 25, 1996         /s/Kevin DeVito     
                                  -----------------------------
                                  Kevin DeVito - President



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