SONO TEK CORP
8-K, 1996-11-04
SPECIAL INDUSTRY MACHINERY, NEC
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                             Form 8-K Current Report






                       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): October 30, 1996

                              SONO-TEK CORPORATION
             (Exact name of registrant as specified in its charter)

                                    NEW YORK
                 (State or other jurisdiction of incorporation)



        0-16035                                         14-1568099
        -------                                         ----------
(Commission File Number)                    IRS Employer Identification Number


2012 Route 9W, Bldg.
Milton, New York                                                12547
- --------------------                                            -----
(Address of principal executive offices)                      (Zip Code)



                                  914-795-2020
              (Registrant's telephone number, including area code)




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<PAGE>



ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

   (a) The  Board of Directors of Sono-Tek  Corporation (the "Company") voted to
       dismiss  Anchin,  Block & Anchin LLP (the  "Former  Accountants")  as the
       Company's  independent  accountants.  On  October  30,  1996 the  Company
       formally notified the former accountants of such dismissal.

   (b) There  were  no  disagreements   between   the  Company  and  the  former
       accountants  during the  Company's  two most recent  fiscal years and the
       subsequent  interim  period  preceding  such  dismissal  on any matter of
       accounting principals or practices,  financial statement  disclosure,  or
       auditing scope or procedure which, if not resolved to the satisfaction of
       the former accountants,  would have caused the former accountants to make
       reference  to the  matter  in their  reports.  Additionally,  during  the
       aforesaid  periods the Company was not advised by the former  accountants
       of any  "reportable  events"  as  defined in  paragraph  304(a)(1)(v)  of
       regulation S-K.

   (c) The former accountants'  opinion for the  fiscal  year ended February 28,
       1995 was qualified with respect to the Company's ability to continue as a
       going concern.

   (d) As required by  Item 304 of Regulation 8-K, the former  accountants  have
       furnished to the Company a letter  addressed to the SEC stating that they
       agree with the  statements  made by the  Company  herein.  A copy of this
       letter is attached to this Form 8-K as Exhibit 16.

   (e) The  Board of  Directors  of the  Company,  after  dismissing  the former
       accountants  as the Company's  independent  accountants,  voted to retain
       Deloitte  & Touche  LLP as the  Company's  independent  accountants.  The
       Company's Board of Directors formally notified Deloitte & Touche LLP that
       they had been retained on October 31, 1996.


ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

   (c) Exhibits;

       Exhibit 16 - Letter of Anchin, Block & Anchin LLP dated October 31, 1996.







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<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.



                                                    SONO-TEK CORPORATION
                                                         (Registrant)


                                                    BY: /s/ James L. Kehoe
                                                        ------------------
Dated: October 31, 1996                                 James L. Kehoe, Chief
                                                        Executive and Director


                                                    BY: /s/ J. Duncan Urquhart
                                                        ----------------------
Dated: October 31, 1996                                 J. Duncan Urquhart
                                                        Treasurer and Director
























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                                   Exhibit 16


Anchin, Block & Anchin LLP
CertifiedPublic Accountants

1375 Broadway
New York, New York 10018
(212) 840-3456




Securities and Exchange Commission
Washington, D.C. 20549


Gentlemen:

We were previously  principal  accountants for Sono-Tek Corporation and on April
30, 1996 we reported on the financial  statements of Sono-Tek  Corporation as of
and for the two years  ended  February  29,  1996.  On October  30, 1996 we were
dismissed  as  principal  accountants  of  Sono-Tek  Corporation.  We have  read
statements  included  under Item 4 of its Form 8-K for October 30, 1996,  and we
agree with such statements.

                                                Very truly yours,


                                                Anchin, Block & Anchin LLP
                                                Certified Public Accountants





New York, NY
October 31, 1996


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