KBF POLLUTION MANAGEMENT INC
8-K, 1997-03-10
SANITARY SERVICES
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SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

Form 8-K

CURRENT REPORT


Pursuant to Section 13 or 15(b) of the Securities
Exchange Act of 1934



Date of Report (Date of earliest event reported) January 10, 1997

                KBF POLLUTION MANAGEMENT, INC.                  


(Exact name of registrant as specified in its charter)


                                                                  

(State or other               (Commission         (IRS Employer
jurisdiction of               File Number)       Identification No.)
incorporation)

             1110 Farmingdale Road, North Lindenhurst, New York 
11757                      
(Address of principal executive offices)


Registrant's telephone number, including area code (516)225-0007          




                                                             
(Former name, if changed since last report)



                                                                                
                                        
(Former Address, if changed since last report)
<PAGE>Item 4.  CHANGES IN THE REGISTRANT'S CERTIFYING ACCOUNTANT.

     Shapiro, Bress & Goldstein, L.L.P. ( formerly known as Shapiro & Bress 
CPA's, P.C. and Shapiro, Bress & Guidice CPA's, P.C.) was formerly engaged to 
audit the financial statements of KBF Pollution Management, Inc. (the 
"Company").  Effective January 10, 1997, Shapiro Bress & Goldstein, L.L.P., 
has resigned from this position.

     None of Shapiro Bress & Goldstein, L.L.P. reports on the financial 
statements contains an adverse opinion or disclaimer of opinion, nor was any 
financial statement qualified or modified as to uncertainty, audit scope, or 
accounting principles, except for their report dated February 24, 1996 which 
raised substantial doubt about the Company's ability to continue as a going 
concern.

     Shapiro Bress & Goldstein, L.L.P. was approved by the Company's Board of 
Directors.

     Shapiro Bress & Goldstein, L.L.P.'s resignation is not due to any 
disagreements on any matter, transaction or event, with respect to accounting 
principals or practices, financial statements, disclosure or auditing scope or 
procedure, at any time during the engagement of Shapiro, Bress & Goldstein, 
L.L.P. as auditor of the Company's financial statements.

     The Company's Board of Directors has approved the hiring of Irving Handel 
& Co., 112 Irving Place, Woodmere, New York 11599,   as the Company's new 
auditor, effective immediately. 

     Pursuant to the requirements of the Securities and Exchange Act of 1934, 
the registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.


KBF POLLUTION MANAGEMENT, INC
                         
Larry Kriesler, President
Dated: March 7, 1997

<PAGE>


           EXHIBITS TO FORM 8-K



1.     Letter from Accountant



<PAGE>ITEM 7.  EXHIBITS

Shapiro Bress & Goldstein, L.L.P.
Certified Public Accountants
366 N. Broadway, Suite 317
Jericho, New York  11753





February 4, 1997
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549


          Re:  KBF POLLUTION MANAGEMENT, INC.

To Whom it May concern:

This is to confirm that our resignation as auditor of KBF Pollution 
Management, Inc.'s financial statements is not due to any disagreements on any 
matter, transaction or event, with respect to accounting principals or 
practices, financial statements, disclosure or auditing scope or procedure, at 
any time during my engagement as auditor of KBF Pollution Management, Inc.'s  
financial statements.

None of our reports on the financial statements issued by Shapiro & Bress 
CPA's, PC or Shapiro Bress & Guidice CPA's, PC contains an adverse opinion or 
disclaimer of opinion, nor was any financial statement qualified or modified 
as to uncertainty, audit scope, or accounting principals, except for our 
report dated February 24, 1996 which raised substantial doubt about the 
company's ability to continue as a going concern.

We understand this letter will be filed as an exhibit to KBF Pollution 
Management, Inc.'s report on Form 8-K.




                      
Hoby Shapiro
Shapiro Bress & Goldstein, L.L.P.


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