PRESSTEK INC /DE/
8-K/A, 1996-01-10
PATENT OWNERS & LESSORS
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                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   FORM 8-K/A
                               (AMENDMENT NO. 1 TO

                                    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): December 28, 1995

                                 PRESSTEK, INC.
             (Exact name of registrant as specified in its charter)

         Delaware                   0-17541                  02-0415170
(State or other jurisdiction      (Commission            (I.R.S. Employer
    of incorporation)             File Number)          Identification No.)

8 Commercial Street, Hudson, New Hampshire                       03051-3907
(Address of principal executive offices)                         (Zip Code)

       Registrant's telephone number, including area code: (603) 595-7000


- --------------------------------------------------------------------------------
           Former name or former address, if changed since last report

<PAGE>

Item 7.  Financial Statements, Pro Forma Financial Information and
Exhibits.

         (c). Exhibits.

         16.      Letter from Deloitte & Touche LLP regarding change in
certifying accountant.






                                       -2-

<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 thereunto duly authorized.

                                       PRESSTEK, INC.

                                        By: /s/ Richard A. Williams
                                        ---------------------------
                                        Richard A. Williams
                                        Executive Vice-President
                                        (Duly authorized officer)



Date: January 9, 1996




                                       -3-

<PAGE>

                                  Exhibit Index

                                                                    Page in
                                                                 Sequentially
Exhibit No.                    Description                       Numbered Copy
- -----------                    -----------                       -------------

    16                     Letter from Deloitte                       5
                           & Touche LLP regarding
                           change in certifying
                           accountant.








DELOITTE &
 TOUCHE LLP          ___________________________________________________________
                     125 Summer Street                Telephone:  (617) 261-8000
                     Boston, Massachusetts 02110-1617 Facsimile:  (617) 261-8111
 
 


January 9, 1996


Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We were previously engaged as independent certified public
accountants for Presstek, Inc.  Our engagement as independent
certified public accountants ceased on December 28, 1995.  We
have read Item 4 of the Company's Report on Form 8-K (the "Form
8-K"), dated December 28, 1995 and have the following comments:

1.  We agree with the statements made in (a)(1)(i), (a)(1)(ii),
    the second sentence of the first paragraph, and the second,
    third, fourth and fifth paragraphs of (a)(1)(iv)A and
    (a)(1)(iv)B and C.

2.  We have no basis of agreeing or disagreeing with the
    statements made in (a)(1)(iii) and in the first sentence of
    the first paragraph of (a)(1)(iv)A.

Yours truly,

/s/ DELOITTE & TOUCHE LLP





___________________
Deloitte Touche
Tohmatsu
International      
___________________




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