SAF T LOK INC
8-K/A, 1997-07-01
PREPACKAGED SOFTWARE
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            U.S. SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20549

               ----------------------------------

                            FORM 8-K/A

                         CURRENT REPORT


PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

               ----------------------------------


Date of Report (Date of earliest event reported): June 11, 1997


                     Saf T Lok Incorporated
     (Exact name of registrant as specified in its charter)


   Florida               1-11968             65-0142837
  (State of            (Commission         (IRS Employer
Incorporation)         File Number)     Identification Number)
                                  
                                    


      18245 S.E. Federal Highway, Tequesta, Florida 33469
            (Address of principal executive offices)


Registrant's telephone number, including area code: 561-743-5625



<PAGE>

Item 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

The registrant filed a Form 8-K on June 11, 1997 reporting a change in its
certifying accountant from Weinberg, Pershes & Company, P.A to Goldberg,
Pershes, and Company P.A.. The registrant furnished a copy of the Form 8-K to
Weinberg, Pershes and Company, P.A. and requested it to furnish a letter 
addressed to the Securities and Exchange Commission as required by item 
304(a)(3) of Regulation 8-B. A copy of Weinberg, Pershes and Comapnay, P.A.'s
letter wherein it agrees with the statements made by the registrant is 
attached as Exhibit 16 hereto.

Item 7. FINANCIAL STATEMENTS AND EXHIBITS

    (c)  Exhibits

        (16)  Letter from Weinberg, Pershes and Co., P.A. dated June 18, 1997.

<PAGE>

        S I G N A T U R E

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.


Date: July 1, 1997                         


                    By:    //John L. Gardner
                           ________________________________
                           John L. Gardner, President




June 18, 1997

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


    Re: SAF T LOK INCORPORATED
        FILE REF. NO. 1-11968
        -------------------------

We were previously the principal accountant for Saf T Lok Incorporated and
under the dat eof April 10, 1997, we reported on the consolidated financial
statements of Saf t Lok Incorporated and Subsidiaries as of and for the years
ended December 31, 1996 and 1995. On May 30, 1997, we our appointment as
principal accountant was terminated. we have read Saf T Lok Incorporated's
statements included under Item 5 of its Form 8-K dated May 30, 1997, as
amended, received today, and we agree with such statements.

    Very truly yours,


     
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WEINBERG & COMPANY, P.A.
f/k/a WEINBERG, PERSHES & COMPANY, P.A.



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