U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A-1
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
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Date of Report (Date of earliest event reported): January 30, 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
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The regitrant filed a Form 8-K on February 3, 1997 reporting a change in its
certifying accountant from Michaelson & Co., P.A. ("Michaleson") to Weinberg,
Pershes & Company, P.A. The registrant furnished a copy of the Form 8-K to
Michaelson and requested it to furnish a letter addressed to the Securities
and Exchange Commissionas required by item 304(a)(3) of Regulation 8-B.
A copy of Michealson'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 Michaelson & Co., P.A. dated February 7, 1997.
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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: February 13, 1997
By: //Frank W. Brooks
________________________________
Franklin W. Brooks, Chairman
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February 7, 1997
Securities & Exchange Commission
450 5th Street, Mail Stop 9-5
Washington, DC 20549
RE: Saf T Lok Incorporated
Dear Gentlemen:
We have reviewed the Form 8K/A and confirm that:
1. The client-auditor relationship between Saf T Lok Incorporated
(commission file number 1-11968) and Michaelson & Co., P.A. has
ceased January 30, 1997.
2. We have performed an examination of the Company's financial statements
for the years ended December 31, 1995 and 1994.
3. In connection with our examination as outlined above, there have been
no disagreements on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure.
Sincerely,
// William Michaelson C.P.A.
Michaelson & Co., P.A.
cc: Frank Brooks
