HOSPITALITY WORLDWIDE SERVICES INC
8-K, 1997-11-19
ELECTRIC LIGHTING & WIRING EQUIPMENT
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                       SECURITIES AND EXCHANGE COMMISSION

                              Washington, DC 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): NOVEMBER 12, 1997

                       Hospitality Worldwide Service, Inc.
             (Exact name of registrant as specified in its charter)


     NEW YORK                    0-23054         11-3096379
- --------------------------------------------------------------------------------
(State or other jurisdiction    (Commission       (IRS Employer
   of incorporation)            File Number)   Identification No.)

                    450 PARK AVENUE, NEW YORK, NEW YORK 10022
- --------------------------------------------------------------------------------
                     Address of principal executive offices


Registrant's telephone number, including area code: (212) 223-0699


                                       N/A
- --------------------------------------------------------------------------------
         (Former name or former address, if changed since last report.)


<PAGE>
         Item 4.           CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         On November 12, 1997, the Registrant dismissed BDO Seidman, LLP ("BDO")
as its independent  accountants.  The Registrant's  Board of Directors  approved
such dismissal.  BDO's accountant's  reports on the financial  statements of the
Registrant for the past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope, or accounting principles.

         In connection  with its audits for the two most recent fiscal years and
during the subsequent  interim period ending on November 12, 1997, there were no
reportable events or disagreements with BDO to report in response to Item 304(a)
of Regulation S-K, Section 229.304(a).

         On  November  12,  1997,   Arthur  Andersen  LLP  was  engaged  as  new
independent accountants to the Registrant.

         Item 7. FINANCIAL STATEMENTS AND EXHIBITS

         Exhibit 1 - Letter,  dated  November 19, 1997 from BDO Seidman,  LLP to
the Securities and Exchange Commission.


                                       -2-

<PAGE>
                                    SIGNATURE


         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.


                                        HOSPITALITY WORLDWIDE SERVICES, INC.



Dated: November 19, 1997                By: /S/ HOWARD G. ANDERS
                                            -----------------------------------
                                            Howard G. Anders
                                            Executive Vice President and
                                            Chief Financial Officer


                                       -3-


November 19, 1997

Securities & Exchange Commission
Division of Corporation Finance
450 5th Street N.W.
Washington, D.C. 20549

Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that  occurred  on November  12,  1997,  to be filed by our former  client
Hospitality  Worldwide  Services,  Inc.  We agree  with the  statements  made in
response to that Item insofar as they relate to our Firm.


Very truly yours,



/s/ BDO Seidman, LLP
- --------------------
BDO Seidman, LLP


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