USA BRIDGE CONSTRUCTION OF NY INC
8-K/A, 1998-11-30
CONSTRUCTION - SPECIAL TRADE CONTRACTORS
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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 AND EXCHANGE ACT


         Date of report (Date of earliest event reported): November 17, 1998


                                       USA BRIDGE CONSTRUCTION OF N.Y., INC.
                          (Exact Name of Registrant as Specified in Charter)


New York                         0-26262                  11-3032277     
(State or Other Jurisdiction    (Commission             (IRS Employer
of Incorporation)                File Number)            Identification No.)

         53-09 97th Place, Corona, New York                         11368    
         (Address of Principal Executive Offices)                 (Zip Code)


          Registrant's telephone number, including area code:   (718) 699-0100 
















<PAGE>

   
    

Item 7.  Financial Statements and Exhibits

         (c) Exhibits:

                  16.1 Letter on change in certifying public accountant.

 
                                                    SIGNATURES

     Pursuant to the  requirements  of the  Securities and Exchange Act of 1934,
the  registrant  has duly  caused  this  report  to be  signed  on behalf by the
undersigned hereunto duly authorized.
 
November 23, 1998                     USA BRIDGE CONSTRUCTION OF N.Y., INC.
 
                                      By: /s/ Joseph Polito, President      
                                          Joseph Polito, President




<PAGE>

   
    
   
                                               375 North Broadway, Suite 103
MASSELLA, TOMARO & CO., LLP                    Jericho, New York 11753
Certified Public Accountants & Consultants     516 937-7800
                                               Fax  516 937-7803    
                                                                       



November 24, 1998



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

Re:      USA Bridge Construction of N.Y., Inc.
         File Ref. No. 0-26262


     As a former partner of Scarano & Tomaro, P.C. and as a partner of Massella,
Tomaro & Co., LLP (the successor  accountant to USA Bridge Construction of N.Y.,
Inc.), I have read the statements  included under Item 4 and 5 of Form 8-K dated
November 23, 1998, of USA Bridge  Construction of N.Y., Inc. and agree with such
statements.

Very truly yours.



Anthony Tomaro, CPA
Partner





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