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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNITED STATES</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">WASHINGTON, D.C. 20549</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FORM 8-K</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CURRENT REPORT </B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to Section 13 OR 15(d) of
The Securities Exchange Act of 1934</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report (Date of earliest event reported):
October 24, 2012</P>

<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 80%; border-collapse: collapse">
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    <TD STYLE="width: 100%; border-bottom: windowtext 1pt solid; font-size: 10pt; font-weight: bold; text-decoration: none; text-align: center"><FONT STYLE="font-weight: normal; font-style: normal">AMERICAN
    BIO MEDICA CORPORATION</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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    <TD STYLE="vertical-align: bottom; width: 34%; border-bottom: windowtext 1pt solid; font-weight: normal; text-decoration: none; text-align: center; font-style: normal">New&nbsp;York</TD>
    <TD STYLE="vertical-align: top; width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 31%; border-bottom: windowtext 1pt solid; text-align: center">0-28666</TD>
    <TD STYLE="vertical-align: top; width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 31%; border-bottom: windowtext 1pt solid; text-align: center">14-1702188</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: center">(State&nbsp;or&nbsp;other&nbsp;jurisdiction&nbsp;of<BR> incorporation)</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">(Commission&nbsp;File&nbsp;Number)</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">(IRS&nbsp;Employer&nbsp;Identification<BR> Number)</TD></TR>
</TABLE>
<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 60%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font-style: normal; font-weight: normal">
    <TD NOWRAP STYLE="width: 50%; border-bottom: windowtext 1pt solid; font-size: 10pt; font-weight: normal; text-decoration: none; text-align: center; font-style: normal">122 Smith Road, Kinderhook, NY</TD>
    <TD NOWRAP STYLE="width: 50%; border-bottom: windowtext 1pt solid; font-size: 10pt; font-weight: normal; text-decoration: none; text-align: center; font-style: normal">12106</TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="font-size: 10pt; text-align: center">(Address of principal executive offices)</TD>
    <TD NOWRAP STYLE="font-size: 10pt; text-align: center">(Zip Code)</TD></TR>
</TABLE>


<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registrant&rsquo;s telephone number, including
area code: 518-758-8158</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>Not applicable </U>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former name or former address, if changed
since last report.)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (<U>see</U> General Instruction
A.2. below):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27pt"><FONT STYLE="font: 10pt Wingdings">&uml;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425) </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27pt"><FONT STYLE="font: 10pt Wingdings">&uml;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12) </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27pt"><FONT STYLE="font: 10pt Wingdings">&uml;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b)) </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-indent: -27pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27pt"><FONT STYLE="font: 10pt Wingdings">&uml;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c)) </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-indent: -27pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4.01&#9;Changes in Registrant&rsquo;s
Certifying Accountant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><U>Dismissal of Independent
Registered Public Accounting Firm</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">On October 24, 2012,
American Bio Medica Corporation (the &ldquo;Company&rdquo;) dismissed Sherb and Co., LLP (&ldquo;Sherb&rdquo;) as the Company&rsquo;s
independent registered public accounting firm. The dismissal of Sherb was approved by the Audit Committee of the Board of Directors
of the Company. Sherb had been engaged to audit the Company&rsquo;s financial statements for the year ending December 31, 2012.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">The reports of Sherb
on the Company&rsquo;s financial statements as of and for the year ended December 31, 2011 contained no adverse opinion or disclaimer
of opinion and were not modified or qualified as to uncertainty, audit scope, or accounting principle, except that their report
for the year ended December 31, 2011 contained explanatory language regarding substantial doubt about the Company&rsquo;s ability
to continue as a going concern.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">For the years ended
December 31, 2011 and through the date of this Current Report on Form 8-K (the &ldquo;Report&rdquo;), there have been no disagreements
with Sherb on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of Sherb would have caused them to make reference thereto in their reports
on the financial statements for the year ended December 31, 2011 or during any interim periods through the date of this Report,
and there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">A copy of the disclosures
contained within this Report have been provided to Sherb, and the Company has received a letter addressed to the Securities and
Exchange Commission (the &ldquo;Commission&rdquo;) stating whether or not it agrees with the above statements. A copy of this letter
is being filed as an exhibit to this Report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><U>Engagement of Independent
Registered Public Accounting Firm</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt">On October 24, 2012,
the Company engaged Liggitt, Vogt and Webb, P.A. (&ldquo;LVW&rdquo;) as its independent registered public accounting firm for the
year ending December 31, 2012. The decision to engage LVW was approved by the Audit Committee of the Board of Directors of the
Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Prior to LVW&rsquo;s
engagement, the Company did not consult with LVW and receive either written or oral advice from LVW that was an important factor
considered by the Company in reaching a decision as to the application of accounting principles to a specific completed or contemplated
transaction, or the type of audit opinion that might be rendered on the Company&rsquo;s financial statements. In addition, the
Company has not consulted with LVW concerning any matter that was the subject of a disagreement or a reportable event, each as
described in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation S-K.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; font-weight: bold">Item 9.01</TD>
    <TD STYLE="width: 79%; font-weight: bold">Financial Statements and Exhibits</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left">(d)</TD><TD STYLE="text-align: justify">Exhibits</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&#9;The following exhibit
is filed with this Report on Form 8-K:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Letter
from Sherb and Co., LLP dated October 24, 2012 addressed to the United States Securities &amp; Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify">AMERICAN BIO MEDICA CORPORATION (Registrant)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 47%; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Dated: October 25 2012</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: windowtext 1pt solid; padding-left: 9pt">/s/ Melissa A. Waterhouse</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 9pt">Melissa A. Waterhouse</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 9pt">Executive Vice President, Regulatory Affairs Chief Compliance Officer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 9pt">Corporate Secretary</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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{"company-data": {"conformed-name": "AMERICAN BIO MEDICA CORP", "cik": "0000896747", "assigned-sic": "2834", "irs-number": "141702188", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-28666", "film-number": "121162110"}, "business-address": {"street1": "122 SMITH ROAD", "city": "KINDERHOOK", "state": "NY", "zip": "12106", "phone": "5187588158"}, "mail-address": {"street1": "122 SMITH ROAD", "city": "KINDERHOOK", "state": "NY", "zip": "12106"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 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):
October 24, 2012
AMERICAN
    BIO MEDICA CORPORATION
(Exact name of registrant as specified in
its charter)
New York
0-28666
14-1702188
(State or other jurisdiction of
incorporation)
(Commission File Number)
(IRS Employer Identification
Number)
122 Smith Road, Kinderhook, NY
12106
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including
area code: 518-758-8158
Not applicable
(Former name or former address, if changed
since last report.)
Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (
see
General Instruction
A.2. below):
¨
Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01	Changes in Registrant's
Certifying Accountant
Dismissal of Independent
Registered Public Accounting Firm
On October 24, 2012,
American Bio Medica Corporation (the "Company") dismissed Sherb and Co., LLP ("Sherb") as the Company's
independent registered public accounting firm. The dismissal of Sherb was approved by the Audit Committee of the Board of Directors
of the Company. Sherb had been engaged to audit the Company's financial statements for the year ending December 31, 2012.
The reports of Sherb
on the Company's financial statements as of and for the year ended December 31, 2011 contained no adverse opinion or disclaimer
of opinion and were not modified or qualified as to uncertainty, audit scope, or accounting principle, except that their report
for the year ended December 31, 2011 contained explanatory language regarding substantial doubt about the Company's ability
to continue as a going concern.
For the years ended
December 31, 2011 and through the date of this Current Report on Form 8-K (the "Report"), there have been no disagreements
with Sherb on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of Sherb would have caused them to make reference thereto in their reports
on the financial statements for the year ended December 31, 2011 or during any interim periods through the date of this Report,
and there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
A copy of the disclosures
contained within this Report have been provided to Sherb, and the Company has received a letter addressed to the Securities and
Exchange Commission (the "Commission") stating whether or not it agrees with the above statements. A copy of this letter
is being filed as an exhibit to this Report.
Engagement of Independent
Registered Public Accounting Firm
On October 24, 2012,
the Company engaged Liggitt, Vogt and Webb, P.A. ("LVW") as its independent registered public accounting firm for the
year ending December 31, 2012. The decision to engage LVW was approved by the Audit Committee of the Board of Directors of the
Company.
Prior to LVW's
engagement, the Company did not consult with LVW and receive either written or oral advice from LVW that was an important factor
considered by the Company in reaching a decision as to the application of accounting principles to a specific completed or contemplated
transaction, or the type of audit opinion that might be rendered on the Company's financial statements. In addition, the
Company has not consulted with LVW concerning any matter that was the subject of a disagreement or a reportable event, each as
described in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation S-K.
Item 9.01
Financial Statements and Exhibits
(d)
Exhibits
The following exhibit
is filed with this Report on Form 8-K:
99.1     Letter
from Sherb and Co., LLP dated October 24, 2012 addressed to the United States Securities & Exchange Commission
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 hereunto duly authorized.
AMERICAN BIO MEDICA CORPORATION (Registrant)
Dated: October 25 2012
By:
/s/ Melissa A. Waterhouse
Melissa A. Waterhouse
Executive Vice President, Regulatory Affairs Chief Compliance Officer
Corporate Secretary