content: 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) November 4,1997
  
                    THE HARMAT ORGANIZATION, INC.
                   (Exact name of registrant as specified in its charter)
  
  
  ________________________Delaware______________________________
      (State or Other Jurisdiction of Incorporation)
  
      333-3501                            11-2780723
  (Commission File Number)              (I.R.S. Employer Identification No.)
  
  
  Old Country Road, P.O. Box 539, Quogue, New York 11959
  (Address of principal executive offices)           (Zip Code)
  
  (516) 653-3303
  (Registrant's telephone number, including area code)
  
  
  
  
  
  <PAGE>
  
  
  
  
  
  
  
  
  ITEM 4. Changes in Registrant's Certifying Accountant
  
           On November  4, 1997,  the  Registrant  was  informed  that its auditor
  Callaghan Nawrocki LLP.,resigned. The Registrant as a result has appointed Marks
  Shron & Co.,LLP as the new auditors for the  Registrant.  The change in auditors
  was approved by Registrant's  Board of Directors.  Callaghan  Nawrocki LLP never
  performed any audit work for the  Registrant.  The  resignation was due to their
  work schedule not permitting them to do the  Registrant's  audit.  There were no
  disagreements with Callaghan Nawrocki LLP on any matter of accounting principles
  or practices,  financial statement  disclosure or audit scope or procedure which
  if not resolved to the satisfaction of the former  accountants would have caused
  them to make reference to the subject matter in their report. None of the events
  listed in  paragraphs  (B) through (D) of  Regulation  S-B Item 304 (a) (1) (iv)
  occurred.
  
  
  ITEM 7.  Financial Statements and Exhibits.
  
           (c)  Exhibits
  
                    1.       Copy of Letter from Callaghan Nawrocki LLP.
  
  
  
  <PAGE>
  
  
  
  
  
  
  
  
  
                                                   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.
  
  
                                     THE HARMAT ORGANIZATION, Inc.
                              (Registrant)
  
  
  
  By:
   Matthew C. Schilowitz,  President
  
  
  DATED: November 5, 1997
  
  
  <PAGE>
  
  
  
  
  Exhibit (C)
  
  
  
  Callaghan Nawrocki LLP
  Certified Public Accountants
  225 Broad Hollow Road
  Melville, New York 11747
  (516) 756-9500
  
  152 West 57th Street
  New York, New York 10019
  (212) 245-1190
  
  
  
  November 4, 1997
  
  Securities and Exchange Commission
  Washington, D.C. 20549
  
  
  Dear Sirs:
  
  Please be advised that to the best of my knowledge  and belief,  the  statements
  made in Item 4 of the  accompanying  Form  8-K  filed  with the  Securities  and
  Exchange Commission by The Harmat Organization, Inc. are correct.
  
                                                       CALLAGHAN NAWROCKI LLP
  
  
                                                       By: Michael E. Nawrocki
  
  
  <PAGE>
metadata_documents: [{"type": "8-K", "sequence": "1", "description": "8-K", "secsgml_size_bytes": 3271}]
metadata_filer: {"company-data": {"conformed-name": "HARMAT ORGANIZATION INC", "cik": "0001013690", "assigned-sic": "1520", "irs-number": "112780723", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-21235", "film-number": "97707865"}, "business-address": {"street1": "22 OLD COUNTRY RD", "street2": "P O BOX 539", "city": "QUOGUE", "state": "NY", "zip": "11959", "phone": "5166533303"}, "mail-address": {"street1": "22 OLD COUNTRY RD", "street2": "P O BOX 539", "city": "QUOGUE", "state": "NY", "zip": "11959"}}
text: 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) November 4,1997
  
                    THE HARMAT ORGANIZATION, INC.
                   (Exact name of registrant as specified in its charter)
  
  ________________________Delaware______________________________
      (State or Other Jurisdiction of Incorporation)
  
      333-3501                            11-2780723
  (Commission File Number)              (I.R.S. Employer Identification No.)
  
  Old Country Road, P.O. Box 539, Quogue, New York 11959
  (Address of principal executive offices)           (Zip Code)
  
  (516) 653-3303
  (Registrant's telephone number, including area code)
  ITEM 4. Changes in Registrant's Certifying Accountant
  
           On November  4, 1997,  the  Registrant  was  informed  that its auditor
  Callaghan Nawrocki LLP.,resigned. The Registrant as a result has appointed Marks
  Shron & Co.,LLP as the new auditors for the  Registrant.  The change in auditors
  was approved by Registrant's  Board of Directors.  Callaghan  Nawrocki LLP never
  performed any audit work for the  Registrant.  The  resignation was due to their
  work schedule not permitting them to do the  Registrant's  audit.  There were no
  disagreements with Callaghan Nawrocki LLP on any matter of accounting principles
  or practices,  financial statement  disclosure or audit scope or procedure which
  if not resolved to the satisfaction of the former  accountants would have caused
  them to make reference to the subject matter in their report. None of the events
  listed in  paragraphs  (B) through (D) of  Regulation  S-B Item 304 (a) (1) (iv)
  occurred.
  
  ITEM 7.  Financial Statements and Exhibits.
  
           (c)  Exhibits
  
                    1.       Copy of Letter from Callaghan Nawrocki LLP.
  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.
  
                                     THE HARMAT ORGANIZATION, Inc.
                              (Registrant)
  
  By:
   Matthew C. Schilowitz,  President
  
  DATED: November 5, 1997
  Exhibit (C)
  
  Callaghan Nawrocki LLP
  Certified Public Accountants
  225 Broad Hollow Road
  Melville, New York 11747
  (516) 756-9500
  
  152 West 57th Street
  New York, New York 10019
  (212) 245-1190
  
  November 4, 1997
  
  Securities and Exchange Commission
  Washington, D.C. 20549
  
  Dear Sirs:
  
  Please be advised that to the best of my knowledge  and belief,  the  statements
  made in Item 4 of the  accompanying  Form  8-K  filed  with the  Securities  and
  Exchange Commission by The Harmat Organization, Inc. are correct.
  
                                                       CALLAGHAN NAWROCKI LLP
  
                                                       By: Michael E. Nawrocki