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) October 6,1997
  
                    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 October  6,1997,  the Registrant was informed that its auditor Moore
  Stephens,  P.C.,resigned.  The  Registrant as a result has  appointed  Callaghan
  Nawrocki LLP, as the new auditors for the Registrant. The change in auditors was
  approved by  Registrant's  Board of Directors.  In connection with the audits of
  the nine month period ended  September 30, 1996 and the year ended  December 31,
  1995  through the date of  resignation  there were no  disagreements  with Moore
  Stephens,  P.C. 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.  The former  accountant's  reports on the
  financial  statements for either the nine month period ended  September 30, 1996
  and the year ended  December  31,  1995 did not  contain  an adverse  opinion or
  disclaimer  of opinion,  and were not  modified as to audit scope or  accounting
  principles. The December 31,1995 report was modified as to uncertainty about the
  Registrants ability to continue as a going concern. 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 Moore Stephens, P.C.
  
  
  
  <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:/s/Matthew C. Schilowitz
   Matthew C. Schilowitz,  President
  
  
  DATED: October 9, 1997
  
  
  
  
  
  
  
  <PAGE>
  
  
  
  Item 7. Exhibit (c)
  
  
  MOORE STEPHENS, P.C.
  Certified Public Accountants
  340 North Avenue
  Cranford, New Jersey 07016-2496
  Telephone: 908-272-7000
  Fax: 908-272-7101
  
  
  October 8, 1997
  
  
  
  Securities and Exchange Commission
  Washington, D.C. 20549
  
  Gentlemen:
  
  We have read the information under Item 4 contained in Form 8-K dated October 6,
  1997 of The Harmat  Organization,  Inc.  [Commission  File #333-03501] and agree
  with the statements made therein.
  
  Very truly yours,
  
  
  
  MOORE STEPHENS, P. C.
  Certified Public Accountants.
  
  
  cc: Mr. Matthew Schilowitz
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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) October 6,1997
  
                    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 October  6,1997,  the Registrant was informed that its auditor Moore
  Stephens,  P.C.,resigned.  The  Registrant as a result has  appointed  Callaghan
  Nawrocki LLP, as the new auditors for the Registrant. The change in auditors was
  approved by  Registrant's  Board of Directors.  In connection with the audits of
  the nine month period ended  September 30, 1996 and the year ended  December 31,
  1995  through the date of  resignation  there were no  disagreements  with Moore
  Stephens,  P.C. 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.  The former  accountant's  reports on the
  financial  statements for either the nine month period ended  September 30, 1996
  and the year ended  December  31,  1995 did not  contain  an adverse  opinion or
  disclaimer  of opinion,  and were not  modified as to audit scope or  accounting
  principles. The December 31,1995 report was modified as to uncertainty about the
  Registrants ability to continue as a going concern. 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 Moore Stephens, P.C.
  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:/s/Matthew C. Schilowitz
   Matthew C. Schilowitz,  President
  
  DATED: October 9, 1997
  Item 7. Exhibit (c)
  
  MOORE STEPHENS, P.C.
  Certified Public Accountants
  340 North Avenue
  Cranford, New Jersey 07016-2496
  Telephone: 908-272-7000
  Fax: 908-272-7101
  
  October 8, 1997
  
  Securities and Exchange Commission
  Washington, D.C. 20549
  
  Gentlemen:
  
  We have read the information under Item 4 contained in Form 8-K dated October 6,
  1997 of The Harmat  Organization,  Inc.  [Commission  File #333-03501] and agree
  with the statements made therein.
  
  Very truly yours,
  
  MOORE STEPHENS, P. C.
  Certified Public Accountants.
  
  cc: Mr. Matthew Schilowitz