content: 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 4.  Changes in Registrant's Certifying Accountant.
  
       On November 17, 1998,  Scarano and Tomaro,  P.C. (the "Former  Accountant")
  declined to stand for  reappointment as USA Bridge  Construction of N.Y., Inc.'s
  (the "Company") independent public accountant. The Former Accountant's report on
  the  financial  statements  for the past two years did not  contain  any adverse
  opinion or a disclaimer  of opinion,  nor was it qualified or modified as to any
  uncertainty,  audit scope or accounting principles.  There were no disagreements
  with the Former Accountant on any matter of accounting  principles or practices,
  financial statement disclosure or auditing scope or procedure.
  
  Item 5.  Other Events.
  
       The engagement of a new  accountant was approved by the Company's  Board of
  Directors.  The Company has engaged  Massella,  Tomaro & Co., LLP to replace the
  Former Accountant as the Company's independent certifying public accountant.
  
  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>
metadata_documents: [{"type": "8-K", "sequence": "1", "description": "8-K", "secsgml_size_bytes": 2780}]
metadata_filer: {"company-data": {"conformed-name": "USA BRIDGE CONSTRUCTION OF NY INC", "cik": "0000937931", "assigned-sic": "1700", "irs-number": "113032277", "state-of-incorporation": "NY", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-26262", "film-number": "98758405"}, "business-address": {"street1": "53-09 97TH PLACE", "city": "CORONA", "state": "NY", "zip": "11368"}, "mail-address": {"street1": "53-09 97TH PL", "city": "CORONA", "state": "NY", "zip": "11368"}, "former-company": {"former-conformed-name": "US BRIDGE OF NEW YORK INC", "date-changed": "19950417"}}
text: 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
  Item 4.  Changes in Registrant's Certifying Accountant.
  
       On November 17, 1998,  Scarano and Tomaro,  P.C. (the "Former  Accountant")
  declined to stand for  reappointment as USA Bridge  Construction of N.Y., Inc.'s
  (the "Company") independent public accountant. The Former Accountant's report on
  the  financial  statements  for the past two years did not  contain  any adverse
  opinion or a disclaimer  of opinion,  nor was it qualified or modified as to any
  uncertainty,  audit scope or accounting principles.  There were no disagreements
  with the Former Accountant on any matter of accounting  principles or practices,
  financial statement disclosure or auditing scope or procedure.
  
  Item 5.  Other Events.
  
       The engagement of a new  accountant was approved by the Company's  Board of
  Directors.  The Company has engaged  Massella,  Tomaro & Co., LLP to replace the
  Former Accountant as the Company's independent certifying public accountant.
  
  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