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<title>First Hartford Form 8-K</title>


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<p style='margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>U.S. SECURITIES AND
EXCHANGE COMMISSION</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>Washington, D.C.&nbsp;
20549</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'><b>FORM 8-K</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>PURSUANT TO SECTION
13 OR 15(d) OF THE</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>SECURITIES EXCHANGE
ACT OF 1934</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>Date of Report (Date of earliest event reported) <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; December&nbsp;
2, 2013&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'><b><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FIRST
HARTFORD CORPORATION&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></b></p>

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<p style='margin-bottom:0;font-size:12.0pt;font-family:"Times New Roman","serif"; margin-top:0'>Maine</p>
		</td>
		<td colspan="2" align="center" style="border-bottom: 1px solid #000000">
		<p style="margin-top: 0; margin-bottom: 0">
		<font face="Times New Roman,serif">0-8862 </font></td>
		<td align="center" width="32%" style="border-bottom: 1px solid #000000">
		<p style="margin-top: 0; margin-bottom: 0">
		<font face="Times New Roman,serif">01-00185800</font></td>
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<p style='margin-bottom:0;font-family:"Times New Roman","serif"; margin-top:0'>(State or
other jurisdiction of</p></td>
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		<p style="margin-top: 0; margin-bottom: 0">
		<font face="Times New Roman,serif">(Commission File No.)&nbsp; </font>
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		<td align="center" width="32%">
		<p style="margin-top: 0; margin-bottom: 0">
		<font face="Times New Roman,serif">I.R.S. Employer
Identification No.)</font></td>
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<p style='margin-bottom:0;font-family:"Times New Roman","serif"; margin-top:0'>Incorporation)</p>

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<p style='margin-bottom:0;font-size:12.0pt;font-family:"Times New Roman","serif"; margin-top:0'>&nbsp;</p>

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		<td colspan="2" align="center" width="50%" style="border-bottom: 1px solid #000000">

<p style='margin-bottom:0;font-size:12.0pt;font-family:"Times New Roman","serif"; margin-top:0'>
<b>149 Colonial Road, Manchester,
Connecticut</b></p>

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		<p style="margin-top: 0; margin-bottom: 0">
		<font face="Times New Roman,serif"> <b>06040 </b></font></td>
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(Address of principal executive offices)</p>

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		<font face="Times New Roman,serif">(Zip Code)</font></td>
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<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";' align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<b>860-646-6555&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></u></p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";text-align:center; margin-left:0in; margin-right:0in; margin-top:0in'>(Company&#146;s telephone number)</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";' align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;
<b>N/A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<br>
</b></u><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Former&nbsp;
name or former address, if changed since last report.)</font></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>Check the appropriate box
below if the Form 8-K filing is intended to simultaneously satisfy the filing
obligation of the Company under any of the following provisions (see General
Instruction A.2):</p>

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<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>[<u>&nbsp; </u>]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Written
communications pursuant to Rule 425 under the Securities Act&nbsp;(17 CFR
230.425)</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>[<u>&nbsp; </u>] &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Soliciting
material pursuant to Rule 14a-12 under the Exchange Act&nbsp;(17 CFR
240.14a-12)</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>[<u>&nbsp; </u>] &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14-2(b))</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>[<u>&nbsp; </u>] &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
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<p style='mso-style-link:"Header Char";margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Changes in
Registrants&#146; Certifying Accountant.</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On December
2, 2013, First Hartford Corporation (the &#147;Registrant&#148;) notified BDO USA, LLP
(&#147;BDO&#148;) that it was terminating the relationship of BDO as its independent registered
public accounting firm effective as of December 2, 2013.&nbsp; This change was
approved by the Registrant&#146;s Board of Directors. On December 2, 2013 the
Registrant appointed Mahoney Sabol &amp; Company, LLP &nbsp;as its independent
registered public accounting firm, with the approval of its Board of Directors. </p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BDO
had been appointed to serve as the Registrant&#146;s independent registered public
accounting firm on November 6, 2012.&nbsp; BDO&#146;s first audit report on the
Registrant&#146;s consolidated financial statements would have been for the fiscal
year ended April 30, 2013.&nbsp; The Registrant filed a Form 8-K under Item 4.02 on
October 29, 2013 stating that its Board of Directors had determined on October
23, 2013, after conferring with BDO, that the Registrant was required to
consolidate four subsidiaries (CP Associates, LLC (50% owned), Cranston/BVT Limited
Partnership (50% owned), Trolley Barn Associates, LLC (50% owned), and Hartford
Lubbock, LP (1.9% owned)), which had previously been accounted for by the
Registrant under the equity or cost method of accounting, and that, as a
result, the financial information contained in the Registrant&#146;s previously
filed Form 10-K for the period ended April 30, 2012 and the Registrant&#146;s previously
filed Forms 10-Q for the periods ended July 31, 2011, October 31, 2011, January
31, 2012, July 31, 2012, October 31, 2012 and January 31, 2013 will be
restated.&nbsp; As a result, for the fiscal years of the Registrant ended April 30,
2012 and 2013 and for the subsequent interim period through December 2, 2013, BDO
had not issued any audit reports for the Registrant.</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; During
the fiscal years ended April 30, 2013 and 2012, and for the subsequent interim
period through December 2, 2013, there were no disagreements between the
Registrant and BDO on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of BDO, would have caused BDO
to make reference to the subject matter of the disagreement in connection with
their reports, except as follows:&nbsp; In the course of its audit services in
connection with the Registrant&#146;s consolidated financial statements for the
fiscal year ended April 30, 2013, BDO determined that the Registrant was
required to consolidate the four subsidiaries of the Registrant referred to above,
which the Registrant had previously accounted for under the equity or cost
method of accounting.&nbsp; The Registrant initially disagreed with such conclusion
and reviewed this issue with BDO, including discussion among the Registrant&#146;s
executive officers [and Board of Directors] with representatives of BDO.&nbsp; This
accounting matter was resolved, with the Registrant determining to consolidate
those four subsidiaries and to restate the prior periods.</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
Registrant has authorized BDO to respond fully to inquiries of the successor
accountant concerning the matters referred to in this paragraph (a).</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
Registrant requested that BDO furnish it with a letter addressed to the
Securities and Exchange Commission stating whether BDO agrees with the
statements made in response to this S-K Item 304(a) and, if not, stating the
respects in which it does not agree.&nbsp; A copy of the letter from BDO dated December
5, 2013, is filed as Exhibit 16.1 to this Form 8-K.</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";page-break-after:avoid; margin-left:0in; margin-right:0in; margin-top:0in'>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On
December 5, 2013, the Registrant&#146;s Board of Directors approved the appointment
of Mahoney Sabol &amp; Company, LLP to serve as the Registrant&#146;s independent
registered public accounting firm.&nbsp; During the Registrant&#146;s two most recent
fiscal years ended April 30, 2012 and 2013, and for the subsequent interim
period through December 5, 2013, the Registrant has not consulted Mahoney Sabol
&amp; Company, LLP regarding either: (a) the application of accounting
principles to a specified transaction, either completed or proposed, or the
type of audit opinion that might be rendered on the Registrant&#146;s financial
statements, and no written report or oral advice was provided that the new
accountant concluded was an important factor considered by the Registrant in
reaching a decision as to the accounting, auditing or financial reporting issue,
or (b) any matter that was either the subject of a disagreement with the former
accountant or a reportable event.</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";page-break-after:avoid; margin-left:0in; margin-right:0in; margin-top:0in'>Item
9.01. Financial Statements and Exhibits.</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";page-break-after:avoid; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";page-break-after:avoid; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
following exhibit is included herein:</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";page-break-after:avoid; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>
<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";page-break-after:avoid; margin-left:0in; margin-right:0in; margin-top:0in'>Exhibit
16.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Letter from BDO to the Securities and Exchange Commission
dated December 5, 2013</p>
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-2-</p>

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<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";text-align:center;page-break-before:
always; margin-left:0in; margin-right:0in; margin-top:0in'>SIGNATURES</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant
to the requirements of the Exchange Act, the Registrant has duly caused this
report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</p>

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<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>
FIRST HARTFORD CORPORATION</p>

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		<td>&nbsp;</td>
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		<td>&nbsp;</td>
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		<td><font face="Times New Roman,serif">Date:&nbsp; December 5, 2013</font></td>
		<td width="1178">

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-top:0in'>By:<u>&nbsp;
Stuart I. Greenwald&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</u></p>

		</td>
	</tr>
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		<td>&nbsp;</td>
		<td width="1178">

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-top:0in'>Stuart I. Greenwald</p>

		</td>
	</tr>
	<tr>
		<td>&nbsp;</td>
		<td width="1178">

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-top:0in'>Treasurer and Secretary</p>

		</td>
	</tr>
</table>

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<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";text-align:center; margin-left:0in; margin-right:0in; margin-top:0in'>EXHIBIT INDEX</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";text-align:center; margin-left:0in; margin-right:0in; margin-top:0in'>&nbsp;</p>

<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in'>Exhibit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Description</p>

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<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";margin-left:117.0pt;text-indent:-117.0pt; margin-right:0in; margin-top:0in'>Exhibit 16.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Letter from
BDO USA, LLP to the Securities and Exchange Commission dated December 5,
2013</p>
<p style='margin-bottom:.0001pt;font-family:"Times New Roman","serif";margin-left:117.0pt;text-indent:-117.0pt; margin-right:0in; margin-top:0in'>&nbsp;</p>
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[{"type": "8-K", "sequence": "1", "filename": "firsthartford8k.htm", "secsgml_size_bytes": 28757}]
{"company-data": {"conformed-name": "FIRST HARTFORD CORP", "cik": "0000036369", "assigned-sic": "6500", "irs-number": "010185800", "state-of-incorporation": "ME", "fiscal-year-end": "0430"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-08862", "film-number": "131263351"}, "business-address": {"street1": "149 COLONIAL RD", "city": "MANCHESTER", "state": "CT", "zip": "06045-1270", "phone": "8606466555"}, "mail-address": {"street1": "149 COLONIAL RD", "city": "MANCHESTER", "state": "CT", "zip": "06045-1270"}, "former-company": {"former-conformed-name": "WYANDOTTE INDUSTRIES CORP", "date-changed": "19880803"}}
First Hartford Form 8-K
U.S. SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 
20549
FORM 8-K
PURSUANT TO SECTION
13 OR 15(d) OF THE
SECURITIES EXCHANGE
ACT OF 1934
Date of Report (Date of earliest event reported)
December 
2, 2013
FIRST
HARTFORD CORPORATION
Maine
0-8862
01-00185800
(State or
other jurisdiction of
(Commission File No.)
I.R.S. Employer
Identification No.)
Incorporation)
149 Colonial Road, Manchester,
Connecticut
06040
(Address of principal executive offices)
(Zip Code)
860-646-6555
(Company's telephone number)
N/A
(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 Company under any of the following provisions (see General
Instruction A.2):
[
]           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 240.14-2(b))
[
]           Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
Item 4.       Changes in
Registrants' Certifying Accountant.
On December
2, 2013, First Hartford Corporation (the "Registrant") notified BDO USA, LLP
("BDO") that it was terminating the relationship of BDO as its independent registered
public accounting firm effective as of December 2, 2013.  This change was
approved by the Registrant's Board of Directors. On December 2, 2013 the
Registrant appointed Mahoney Sabol & Company, LLP  as its independent
registered public accounting firm, with the approval of its Board of Directors.
(a)           BDO
had been appointed to serve as the Registrant's independent registered public
accounting firm on November 6, 2012.  BDO's first audit report on the
Registrant's consolidated financial statements would have been for the fiscal
year ended April 30, 2013.  The Registrant filed a Form 8-K under Item 4.02 on
October 29, 2013 stating that its Board of Directors had determined on October
23, 2013, after conferring with BDO, that the Registrant was required to
consolidate four subsidiaries (CP Associates, LLC (50% owned), Cranston/BVT Limited
Partnership (50% owned), Trolley Barn Associates, LLC (50% owned), and Hartford
Lubbock, LP (1.9% owned)), which had previously been accounted for by the
Registrant under the equity or cost method of accounting, and that, as a
result, the financial information contained in the Registrant's previously
filed Form 10-K for the period ended April 30, 2012 and the Registrant's previously
filed Forms 10-Q for the periods ended July 31, 2011, October 31, 2011, January
31, 2012, July 31, 2012, October 31, 2012 and January 31, 2013 will be
restated.  As a result, for the fiscal years of the Registrant ended April 30,
2012 and 2013 and for the subsequent interim period through December 2, 2013, BDO
had not issued any audit reports for the Registrant.
During
the fiscal years ended April 30, 2013 and 2012, and for the subsequent interim
period through December 2, 2013, there were no disagreements between the
Registrant and BDO on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of BDO, would have caused BDO
to make reference to the subject matter of the disagreement in connection with
their reports, except as follows:  In the course of its audit services in
connection with the Registrant's consolidated financial statements for the
fiscal year ended April 30, 2013, BDO determined that the Registrant was
required to consolidate the four subsidiaries of the Registrant referred to above,
which the Registrant had previously accounted for under the equity or cost
method of accounting.  The Registrant initially disagreed with such conclusion
and reviewed this issue with BDO, including discussion among the Registrant's
executive officers [and Board of Directors] with representatives of BDO.  This
accounting matter was resolved, with the Registrant determining to consolidate
those four subsidiaries and to restate the prior periods.
The
Registrant has authorized BDO to respond fully to inquiries of the successor
accountant concerning the matters referred to in this paragraph (a).
The
Registrant requested that BDO furnish it with a letter addressed to the
Securities and Exchange Commission stating whether BDO agrees with the
statements made in response to this S-K Item 304(a) and, if not, stating the
respects in which it does not agree.  A copy of the letter from BDO dated December
5, 2013, is filed as Exhibit 16.1 to this Form 8-K.
(b)               On
December 5, 2013, the Registrant's Board of Directors approved the appointment
of Mahoney Sabol & Company, LLP to serve as the Registrant's independent
registered public accounting firm.  During the Registrant's two most recent
fiscal years ended April 30, 2012 and 2013, and for the subsequent interim
period through December 5, 2013, the Registrant has not consulted Mahoney Sabol
& Company, LLP regarding either: (a) the application of accounting
principles to a specified transaction, either completed or proposed, or the
type of audit opinion that might be rendered on the Registrant's financial
statements, and no written report or oral advice was provided that the new
accountant concluded was an important factor considered by the Registrant in
reaching a decision as to the accounting, auditing or financial reporting issue,
or (b) any matter that was either the subject of a disagreement with the former
accountant or a reportable event.
Item
9.01. Financial Statements and Exhibits.
The
following exhibit is included herein:
Exhibit
16.1              Letter from BDO to the Securities and Exchange Commission
dated December 5, 2013
-2-
.
SIGNATURES
Pursuant
to the requirements of the Exchange Act, the Registrant has duly caused this
report to be signed on its behalf by the undersigned hereunto duly authorized.
FIRST HARTFORD CORPORATION
Date:  December 5, 2013
By:
Stuart I. Greenwald
Stuart I. Greenwald
Treasurer and Secretary
EXHIBIT INDEX
Exhibit                                       Description
Exhibit 16.1                              Letter from
BDO USA, LLP to the Securities and Exchange Commission dated December 5,
2013
.