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<TITLE>First Hartford 8-K by EDGAR2.com</TITLE>
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<P class=MsoNormal style="TEXT-ALIGN: center" align=center><B>SECURITIES AND
EXCHANGE COMMISSION<BR>WASHINGTON, D.C.&nbsp; 20549<BR>FORM 8-K<BR>OF THE
SECURITIES EXCHANGE ACT OF 1934<BR>DATE OF REPORT April 5, 2005<br>
Commission File
No. 0-8862</B></P>
<P class=MsoNormal style="TEXT-ALIGN: center" align=center><B><U>First Hartford
Corporation<BR></U>(Exact name of registrant as specified in its
charter)</B></P>
<P class=MsoNormal style="TEXT-ALIGN: center" align=center><B></B>&nbsp;</P>
<DIV align=center>
<TABLE id=table1 style="BORDER-COLLAPSE: collapse" borderColor=#111111
cellSpacing=0 cellPadding=0 width=740 border=0>

  <TR>
    <TD align=middle
      width=500>Maine<B>&nbsp;<BR>--------------------------------<BR></B>(State
      of Incorporation)</TD>
    <TD align=middle width=354>
      <P
      class=MsoNormal><B>&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;
      </B>01-00185800<BR>------------------------<BR>(I.R.S.
    Identification)</P></TD></TR>
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    <TD align=middle width=500>&nbsp;</TD>
    <TD align=middle width=354>&nbsp;</TD></TR>
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    <TD align=middle width=500>149 Colonial Road, Manchester,
      Connecticut<BR>-----------------------------------------------<BR>(Address
      of principal executive offices)</TD>
    <TD align=middle width=354>
      <P class=MsoNormal>06040<BR>------------------------<BR>(Zip
  Code)</P></TD></TR></TABLE></DIV>
<P class=MsoNormal style="TEXT-ALIGN: center" align=center>(860) 646-6555<BR>- -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - -<BR>(Registrant's telephone number,
including area code)<BR>&nbsp;- - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - -</P>
<P style="TEXT-INDENT: 0.5in">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:</P>
<P
style="TEXT-JUSTIFY: inter-ideograph; TEXT-INDENT: 0.25in; TEXT-ALIGN: justify">[_]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)</P>
<P
style="TEXT-JUSTIFY: inter-ideograph; TEXT-INDENT: 0.25in; TEXT-ALIGN: justify">[_]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)</P>
<P
style="TEXT-JUSTIFY: inter-ideograph; TEXT-INDENT: 0.25in; TEXT-ALIGN: justify">[_]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))</P>
<P
style="TEXT-JUSTIFY: inter-ideograph; TEXT-INDENT: 0.25in; TEXT-ALIGN: justify">[_]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))</P>

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<p class=MsoTitle align="center"><b>FORM 8-K<br>
FIRST HARTFORD
CORPORATION</b></p>







<p class=MsoHeader><b>Item 4.01&nbsp;&nbsp;&nbsp; Changes in Registrant's Certifying
Accountants</b></p>

<p class=MsoHeader style='text-align:justify'>On April 1, 2005, the Company's
auditors, Kostin Ruffkess &amp; Company, LLC resigned, formally notifying the
Company that they are withdrawing from audit work in the public company arena.&nbsp;
</p>



<p class=MsoHeader style='text-align:justify'>Kostin Ruffkess &amp; Company,
LLC's reports on the financial statements for each of the past two years ended
April 30, 2004 contained no adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting
principles.&nbsp; In connection with its audits for the two most recent fiscal years
and through March 31, 2005, there were no disagreements with Kotsin Ruffkess
&amp; Company, LLC 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 Kostin Ruffkess &amp; Company, LLC, would
have caused Kostin Ruffkess &amp; Company, LLC to make reference to the subject
matter of the disagreements in their reports on the financial statements for
such years.</p>



<p class=MsoHeader style='text-align:justify'>Also, effective April 1, 2005,
the Board of Directors of the Company appointed Carlin, Charron &amp; Rosen,
LLP as the Company's auditors for the year ending April 30, 2005.&nbsp; The Company
has not consulted with Carlin, Charron &amp; Rosen, LLP on any specific matters
prior to their engagement.</p>
<P class=Level1>&nbsp;</P>
<P class=Level1>April 5, 2005</P>
<P class=Level1>First Hartford Corporation</P>
<P class=Level1><U>/s/ Stuart I. Greenwald<br>
</U>Stuart I. Greenwald<BR>Title Treasurer</P>
<P class=Level1>&nbsp;</P>
<P class=Level1>&nbsp;</P>
<P class=Level1>&nbsp;</P>
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{"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": "05733758"}, "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 8-K by EDGAR2.com
SECURITIES AND
EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
FORM 8-K
OF THE
SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT April 5, 2005
Commission File
No. 0-8862
First Hartford
Corporation
(Exact name of registrant as specified in its
charter)
Maine
--------------------------------
(State
      of Incorporation)
01-00185800
------------------------
(I.R.S.
    Identification)
149 Colonial Road, Manchester,
      Connecticut
-----------------------------------------------
(Address
      of principal executive offices)
06040
------------------------
(Zip
  Code)
(860) 646-6555
- -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - -
(Registrant's telephone number,
including area code)
- - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - -
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:
[_]
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))
FORM 8-K
FIRST HARTFORD
CORPORATION
Item 4.01    Changes in Registrant's Certifying
Accountants
On April 1, 2005, the Company's
auditors, Kostin Ruffkess & Company, LLC resigned, formally notifying the
Company that they are withdrawing from audit work in the public company arena.
Kostin Ruffkess & Company,
LLC's reports on the financial statements for each of the past two years ended
April 30, 2004 contained no adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting
principles.  In connection with its audits for the two most recent fiscal years
and through March 31, 2005, there were no disagreements with Kotsin Ruffkess
& Company, LLC 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 Kostin Ruffkess & Company, LLC, would
have caused Kostin Ruffkess & Company, LLC to make reference to the subject
matter of the disagreements in their reports on the financial statements for
such years.
Also, effective April 1, 2005,
the Board of Directors of the Company appointed Carlin, Charron & Rosen,
LLP as the Company's auditors for the year ending April 30, 2005.  The Company
has not consulted with Carlin, Charron & Rosen, LLP on any specific matters
prior to their engagement.
April 5, 2005
First Hartford Corporation
/s/ Stuart I. Greenwald
Stuart I. Greenwald
Title Treasurer