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<p class="MsoPlainText" align="center" style="text-align:center"><b>UNITED
STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
Washington, D.C. 20549</b></p>
<p class="MsoPlainText" align="center" style="text-align:center"><b>FORM 8-K </b>
</p>
<p class="MsoPlainText" align="center" style="text-align:center"><b>CURRENT
REPORT<br>
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</b></p>
<p class="MsoPlainText">Date of Report (Date of earliest event reported)&nbsp;
July 5, 2006</p>
<p class="MsoPlainText" align="center" style="text-align:center"><b>First
Hartford Corporation<br>
</b>(Exact name of registrant as specified in its charter)</p>
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			Maine</td>
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			0-8862</td>
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			01-00185800</td>
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			(State or other jurisdiction of <br>
			incorporation)</td>
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			(Commission<br>
			&nbsp;File Number)</td>
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			(IRS Employer Identification No.)</td>
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			<p class="MsoPlainText" align="center" style="text-align:center">149
			Colonial Road, <br>
			Manchester, Connecticut</td>
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			06040</td>
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			(Address of principal executive offices)</td>
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			(Zip Code)</td>
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<p class="MsoPlainText">Registrant's telephone number, including area code&nbsp;
(860) 646-6555</p>
<p class="MsoPlainText" align="center" style="text-align:center">(Former name or
former address, if changed since last report)</p>
<p class="MsoNormal">Check the appropriate box below if the Form&nbsp;8-K filing is
intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions (<i>see</i> General Instruction A.2. below): </p>
<p class="MsoNormal">[&nbsp;&nbsp;&nbsp; ] Written communications pursuant to
Rule&nbsp;425 under the Securities Act (17&nbsp;CFR 230.425) </p>
<p class="MsoNormal">[&nbsp;&nbsp;&nbsp;&nbsp;] Soliciting material pursuant to Rule&nbsp;14a-12 under
the Exchange Act (17 CFR 240.14a-12) </p>
<p class="MsoNormal">[&nbsp;&nbsp;&nbsp;&nbsp;] Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-(b)) </p>
<p class="MsoNormal">[&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 class="MsoNormal">&nbsp;</p>
<hr color="#000080"><br clear="all" style="page-break-before:always">
<b>&nbsp;</b><p class="MsoNormal" style="text-align:justify">Section 4.&nbsp; Matters
Related To Accountants And Financial Statements.</p>
<p class="MsoNormal" style="margin-left:72.0pt;text-align:justify;text-indent:
-72.0pt">Item 4.02(a)&nbsp;&nbsp;&nbsp;&nbsp; Non-Reliance on Previously Issued
Financial Statements or a Related Audit Report or Completed Interior Review</p>
<p class="MsoNormal" style="text-align:justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The April 30, 2005 Financial Statement showed a debit balance in the Balance
Sheet for minority interest of $283,869, which was created as a result of
distributions paid to the minority investor in excess of the carrying amount.&nbsp;
The Company is in agreement with the Securities and Exchange Commission that the
guidance in Paragraph 15 of ARB 51 and EITF 95-7 indicates that any loss
allocation which exceeded the minority interest balance should have been charged
against the majority interest.</p>
<p class="MsoNormal" style="text-align:justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
This item will cause a restatement of (.10) per share and be reflected in the
upcoming 10-K when released.</p>
<p class="MsoNormal" style="text-align:justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Additionally, the Company will restate the cash flow statement for the years
ended April 30, 2005 and 2004 to reflect the &quot;Distributions from (investment in)
affiliates, net&quot; in investing activities rather than operating activities.</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p class=MsoNormal style='text-align:justify;'>July 5, 2006</p>
<p class=MsoNormal style='text-align:justify;'><b>First Hartford Corporation</b></p>
<p class=MsoNormal style='text-align:justify;'>/s/ <u>Stuart I. Greenwald&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> <br>
&nbsp;&nbsp;&nbsp;&nbsp; Stuart I. Greenwald<br>
&nbsp;&nbsp;&nbsp;&nbsp; Treasurer and Secretary</p>
<p class=MsoNormal style='text-align:justify;'>&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": "06944722"}, "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"}}
Form 8-K
UNITED
STATES
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) 
July 5, 2006
First
Hartford Corporation
(Exact name of registrant as specified in its charter)
Maine
0-8862
01-00185800
(State or other jurisdiction of
incorporation)
(Commission
File Number)
(IRS Employer Identification No.)
149
			Colonial Road,
Manchester, Connecticut
06040
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code 
(860) 646-6555
(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 registrant under
any of the following provisions (
see
General Instruction A.2. below):
[    ] 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-(b))
[    ] Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Section 4.  Matters
Related To Accountants And Financial Statements.
Item 4.02(a)     Non-Reliance on Previously Issued
Financial Statements or a Related Audit Report or Completed Interior Review
The April 30, 2005 Financial Statement showed a debit balance in the Balance
Sheet for minority interest of $283,869, which was created as a result of
distributions paid to the minority investor in excess of the carrying amount. 
The Company is in agreement with the Securities and Exchange Commission that the
guidance in Paragraph 15 of ARB 51 and EITF 95-7 indicates that any loss
allocation which exceeded the minority interest balance should have been charged
against the majority interest.
This item will cause a restatement of (.10) per share and be reflected in the
upcoming 10-K when released.
Additionally, the Company will restate the cash flow statement for the years
ended April 30, 2005 and 2004 to reflect the "Distributions from (investment in)
affiliates, net" in investing activities rather than operating activities.
July 5, 2006
First Hartford Corporation
/s/
Stuart I. Greenwald
Stuart I. Greenwald
Treasurer and Secretary