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<title>8-K</title>



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<div style='page:WordSection1;'>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='mso-style-link:"Header Char";margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

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

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>Washington, D.C. 20549</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

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

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;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:10.0pt;font-family:"Times New Roman","serif";text-align:center'>SECURITIES EXCHANGE ACT OF 1934</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>Date of Report (Date
of earliest event reported)&nbsp; <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>October 23, 2013</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; </u></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'><b>&nbsp;</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";' 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="5"> FIRST HARTFORD CORPORATION</font> &nbsp;&nbsp;&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><u>&nbsp;</u></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>(Exact name of Company as
specified in its charter)</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
 <tr>
  <td width="33%" valign=top style='border-bottom:1px solid #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
	<b><font size="2">Maine</font></b><font size="2"> </font>
  </td>
  <td width="33%" valign=top style='border-bottom:1px solid #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
	<b><font size="2">0-8862 </font></b>
  </td>
  <td width="33%" valign=top style='border-bottom:1px solid #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
	<b><font size="2">&nbsp;01-00185800</font></b><font size="2">&nbsp; </font>
  </td>
 </tr>
 <tr>
  <td width="33%" valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>[State
  or other jurisdiction of incorporation)</p>
  </td>
  <td width="33%" valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>(Commission
  File No.)</p>
  </td>
  <td width="33%" valign=top style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>(I.R.S.
  Employer Identification No.)</p>
  </td>
 </tr>
</table>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'><b>&nbsp;</b></p>

<table border="0" width="100%">
	<tr>
		<td align="center" width="70%" style="border-bottom: 1px solid #000000">

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 149
Colonial Road, Manchester, Connecticut </b></p>

		</td>
		<td align="center" width="30%" style="border-bottom: 1px solid #000000"><b>
		<font size="2">06040</font></b></td>
	</tr>
	<tr>
		<td align="center" width="70%">

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-indent:.5in'>
(Address of principal executive offices)</p>

		</td>
		<td align="center" width="30%"><font size="2">(Zip Code)</font></td>
	</tr>
</table>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";' 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 860-646-6555</u></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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>(Company's telephone number) </p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'><b>&nbsp;</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'><b>&nbsp;</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";' 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>(Former name or former address,
if changed since last report.)</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>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>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>[_]&nbsp; Written communications pursuant to
Rule 425 under the Securities Act</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>&nbsp;&nbsp;&nbsp;&nbsp; (17 CFR 230.425)</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>[_]&nbsp; Soliciting material pursuant to Rule
14a-12 under the Exchange Act</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>&nbsp;&nbsp;&nbsp;&nbsp; (17 CFR 240.14a-12)</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>[_]&nbsp; Pre-commencement communications pursuant
to Rule 14d-2(b) under the</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>&nbsp;&nbsp;&nbsp;&nbsp; Exchange Act (17 CFR 240.14d-2(b))</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>[_]&nbsp; Pre-commencement communications pursuant
to Rule 13e-4(c) under the</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'>&nbsp;&nbsp;&nbsp;&nbsp; Exchange Act (17 CFR 240.13e-4(c))</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='mso-style-link:"Footer Char";margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<div style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>

<hr size=2 width="100%" noshade style='color:navy' align=center>

</div>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

</div>

<br clear=all
style='page-break-before:always'>


<div style='page:WordSection2;'>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='mso-style-link:"Header Char";margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><b>&nbsp;</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><font style="font-size: 12.0pt">&nbsp;</font></p>

<p class=MsoNormal><font size="2">Item 4.02&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Non-Reliance on Previously Issued Financial Statements or a Related Audit <br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Report
or Completed Interim Review. </font> </p>

<p class=MsoNormal><font size="2">At a Board of Directors meeting on October 23, 2013, the Board
determined after conferring with our auditors, BDO USA, LLP, that the Company
was required to consolidate the following subsidiaries, which had been
previously accounted for under the equity or cost method of accounting:</font></p>

<p class=MsoNormal><font size="2">CP Associates, LLC (50% owned)<br>
Cranston/BVT Limited Partnership (50% owned)<br>
Trolley Barn Associates, LLC (50% owned)<br>
Hartford Lubbock, LP (1.9% owned)</font></p>

<p class=MsoNormal><font size="2">As a result the financial information contained in the
previously filed Form 10-K for the period ended April 30, 2012 and the
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
are not to be relied upon and will be restated.</font></p>

<p class=MsoNormal><font size="2">The Company continues to assess other prior periods.&nbsp; The
Company also continues to prepare other information for review by its
independent auditors in connection with the audit for the year ended April 30,
2013.&nbsp; Further, because the audit for the year ended April 30, 2013 is not yet
complete, the Company has not closed its books for the fiscal quarter ended
July 31, 2013.</font></p>

<p class=MsoNormal><font size="2">If any additional errors in any such past financial
statements come to management&#146;s attention as part of the restatement process,
such will be assessed and if material corrected as part of the restatement.</font></p>

<p class=MsoNormal><font size="2">The Company is unable to currently estimate the time it will
take to complete the audit for the year ended April 30, 2013 and to restate
prior periods or to prepare its interim consolidated financial statements for
the quarter ended July 31, 2013 and subsequent periods.</font></p>

<p class=MsoNormal><font size="2">The Company has not calculated the effects on income for the
above periods.</font></p>

<p class=MsoNormal><font size="2">Forward-looking Information</font></p>

<p class=MsoNormal><font size="2">Certain statements made in this Form 8-K constitute
&#147;forward-looking statements&#148; within the meaning of The Private Securities
Litigation Reform Act of 1995.&nbsp; These statements may be identified by such
forward-looking terminology as &#147;expect&#148;, &#147;estimate&#148;, &#147;plan&#148;, &#147;anticipate&#148;, or
similar statements or variations of such terms.&nbsp; The registrant&#146;s business and
forward-looking statements involve significant known and unknown risks and
uncertainties, including risks stated herein and all other risks stated in the
registrant&#146;s filings with the Securities and Exchange Commission.&nbsp; In each
case, actual results may differ materially from such forward-looking
information.&nbsp; The registrant undertakes no obligation to revise or update any
forward-looking statements to reflect events or circumstances after the date
hereof.</font></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'><b>&nbsp;</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'><b>SIGNATURES</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements
of the Securities Exchange Act of 1934, the Company has duly caused this report
to be signed on its behalf by the undersigned, hereunto duly authorized.</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>(Company)</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><b>FIRST HARTFORD CORPORATION</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><i>By:</i><u>&nbsp; /s/ Stuart I. Greenwald&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stuart I. Greenwald, Treasurer
and Secretary</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>Date: &nbsp;&nbsp;&nbsp;&nbsp; October 29, 2013</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><font style="font-size: 11.0pt">&nbsp;</font></p>

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[{"type": "8-K", "sequence": "1", "filename": "esfh8k10-29.htm", "secsgml_size_bytes": 21427}]
{"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": "131176099"}, "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"}}
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)
October 23, 2013
FIRST HARTFORD CORPORATION
(Exact name of Company as
specified in its charter)
Maine
0-8862
01-00185800
[State
  or other jurisdiction of incorporation)
(Commission
  File No.)
(I.R.S.
  Employer Identification No.)
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 240.14d-2(b))
[_]  Pre-commencement communications pursuant
to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.02       
Non-Reliance on Previously Issued Financial Statements or a Related Audit
Report
or Completed Interim Review.
At a Board of Directors meeting on October 23, 2013, the Board
determined after conferring with our auditors, BDO USA, LLP, that the Company
was required to consolidate the following subsidiaries, which had been
previously accounted for under the equity or cost method of accounting:
CP Associates, LLC (50% owned)
Cranston/BVT Limited Partnership (50% owned)
Trolley Barn Associates, LLC (50% owned)
Hartford Lubbock, LP (1.9% owned)
As a result the financial information contained in the
previously filed Form 10-K for the period ended April 30, 2012 and the
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
are not to be relied upon and will be restated.
The Company continues to assess other prior periods.  The
Company also continues to prepare other information for review by its
independent auditors in connection with the audit for the year ended April 30,
2013.  Further, because the audit for the year ended April 30, 2013 is not yet
complete, the Company has not closed its books for the fiscal quarter ended
July 31, 2013.
If any additional errors in any such past financial
statements come to management's attention as part of the restatement process,
such will be assessed and if material corrected as part of the restatement.
The Company is unable to currently estimate the time it will
take to complete the audit for the year ended April 30, 2013 and to restate
prior periods or to prepare its interim consolidated financial statements for
the quarter ended July 31, 2013 and subsequent periods.
The Company has not calculated the effects on income for the
above periods.
Forward-looking Information
Certain statements made in this Form 8-K constitute
"forward-looking statements" within the meaning of The Private Securities
Litigation Reform Act of 1995.  These statements may be identified by such
forward-looking terminology as "expect", "estimate", "plan", "anticipate", or
similar statements or variations of such terms.  The registrant's business and
forward-looking statements involve significant known and unknown risks and
uncertainties, including risks stated herein and all other risks stated in the
registrant's filings with the Securities and Exchange Commission.  In each
case, actual results may differ materially from such forward-looking
information.  The registrant undertakes no obligation to revise or update any
forward-looking statements to reflect events or circumstances after the date
hereof.
SIGNATURES
Pursuant to the requirements
of the Securities Exchange Act of 1934, the Company has duly caused this report
to be signed on its behalf by the undersigned, hereunto duly authorized.
(Company)
FIRST HARTFORD CORPORATION
By:
/s/ Stuart I. Greenwald
Stuart I. Greenwald, Treasurer
and Secretary
Date:      October 29, 2013