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<title>8-K</title>



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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>U.S.
SECURITIES AND EXCHANGE COMMISSION</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'><b>FORM 8-K</b></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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 5, 2012</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; </u></p>

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		<td colspan="4">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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		<td colspan="4">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'><b>&nbsp;</b></p>

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		<td colspan="4" style="border-bottom: 1px solid #000000">

<p style='margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-family:"Times New Roman","serif"; margin-left:0in; margin-right:0in; margin-top:0in' align="center">
<b><font size="4">FIRST HARTFORD
CORPORATION </font></b></p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>(Exact name of Company as
specified in its charter)</p>

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		<td colspan="4">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

		</td>
	</tr>
	<tr>
		<td align="center" width="33%" style="border-bottom: 1px solid #000000">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";' align="center">
<b>Maine</b></p>

		</td>
		<td colspan="2" align="center" width="34%" style="border-bottom: 1px solid #000000"> <b>
		<font size="2">0-8862&nbsp; </font></b></td>
		<td align="center" width="33%" style="border-bottom: 1px solid #000000"> <b>
		<font size="2">01-00185800</font></b></td>
	</tr>
	<tr>
		<td align="center" width="33%">
  <p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";' align="center">[State
  or other jurisdiction of incorporation)</p>
  		</td>
		<td colspan="2" align="center" width="34%"><font size="2">(Commission
  File No.)</font></td>
		<td align="center" width="33%"><font size="2">(I.R.S.
  Employer Identification No.)</font></td>
	</tr>
	<tr>
		<td colspan="4" align="center">
  <p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
  		</td>
	</tr>
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		<td colspan="4">
  <p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
  		</td>
	</tr>
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		<td colspan="4">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'><b>&nbsp;</b></p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";' align="center">
<b>149
Colonial Road, Manchester, Connecticut </b></p>

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		<td colspan="2" width="50%" style="border-bottom: 1px solid #000000">
		<p align="center"><b><font size="2">06095</font></b><font size="2">
		</font></td>
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		<td colspan="2" width="50%">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-indent:.5in' align="center">
(Address of principal executive offices)</p>

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		<td colspan="2" width="50%">
		<p align="center"><font size="2">(Zip Code)</font></td>
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		<td colspan="4">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";' align="center">
<b>860-646-6555</b> </p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>(Company's telephone
number) </p>

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		<td colspan="4">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'><b>&nbsp;</b></p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'><b>&nbsp;</b></p>

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		<td colspan="4" style="border-bottom: 1px solid #000000">

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";' align="center">
<b>N/A</b></p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'>(Former name or former
address, if changed since last report.)</p>

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</table>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><b>Section 4 - Matters Related to
Accountants and Financial Statements</b></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><u>Item 4.01</u>.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Changes
in Registrant's Certifying Accountant</u>.</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><font style="font-size: 8.0pt">&nbsp;</font></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>On Friday, October 5, 2012, the
Company's principal accountant, J.H. Cohn LLP, 180 Glastonbury Boulevard,
Glastonbury, Connecticut 06033 delivered to the Company a letter dated October
2, 2012 stating that a client-auditor relationship between the Company and the
auditor had ceased.&nbsp; Therefore, such principal certifying accountant had
resigned effective October 5, 2012.&nbsp; Management of the Company, with the
knowledge of its Board of Directors, had initiated discussions leading to the
cessation letter.&nbsp; </p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>The former accountant's reports
on the Company's financial statements for each of the past two years, as
presently presented, contained no adverse opinion or a disclaimer of opinion,
nor were such reports qualified or modified as to uncertainty, audit scope, or
accounting principles.&nbsp; The decision to consider changing accountants was
approved by the Company's board of directors in advance of its receipt of the
cessation letter.&nbsp; </p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>During the Company's two most
recent fiscal years ending April 30, 2012, and April 30, 2011, and during the
period from May 1, 2012 through and including October 2, 2012: &nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:9.0pt;text-align:justify'>(i) there were
no disagreements between the Company and the former accountant on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, and </p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:9.0pt;text-align:justify'><font style="font-size: 8.0pt">&nbsp;</font></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:9.0pt;text-align:justify'>(ii) the former
accountants did <u>not</u> advise the Company that: </p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:9.0pt;text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:27.0pt;text-align:justify'>(a) internal
controls necessary for the Company to develop reliable financial statements did
not exist; <i><u>however</u></i>, it is acknowledged by management and by the
accountants that management had assessed the effectiveness of the Company&#146;s
internal control over financial reporting as of April 30, 2012, and that
management believes that, as of April 30, 2012, the Company's internal control
over financial reporting was not effective due to the existence of the material
weaknesses identified by management and disclosed in Item 9A of its annual
report on Form 10-K for fiscal year ended April 30, 2012 as filed on September
6, 2012.&nbsp; </p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:27.0pt;text-align:justify'><font style="font-size: 8.0pt">&nbsp;</font></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:27.0pt;text-align:justify'>(b)
information had come to the former accountant's attention that led it to no
longer be able to rely on management's representation or that made it unwilling
to be associated with the financial statements prepared by management; </p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:27.0pt;text-align:justify'><font style="font-size: 8.0pt">&nbsp;</font></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:27.0pt;text-align:justify'>(c) the former
accountant needed to expand significantly the scope of its audit, or that
information had come to the former accountant's attention that, if further
investigated might have materially impacted the fairness or reliability of a
previously issued audit report or the underlying financial statements, or the
financial statements issued or to be issued covering the fiscal period
subsequent to the date of the most recent audited financial statements, and the
issue was not resolved to the former accountant's satisfaction prior to its
dismissal. </p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:27.0pt;text-align:justify'>&nbsp;</p>

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<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify;punctuation-wrap:hanging'><b>Section
9.01 - Financial Statements and Exhibits</b></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><b>&nbsp;</b></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><u>(d)</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Exhibits.</u></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><b>Exhibit 16.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b>Letter
of CohnReznick LLP dated October 12, 2012.</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'><b>&nbsp;</b></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'><b>SIGNATURES</b></p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>(Company)</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><i>By:</i><u>&nbsp; /s/ Neil H. Ellis&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Neil H. Ellis, Chairman
and President</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>Date: &nbsp;&nbsp;&nbsp;&nbsp; October 12, 2012</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><font style="font-size: 11.0pt">&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;punctuation-wrap:simple;text-autospace:none;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;punctuation-wrap:simple;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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[{"type": "8-K", "sequence": "1", "filename": "esfhc8k.htm", "secsgml_size_bytes": 30594}]
{"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": "121141883"}, "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 5, 2012
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
06095
(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))
Section 4 - Matters Related to
Accountants and Financial Statements
Item 4.01
.
Changes
in Registrant's Certifying Accountant
.
On Friday, October 5, 2012, the
Company's principal accountant, J.H. Cohn LLP, 180 Glastonbury Boulevard,
Glastonbury, Connecticut 06033 delivered to the Company a letter dated October
2, 2012 stating that a client-auditor relationship between the Company and the
auditor had ceased.  Therefore, such principal certifying accountant had
resigned effective October 5, 2012.  Management of the Company, with the
knowledge of its Board of Directors, had initiated discussions leading to the
cessation letter.
The former accountant's reports
on the Company's financial statements for each of the past two years, as
presently presented, contained no adverse opinion or a disclaimer of opinion,
nor were such reports qualified or modified as to uncertainty, audit scope, or
accounting principles.  The decision to consider changing accountants was
approved by the Company's board of directors in advance of its receipt of the
cessation letter.
During the Company's two most
recent fiscal years ending April 30, 2012, and April 30, 2011, and during the
period from May 1, 2012 through and including October 2, 2012:
(i) there were
no disagreements between the Company and the former accountant on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, and
(ii) the former
accountants did
not
advise the Company that:
(a) internal
controls necessary for the Company to develop reliable financial statements did
not exist;
however
, it is acknowledged by management and by the
accountants that management had assessed the effectiveness of the Company's
internal control over financial reporting as of April 30, 2012, and that
management believes that, as of April 30, 2012, the Company's internal control
over financial reporting was not effective due to the existence of the material
weaknesses identified by management and disclosed in Item 9A of its annual
report on Form 10-K for fiscal year ended April 30, 2012 as filed on September
6, 2012.
(b)
information had come to the former accountant's attention that led it to no
longer be able to rely on management's representation or that made it unwilling
to be associated with the financial statements prepared by management;
(c) the former
accountant needed to expand significantly the scope of its audit, or that
information had come to the former accountant's attention that, if further
investigated might have materially impacted the fairness or reliability of a
previously issued audit report or the underlying financial statements, or the
financial statements issued or to be issued covering the fiscal period
subsequent to the date of the most recent audited financial statements, and the
issue was not resolved to the former accountant's satisfaction prior to its
dismissal.
Section
9.01 - Financial Statements and Exhibits
(d)
Exhibits.
Exhibit 16.1
Letter
of CohnReznick LLP dated October 12, 2012.
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/ Neil H. Ellis
Neil H. Ellis, Chairman
and President
Date:      October 12, 2012