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<title>8-K</title>



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<p style='margin:0in;margin-bottom:.0001pt;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;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:0in;margin-bottom:.0001pt;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;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>November 6, 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; </u></p>

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<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:center'><b>&nbsp;</b></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'>
<b><font size="4">FIRST HARTFORD
CORPORATION</font></b></p></td>
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<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>

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		<td align="center" colspan="4">

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

		</td>
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<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>
<b>Maine</b></p></td>
		<td align="center" width="37%" colspan="2" style="border-bottom: 1px solid #000000"> <b>
		<font size="2">0-8862 </font></b></td>
		<td align="center" width="28%" style="border-bottom: 1px solid #000000"> <b>
		<font size="2">01-00185800</font></b></td>
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		<td align="center" width="33%">
  <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 align="center" width="37%" colspan="2"><font size="2">(Commission
  File No.)</font></td>
		<td align="center" width="28%">
  <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>
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		<td align="center" width="33%">&nbsp;</td>
		<td align="center" width="37%" colspan="2">&nbsp;</td>
		<td align="center" width="28%">&nbsp;</td>
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<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>

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		<td align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>
		<font size="2">06042</font></b><font size="2"> </font></td>
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(Address of principal executive offices)</p>

		</td>
		<td align="center" colspan="2"><font size="2">&nbsp;(Zip Code)</font></td>
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<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>

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

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

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<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>

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<p style='margin:0in;margin-bottom:.0001pt;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;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'><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;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;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'>On November 6, 2012, the Board of
Director&#146;s of the First Hartford Corporation (the &#147;<u>Company</u>&#148;) approved
the appointment of BDO USA, LLP, 100 Park Avenue, New York, New York 10017, to
serve as the Company&#146;s independent registered public accountant.</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'>During and with respect to the Company's
two most recent fiscal years ended April 30, 2012, and April 30, 2011, and the
period from May 1, 2012 through and including November 6, 2012, the Company had
not consulted the newly engaged accountant regarding either: </p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:.5in;text-align:justify'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:.5in;text-align:justify'>(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 Company's
financial statements, and no written report or oral advice was provided that
the new accountant concluded was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting
issue; or </p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";margin-left:.5in;text-align:justify'>(b) any matter
that was either the subject of a disagreement with the former accountant or a
reportable event.&nbsp; </p>

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<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/ 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;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;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; November 8, 2012</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": "121190554"}, "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)
November 6, 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
06042
(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 November 6, 2012, the Board of
Director's of the First Hartford Corporation (the "
Company
") approved
the appointment of BDO USA, LLP, 100 Park Avenue, New York, New York 10017, to
serve as the Company's independent registered public accountant.
During and with respect to the Company's
two most recent fiscal years ended April 30, 2012, and April 30, 2011, and the
period from May 1, 2012 through and including November 6, 2012, the Company had
not consulted the newly engaged accountant 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 Company's
financial statements, and no written report or oral advice was provided that
the new accountant concluded was an important factor considered by the Company 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.
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:      November 8, 2012