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<title>First Hartford 8-K</title>


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<font size="2">UNITED
STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
Washington, D.C. 20549</font></b></p>
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<font size="2">FORM 8-K </font> </b>
</p>
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<font size="2">CURRENT
REPORT<br>
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</font></b></p>
<p class="MsoPlainText" align="center"><font size="2">Date of Report (Date of
earliest event reported)&nbsp; April 29, 2011</font></p>
<p class="MsoPlainText" align="center" style="text-align:center"><b>
<font size="2">First
Hartford Corporation<br>
</font>
</b><font size="2">(Exact name of registrant as specified in its charter)</font></p>
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			<p class="MsoPlainText" align="center" style="text-align:center">
			<font size="2">Maine</font></td>
			<td valign="top" style="border-bottom:1px solid #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0pt; padding-bottom:0pt">
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			<font size="2">0-8862</font></td>
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			<font size="2">01-00185800</font></td>
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			<font size="2">(State or other jurisdiction of <br>
			incorporation)</font></td>
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			<p class="MsoPlainText" align="center" style="text-align:center">
			<font size="2">(Commission<br>
			&nbsp;File Number)</font></td>
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			<font size="2">(IRS Employer Identification No.)</font></td>
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<p class="MsoPlainText" align="center" style="text-align:center">&nbsp;</p>
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			<td width="355" valign="bottom" style="border-bottom:1px solid #000000; width:266.4pt;padding-left:5.4pt; padding-right:5.4pt; padding-top:0pt; padding-bottom:0pt">
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			<font size="2">149
			Colonial Road, <br>
			Manchester, Connecticut</font></td>
			<td width="299" valign="bottom" style="border-bottom:1px solid #000000; width:224.5pt;padding-left:5.4pt; padding-right:5.4pt; padding-top:0pt; padding-bottom:0pt">
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			<font size="2">06040</font></td>
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			<font size="2">(Address of principal executive offices)</font></td>
			<td width="299" valign="bottom" style="width:224.5pt;padding:0pt 5.4pt 0pt 5.4pt">
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			<font size="2">(Zip Code)</font></td>
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<p class="MsoPlainText"><font size="2">Registrant's telephone number, including area code&nbsp;
(860) 646-6555</font></p>
<p class="MsoPlainText" align="center" style="text-align:center"><font size="2">(Former name or
former address, if changed since last report)</font></p>
<p class="MsoNormal"><font size="2">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):
</font> </p>
<p class="MsoNormal"><font size="2">[&nbsp;&nbsp;&nbsp; ] Written communications pursuant to
Rule&nbsp;425 under the Securities Act (17&nbsp;CFR 230.425) </font> </p>
<p class="MsoNormal"><font size="2">[&nbsp;&nbsp;&nbsp;&nbsp;] Soliciting material pursuant to Rule&nbsp;14a-12 under
the Exchange Act (17 CFR 240.14a-12) </font> </p>
<p class="MsoNormal"><font size="2">[&nbsp;&nbsp;&nbsp;&nbsp;] Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-(b)) </font> </p>
<p class="MsoNormal"><font size="2">[&nbsp;&nbsp;&nbsp;&nbsp;] Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </font> </p>
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<p style='margin:0in;margin-bottom:.0001pt;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify'><b>Item 4.01. Changes in Registrant&#146;s Certifying Accountant</b></p>

<p style='margin:0in;margin-bottom:.0001pt;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;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify;text-indent:.5in'>On April 29,
2011, the Board of Director&#146;s of the First Hartford Corporation (the &#147;Company&#148;)
dismissed CCR LLP as its independent registered public accounting firm and
approved the appointment of J.H. Cohn LLP (&#147;Cohn&#148;) to serve as the Company&#146;s
independent registered public accounting firm.&nbsp; </p>

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<p style='margin:0in;margin-bottom:.0001pt;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; CCR LLP audited
the consolidated financial statements of the Company and its subsidiaries for
the fiscal years ended April 30, 2010 and 2009.&nbsp; CCR LLP&#146;s report on the
Company's consolidated financial statements for each of the past two fiscal years
ended April 30, 2010 and 2009 contained no adverse opinion or a disclaimer of
opinion, or was qualified or modified as to uncertainty, audit scope, or
accounting principles.&nbsp; </p>

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<p style='margin:0in;margin-bottom:.0001pt;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify;text-indent:.5in'>During the
Company's two most recent fiscal years ended April 30, 2010 and 2009, and
during the period from May 1, 2010 through and including April 29, 2011, there
were no disagreements between the Company and CCR LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, and there were no reportable events as listed in Item 304(a)(1)(v)
of Regulation S-K.&nbsp; </p>

<p style='margin:0in;margin-bottom:.0001pt;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify;text-indent:.5in'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";text-align:justify;text-indent:.5in'>The Company has
provided CCR LLP with a copy of the foregoing disclosures and requested that
CCR LLP furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with such disclosures, and
if not, stating the respects in which it does not agree. CCR LLP provided a letter
dated April 29, 2011 stating its agreement with such statements. This letter is
attached hereto as Exhibit 16.1.</p>

<p style='margin:0in;margin-bottom:.0001pt;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-top:12.0pt;text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; During
the Company's two most recent fiscal years ended April 30, 2010 and 2009, and
through and including April 29, 2011, the Company had not consulted Cohn
regarding: (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 neither a written report or
oral advice was provided that Cohn concluded was an important factor considered
by the Company&#146;s Board of Directors 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 (as defined in Item 304(a)(1)(iv) of
Regulation S-K) or a reportable event (as defined in Item 304 (a)(1)(v) of
Regulation S-K).&nbsp; </p>

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

<p style='margin:0in;margin-bottom:.0001pt;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-top:12.0pt;text-align:justify'>The following
exhibits are filed as part of this Current Report on Form 8-K.</p>

<p style='margin:0in;margin-bottom:.0001pt;text-autospace:none;font-size:10.0pt;font-family:"Times New Roman","serif";margin-top:12.0pt;text-align:justify'>Exhibit 16.1 - Letter
from CCR LLP to the Securities and Exchange Commission dated April 29, 2011
agreeing with Item 4.01 statements regarding changes in registrant&#146;s certifying
accountant.</p>
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<font size="2">SIGNATURES</font></p>
<p class=MsoNormal style='text-align:justify;'><font size="2">April 29, 2011</font></p>
<p class=MsoNormal style='text-align:justify;'><b><font size="2">First Hartford Corporation</font></b></p>
<p class=MsoNormal style='text-align:justify;'><u><font size="2">/s/ Stuart I. Greenwald&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font> </u> <font size="2"> <br>
&nbsp;&nbsp;&nbsp;&nbsp; Stuart I. Greenwald<br>
&nbsp;&nbsp;&nbsp;&nbsp; Treasurer and Secretary</font></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": "11794952"}, "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
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)  April 29, 2011
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))
Item 4.01. Changes in Registrant's Certifying Accountant
On April 29,
2011, the Board of Director's of the First Hartford Corporation (the "Company")
dismissed CCR LLP as its independent registered public accounting firm and
approved the appointment of J.H. Cohn LLP ("Cohn") to serve as the Company's
independent registered public accounting firm.
CCR LLP audited
the consolidated financial statements of the Company and its subsidiaries for
the fiscal years ended April 30, 2010 and 2009.  CCR LLP's report on the
Company's consolidated financial statements for each of the past two fiscal years
ended April 30, 2010 and 2009 contained no adverse opinion or a disclaimer of
opinion, or was qualified or modified as to uncertainty, audit scope, or
accounting principles.
During the
Company's two most recent fiscal years ended April 30, 2010 and 2009, and
during the period from May 1, 2010 through and including April 29, 2011, there
were no disagreements between the Company and CCR LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, and there were no reportable events as listed in Item 304(a)(1)(v)
of Regulation S-K.
The Company has
provided CCR LLP with a copy of the foregoing disclosures and requested that
CCR LLP furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with such disclosures, and
if not, stating the respects in which it does not agree. CCR LLP provided a letter
dated April 29, 2011 stating its agreement with such statements. This letter is
attached hereto as Exhibit 16.1.
During
the Company's two most recent fiscal years ended April 30, 2010 and 2009, and
through and including April 29, 2011, the Company had not consulted Cohn
regarding: (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 neither a written report or
oral advice was provided that Cohn concluded was an important factor considered
by the Company's Board of Directors 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 (as defined in Item 304(a)(1)(iv) of
Regulation S-K) or a reportable event (as defined in Item 304 (a)(1)(v) of
Regulation S-K).
Item 9.01 Financial Statements
and Exhibits
The following
exhibits are filed as part of this Current Report on Form 8-K.
Exhibit 16.1 - Letter
from CCR LLP to the Securities and Exchange Commission dated April 29, 2011
agreeing with Item 4.01 statements regarding changes in registrant's certifying
accountant.
SIGNATURES
April 29, 2011
First Hartford Corporation
/s/ Stuart I. Greenwald
Stuart I. Greenwald
Treasurer and Secretary