<html>

<head>


<title>Form 8-K</title>



</head>

<body lang=EN-US>



<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">UNITED STATES</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">SECURITIES AND EXCHANGE COMMISSION</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">Washington D.C. 20549</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<h1 style="margin-top: 0; margin-bottom: 0" align="center"><font size="2">FORM 8-K</font></h1>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<b><font size="2">&nbsp;</font></b></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<b><font size="2">CURRENT REPORT</font></b></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">PURSUANT TO SECTION 13 OR 15(d) OF THE</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">SECURITIES EXCHANGE ACT OF 1934</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2"><b>April 3</b></font><b><font size="2">, 2007</font></b></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">Date of earliest event reported</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<div style='border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0pt 0pt 0pt'>
	<p style="margin-top: 0; margin-bottom: 0"></div>
<h2 style="margin-top: 0; margin-bottom: 0" align="center">&nbsp;</h2>
<h2 style="margin-top: 0; margin-bottom: 0" align="center"><font size="2">LOGIC Devices Incorporated</font></h2>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">(Exact name of registrant as specified in its charter)</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<div style='border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0pt 0pt 0pt'>
	<p style="margin-top: 0; margin-bottom: 0"></div>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<b><font size="2">0-17187</font></b></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">Commission File Number</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width="50%" valign=top style='width:50.0%;padding:0pt 5.4pt 0pt 5.4pt'>
		<h2 style="margin-top: 0; margin-bottom: 0" align="center">
		<font size="2">California</font></h2></td>
		<td width="50%" valign=top style='width:50.0%;padding:0pt 5.4pt 0pt 5.4pt'>
		<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
		<b><font size="2">94-2893789</font></b></p></td>
	</tr>
	<tr>
		<td width="50%" valign=top style='width:50.0%;padding:0pt 5.4pt 0pt 5.4pt'>
		<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
		<font size="2">(State or other jurisdiction of</font></p>
		<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
		<font size="2">incorporation or organization)</font></p></td>
		<td width="50%" valign=top style='width:50.0%;padding:0pt 5.4pt 0pt 5.4pt'>
		<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
		<font size="2">(I.R.S. Employer</font></p>
		<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
		<font size="2">Identification Number)</font></p></td>
	</tr>
</table>
<h2 style="margin-top: 0; margin-bottom: 0">&nbsp;</h2>
<h2 style="margin-top: 0; margin-bottom: 0" align="center"><font size="2">395 West Java Drive, Sunnyvale, California 94089</font></h2>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">(Address of principal executive offices)</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">(Zip Code)</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<b><font size="2">(408) 542-5400</font></b></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>
<font size="2">(Registrant's telephone number, including area code)</font></p>
<p class=MsoNormal align=center style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<div style='border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0pt 0pt 0pt'>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>
	<font size="2">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):</font></p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>
	<font size="2">[&nbsp;&nbsp;&nbsp;]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)</font></p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>
	<font size="2">[&nbsp;&nbsp;&nbsp;]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)</font></p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>
	<font size="2">[&nbsp;&nbsp;&nbsp;]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))</font></p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>
	<font size="2">[&nbsp;&nbsp;&nbsp;]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))</font></p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
	<p class=MsoNormal style='border:medium none;padding:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
</div><hr color="#000080">
<p style="margin-top: 0; margin-bottom: 0"><font size="2">
<br clear=all
style='page-break-before:always'></font></p>
<p style='margin:0 0pt;'><b><font size="2">Item 4.01&nbsp;&nbsp;&nbsp;&nbsp;Changes
in Registrant's Certifying Accountant</font></b></p>
<p style='margin:0 0pt;'>&nbsp;</p>
<p class="MsoNormal"><font size="2">On April 3, 2007 LOGIC DEVICES Incorporated&nbsp;
(the Company) notified Perry-Smith LLP, the Company's independent accounting
firm for the Company's last four fiscal years, that it had elected to change
accounting firms and, therefore, was dismissing Perry-Smith.</font></p>
<p class="MsoNormal"><font size="2">None of Perry-Smith's reports on the
Company's financial statements for the previous fiscal years ended September 28,
2003, September 30, 2004, September 30, 2005 and September 30, 2006 contained an
adverse opinion nor a disclaimer of opinion, and were not modified as to
uncertainty, audit scope, or accounting principles.</font></p>
<p class="MsoNormal"><font size="2">The decision to change accountants was
made by the audit committee of the Company's board of directors.</font></p>
<p class="MsoNormal"><font size="2">There were no disagreements with
Perry-Smith, whether resolved or unresolved, on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure that, if not resolved to Perry-Smith's satisfaction, would have caused
Perry-Smith to make reference to the subject matter of the disagreement in
connection with its report for either of the company's four most recent fiscal
years.&nbsp; </font></p>
<p class="MsoNormal"><font size="2">On April 4, 2007, the Company engaged Hein &amp;
Associates LLP (Hein &amp; Associates) as its new independent accounting firm.&nbsp;
Neither the company, nor anyone acting on its behalf, consulted Hein &amp; Associates
regarding the application of accounting principles to a specific completed or
contemplated transaction, or the type of audit opinions that might be rendered on
the Company's consolidated financial statements whereby either written or oral
advise was provided that was an important factor considered by the company in
reaching a decision as to the accounting, auditing, or financial reporting
issue.&nbsp; </font></p>
<p class="MsoNormal"><font size="2">The company has provided a copy of this
report to Perry-Smith and has requested that Perry-Smith furnish a letter
addressed to the Commission stating whether it agrees with the statements made
by the company and, if not, stating the respects in which it does not agree.&nbsp;
A copy of this letter is filed as an exhibit to this report on Form-8K</font></p>
<p class="MsoNormal"><font size="2">Securities and Exchange Commission<br>
100 F Street, N.E.<br>
Washington, D.C. 20549-7561</font></p>
<p class="MsoNormal"><font size="2">Dear Sirs/Madams:</font></p>
<p class="MsoNormal"><font size="2">We were previously principal accountants for
LOGIC DEVICES INCORPORATED (&quot;Registrant&quot;) and we reported on the financial
statements of registrant as of September 30, 2006 and 2005, and for each of the
years in the three fiscal years then ended as stated in our report dated November
29, 2006.&nbsp; We have read&nbsp; item&nbsp;4.01 of Registrant's Form 8-K dated
April 6, 2007, and we agree with the statements made in paragraphs 1,2, 4 and 6.&nbsp;
We have no basis to agree or disagree with the statements made in paragraphs 3
and 5.&nbsp; </font></p>
<p class="MsoNormal"><font size="2">Very truly yours,</font></p>
<p class="MsoNormal"><font size="2">Perry - Smith LLP</font></p>
<p style='margin:0 0pt;'>&nbsp;</p>
<p style='margin:0 0pt;'>&nbsp;</p><hr color="#000080">
<p style="margin-top: 0; margin-bottom: 0"><font size="2">
<br clear=all
style='page-break-before:always'></font></p>
<p class=MsoBodyTextIndent align=center style='margin-left:0pt;text-align:center; margin-top:0; margin-bottom:0'>
<b><font size="2">SIGNATURES</font></b></p>
<p class=MsoBodyTextIndent align=center style='margin-left:0pt;text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width="100%" valign=top style='width:100.0%;padding:0pt 5.4pt 0pt 5.4pt'>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>
		<font size="2">Pursuant to the requirements of the Securities Exchange Act of 1934,
  the registrant has duly caused this Report to be signed on its behalf by the
  undersigned hereunto duly authorized.</font></p></td>
	</tr>
</table>
<p style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width=343 valign=top style='width:257.45pt;padding:0pt 5.4pt 0pt 5.4pt'>
		<p style="margin-top: 0; margin-bottom: 0"></td>
		<td width=343 valign=top style='width:257.35pt;padding:0pt 5.4pt 0pt 5.4pt'>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>
		<font size="2">LOGIC Devices Incorporated</font></p>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>
		<font size="2">(Registrant)</font></p>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
		</td>
	</tr>
	<tr>
		<td width=343 valign=top style='width:257.45pt;padding:0pt 5.4pt 0pt 5.4pt'>
		<p style="margin-top: 0; margin-bottom: 0"></td>
		<td width=343 valign=top style='width:257.35pt;padding:0pt 5.4pt 0pt 5.4pt'>
		<p style="margin-top: 0; margin-bottom: 0"></td>
	</tr>
	<tr>
		<td width=343 valign=top style='width:257.45pt;padding:0pt 5.4pt 0pt 5.4pt'>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>
		<font size="2">Date:&nbsp;&nbsp;</font><u><font size="2">&nbsp;&nbsp;April
		6, 2007&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p></td>
		<td width=343 valign=top style='width:257.35pt;padding:0pt 5.4pt 0pt 5.4pt'>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>
		<font size="2">By:&nbsp;</font><u><font size="2">&nbsp;&nbsp;/s/&nbsp;William J.
  Volz&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>
		<font size="2">William J. Volz</font></p>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>
		<font size="2">President and Chief Executive Officer</font></p>
		<p class=MsoBodyTextIndent style='margin-left:0pt; margin-top:0; margin-bottom:0'>&nbsp;</p>
		</td>
	</tr>
	</table>





</body>

</html>
[{"type": "8-K", "sequence": "1", "filename": "logicdevices8k.htm", "secsgml_size_bytes": 14065}]
{"company-data": {"conformed-name": "LOGIC DEVICES INC", "cik": "0000802851", "assigned-sic": "3674", "irs-number": "942893789", "state-of-incorporation": "CA", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-17187", "film-number": "07754680"}, "business-address": {"street1": "395 WEST JAVA DRIVE", "city": "SUNNYVALE", "state": "CA", "zip": "94089", "phone": "4085425400"}, "mail-address": {"street1": "395 WEST JAVA DRIVE", "city": "SUNNYVALE", "state": "CA", "zip": "94089"}}
Form 8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
April 3
, 2007
Date of earliest event reported
LOGIC Devices Incorporated
(Exact name of registrant as specified in its charter)
0-17187
Commission File Number
California
94-2893789
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification Number)
395 West Java Drive, Sunnyvale, California 94089
(Address of principal executive offices)
(Zip Code)
(408) 542-5400
(Registrant's telephone number, including area code)
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-2(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 3, 2007 LOGIC DEVICES Incorporated 
(the Company) notified Perry-Smith LLP, the Company's independent accounting
firm for the Company's last four fiscal years, that it had elected to change
accounting firms and, therefore, was dismissing Perry-Smith.
None of Perry-Smith's reports on the
Company's financial statements for the previous fiscal years ended September 28,
2003, September 30, 2004, September 30, 2005 and September 30, 2006 contained an
adverse opinion nor a disclaimer of opinion, and were not modified as to
uncertainty, audit scope, or accounting principles.
The decision to change accountants was
made by the audit committee of the Company's board of directors.
There were no disagreements with
Perry-Smith, whether resolved or unresolved, on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure that, if not resolved to Perry-Smith's satisfaction, would have caused
Perry-Smith to make reference to the subject matter of the disagreement in
connection with its report for either of the company's four most recent fiscal
years.
On April 4, 2007, the Company engaged Hein &
Associates LLP (Hein & Associates) as its new independent accounting firm. 
Neither the company, nor anyone acting on its behalf, consulted Hein & Associates
regarding the application of accounting principles to a specific completed or
contemplated transaction, or the type of audit opinions that might be rendered on
the Company's consolidated financial statements whereby either written or oral
advise was provided that was an important factor considered by the company in
reaching a decision as to the accounting, auditing, or financial reporting
issue.
The company has provided a copy of this
report to Perry-Smith and has requested that Perry-Smith furnish a letter
addressed to the Commission stating whether it agrees with the statements made
by the company and, if not, stating the respects in which it does not agree. 
A copy of this letter is filed as an exhibit to this report on Form-8K
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We were previously principal accountants for
LOGIC DEVICES INCORPORATED ("Registrant") and we reported on the financial
statements of registrant as of September 30, 2006 and 2005, and for each of the
years in the three fiscal years then ended as stated in our report dated November
29, 2006.  We have read  item 4.01 of Registrant's Form 8-K dated
April 6, 2007, and we agree with the statements made in paragraphs 1,2, 4 and 6. 
We have no basis to agree or disagree with the statements made in paragraphs 3
and 5.
Very truly yours,
Perry - Smith LLP
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
  the registrant has duly caused this Report to be signed on its behalf by the
  undersigned hereunto duly authorized.
LOGIC Devices Incorporated
(Registrant)
Date:
April
		6, 2007
By:
/s/ William J.
  Volz
William J. Volz
President and Chief Executive Officer