UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

WASHINGTON, D.C. 20549

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FORM 8-K

[ x ] CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

~~PURSUANT TO~~Date ~~SECTION~~of 13Report ~~OR 15~~(d)Date of ~~the~~earliest event reported)

~~SECURITIES EXCHANGE~~October ~~ACT~~14, ~~OF 1934~~2008

~~Date~~Commission ~~of Report~~File ~~(Date~~Number ~~of earliest event reported) June 30, 2008~~001-15695

~~AVITAR~~Avitar, ~~INC~~ Inc.(Exact name of registrant as specified in its charter)

(Exact Name of Registrant as Specified in Charter)

Delaware	06-1174053
(State or other jurisdiction of Incorporation or organization)	(IRS Employer Identification No.)

Delaware 1-15695 06-1174053

65 Dan Road, Canton, Massachusetts	02021
(Address of Principal Executive offices)	(Zip Code)

~~(State~~Registrant's ortelephone ~~other jurisdiction~~ number, including area code: (~~Commission (IRS~~781) ~~Employer~~821-1440

of incorporation) File Number) Identification No.)

65 Dan Road, Canton, Massachusetts 02021

(Address of principal executive offices) (Zip code)

Registrant's telephone number, including area code: (781) 821-2440

Not Applicable

(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:

o[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

~~230~~[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.~~425~~14a -12)

~~o Soliciting~~[ ~~material~~] Pre-commencement communications pursuant to Rule ~~14a~~14d-12 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.~~14a~~13e -124(c))

~~o Pre-commencement~~Item ~~communications~~4.01. ~~pursuant~~Changes toin ~~Rule~~Registrant’s ~~14d-2(b)~~Certifying ~~under the Exchange~~Accountant.

~~Act~~ BDO Seidman, LLP (17“ BDO ~~CFR~~Seidman”), ~~240~~the independent accountant who was engaged as the principal accountant to audit the registrant’s financial statements, resigned, effective October 14, 2008.~~14d-2(b))~~

o BDO Seidman’s audit report ~~Pre-commencement communications pursuant~~included in our consolidated financial statements for the years ended September 30, 2007 and 2006 was modified to ~~Rule~~include ~~13e-4(c)~~an explanatory paragraph regarding ~~under~~recurring losses and working capital and stockholder deficits that raised substantial doubt as to the ~~Exchange~~registrant’s ability to continue as a going concern. The audit report contains no other adverse opinion, disclaimer of opinion or modification as to uncertainty, audit scope or accounting principles.

~~Act~~ During ~~(17~~the fiscal years ended ~~CFR~~September ~~240~~30, 2007 and 2006, and any subsequent interim period preceding the resignation of BDO Seidman, there were no disagreements with BDO Seidman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which disagreements, if not resolved to the satisfaction of BDO Seidman, would have caused it to make reference to the subject matter of the disagreement in connection with its report.~~13e-4(c))~~

~~Item~~ During ~~5.02~~the fiscal years ended September 30, 2007 and 2006, and any subsequent interim period preceding its resignation, BDO Seidman did not advise the registrant of any reportable events listed in Item 304(ba)(1)(v)(A) ~~Departure~~through (D) of ~~Certain~~Regulation ~~Officer~~S-K.

As The ~~part~~registrant has provided BDO Seidman with a copy of the ~~suspension~~disclosures ofit ~~business~~is ~~operations~~making ~~and~~in ~~personnel~~response ~~reductions~~to ~~described~~this inItem ~~the~~304(a). ~~Current~~The ~~Report~~registrant onhas ~~Form~~requested ~~8-K~~BDO ~~filed~~Seidman byto furnish the ~~Company~~registrant onwith a ~~May~~letter 5,addressed ~~2008,~~to the Commission stating whether it agrees with the ~~employment~~statements ofmade by the ~~Company’s~~registrant ~~Chief~~in ~~Financial~~response ~~Officer~~to this Item 304(a) and, ~~Jay~~if ~~Leatherman~~not, stating ~~ended~~stating onthe respects in which it does not agree. Such letter is filed as ~~June~~an ~~30,~~exhibit ~~2008~~to this report.

Item 9(c). Financial Statements and Exhibits.

Exhibit No.	Description


16.1	Letter from BDO Seidman, LLP to the Registrant dated February 10, 2009.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the ~~Registrant~~registrant has duly caused this report to be signed on its behalf by the undersigned ~~hereunto~~, thereunto duly authorized.

Date: July 3, 2008 AVITAR, INC.

	AVITAR, INC.

February 11, 2009	By:	/s/ Cory Gelmon
		Cory Gelmon, Chief Executive
		Officer and Director

Pursuant to the requirements of ~~By:~~the ~~/s/ Peter~~Securities P.Exchange Act of 1934, this report has been signed below by the ~~Phildius~~following persons on behalf of the registrant and in the capacities and dates indicated.

Name: Peter P. Phildius

February 11, 2009	By:	/s/ Cory Gelmon
		Cory Gelmon, President, Chief Executive Officer,
		Chief Financial Officer, Treasurer, Secretary and
		Director (Principal Accounting and Financial
		Officer)

Title: Chairman & Chief Executive Officer

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