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

FORM 8-K

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

Date of Report (Date of ~~earliest~~Earliest ~~event~~Event ~~reported~~Reported) August 16, 2010

~~October 14~~AVITAR, ~~2008~~INC.(Exact name of registrant as specified in its charter)

Commission File Number 001-15695

Delaware	06-1174053
(State or other jurisdiction of	(IRS Employer Identification
incorporation or organization)	Number)

~~Avitar~~#207 – 5005 Elbow Drive SW Calgary, ~~Inc.(Exact~~AB ~~name~~T2S of2T6 ~~registrant~~(Address asof ~~specified~~principal inexecutive ~~its charter~~offices)

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

Cory Gelmon, President
#207 – 5005 Elbow Drive SW
Calgary, AB T2S 2T6
(Name and address of agent for service)

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

(310) 909-3830
(Telephone number, including area code of agent for service)

~~Registrant's~~Check ~~telephone~~the ~~number,~~appropriate ~~including~~box ~~area~~below ~~code:~~if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (~~781~~see General Instruction A.2. below) ~~821-1440~~:

~~Check~~[ ] Written communications pursuant to Rule 425 under the Securities ~~appropriate~~Act ~~box~~(17 ~~below~~CFR if230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the ~~Form~~Exchange 8Act (17 CFR 240.14a -K12) ~~filing~~[ is] Pre-commencement ~~intended~~communications pursuant to ~~simultaneously~~Rule ~~satisfy~~14d-2(b) under the ~~filing~~Exchange ~~obligation~~Act of(17 ~~the~~CFR ~~registrant~~240.14d -2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under ~~any~~the ofExchange ~~the~~Act ~~following~~(17 ~~provisions:~~CFR 240.13e -4(c))

[Item ]8.01. ~~Written~~Other ~~communications pursuant to Rule 425 under the Securities Act (17 CFR 230~~Events.~~425)~~

[On ]May ~~Soliciting~~31st, ~~material~~2010 ~~pursuant~~Avitar, Inc.(“Avitar”) entered a Joint Venture Agreement with Johnnie’s Famous Shoes, Inc. (“Johnnie’s”) of New York for the purpose of financing, producing and distributing its summer run of high end, luxury, Men’s footwear. Avitar, Inc. has agreed to ~~Rule~~finance ~~14a-12~~the ~~under~~summer run of production as well as to be involved in the management of this project. ~~Exchange~~Avitar ~~Act~~is ~~(17~~to ~~CFR~~get ~~240~~first moneys out of the project as well as a share of the profits.~~14a~~ ~~-12)~~If this project is successful, Avitar can fund future production runs as Johnnie’s may require.

[SECTION ~~] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240~~9.~~14d~~ ~~-2(b))~~EXHIBITS.

~~[ ] Pre-commencement communications pursuant to Rule 13e-4~~(c) ~~under~~ ~~the Exchange Act (17 CFR 240.13e -4(c))~~Exhibits

Item 4.01. Changes in Registrant’s Certifying Accountant.

Exhibit No.	Description

99.1	Press Release Dated June 29^th, 2010

99.2	Press Release Dated August 4, 2010

~~BDO Seidman, LLP (“ BDO Seidman”), the independent accountant who was engaged as the principal accountant to audit the registrant’s financial statements, resigned, effective October 14, 2008.~~SIGNATURE

~~BDO~~Pursuant ~~Seidman’s~~to ~~audit report included in our consolidated financial statements for~~ the ~~years~~requirements ~~ended September~~of ~~30,~~the ~~2007~~Securities ~~and~~Exchange ~~2006~~Act ~~was~~of ~~modified~~1934, ~~to include an explanatory paragraph regarding recurring losses and working capital and stockholder deficits that raised substantial doubt as to~~ the registrant’s ~~ability~~has toduly ~~continue~~caused asthis ~~a going concern.~~report ~~The~~to ~~audit~~be ~~report~~signed ~~contains~~on noits ~~other~~behalf ~~adverse~~by ~~opinion,~~the ~~disclaimer~~undersigned ofhereunto ~~opinion~~duly ~~or modification as to uncertainty, audit scope or accounting principles~~authorized.

~~During the fiscal years ended September 30~~AVITAR, ~~2007~~INC. ~~and~~By: ~~2006,~~/s/ ~~and~~Cory ~~any~~Gelmon ~~subsequent~~Cory ~~interim~~Gelmon ~~period~~Date: ~~preceding~~August ~~the resignation of BDO Seidman~~16, 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.2010

During 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(a)(1)(v)(A) through (D) of Regulation S-K.

The registrant has provided BDO Seidman with a copy of the disclosures it is making in response to this Item 304(a). The registrant has requested BDO Seidman to furnish the registrant with a letter addressed to the Commission stating whether it agrees with the statements made by the registrant in response to this Item 304(a) and, if not, stating stating the respects in which it does not agree. Such letter is filed as an exhibit 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 has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and dates indicated.

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)

Filing Compare · AVITAR INC /DE/