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:              July 31, 1997
                    (Date of earliest event reported)




                           Allen Organ Company
          (Exact name of registrant as specified in its charter)



    Pennsylvania                0-275               23-1263194
(State of Incorporation)      (Commission           (IRS Employer
                               File Number)         Identification No.)


150 Locust Street, P.O. Box 36, Macungie, Pennsylvania       18062-0036
   (Address of principal executive offices)                  (Zip Code)


                            (610) 966-2200 
            (Registrants telephone number, including area code)

ITEM 4. Changes in Registrant's Certifying Accountant.

 a.    Effective July 31, 1997 , Allen Organ Company (Allen)
    dismissed  its prior certifying  accountants, Concannon,
    Gallagher, Miller and Co., P.C. (CGM& Co) and retained as
    its new certifying accountants, KPMG Peat Marwick LLP.   CGM
    & Co.'s report on  Allen's consolidated financial statements
    during the two most recent fiscal years and all subsequent
    interim  periods preceding the date hereof contained  no
    adverse  opinion or disclaimer of opinion  and  was  not
    qualified or modified as to uncertainty, auditing scope or
    accounting principles.  The decision was approved  by the
    Audit Committee of the Board of Directors.
 
      There  were  no disagreements with CGM &  Co.  on  any
    matter  of   accounting principle or practice, financial
    statement  disclosure, or auditing  scope  of  procedure
    during  the last two fiscal years and subsequent interim
    periods preceding the dismissal.
    
      None of the "reportable events" described in Item  304
    (a)  (1)  (v) occurred with respect to Allen within  the
    last   two  fiscal  years  and  the  subsequent  interim
    periods to the date hereof.
    
 b.   Effective  July  31,  1997, Allen  engaged  KPMG  Peat
    Marwick  LLP as its principal accountants.   During  the
    last  two fiscal years and the subsequent interim period
    to  the  date  hereof, Allen did not consult  KPMG  Peat
    Marwick  LLP regarding any of the matters or events  set
    forth in Item 304 (a)(2)(i) and (ii) of Regulation S-K.


ITEM 7.  Exhibits

     1.   Letter from Concannon, Gallagher, Miller & Co., P.C. to
       the Securities and Exchange Commission dated  July 31, 1997.


                         SIGNATURES
                              
   Pursuant  to  the  requirements  of  the  Securities  and
Exchange  Act of 1934, the registrant has duly  caused  this
report  to  be  signed  on  its behalf  by  the  undersigned
hereunto duly authorized.

                                   Allen Organ Company


Date:  July 31, 1997               STEVEN MARKOWITZ
                                   Steven Markowitz,
                                   President and
                                   Chief Executive Officer