SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
_______________________________
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported):  February 17, 2004
MIKROS SYSTEMS CORPORATION
(Exact Name of Registrant as Specified in Charter)


	Delaware	2-67918-NY	14-1598200
(State or Other Jurisdiction
of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)


707 Alexander Road, Building Two, Suite 208, Princeton, NJ	  08540
(Address of Principal Executive Offices)
(Zip Code)




(609) 987-1513
(Registrant's telephone number, including area code)



(Former Name or Former Address, if Changed Since Last Report)

 Item 4.	  Change in Registrant's Certifying Accountant.

On February 17, 2004, Mikros Systems Corporation (the "Company") accepted the
resignation of  Lipman, Selznick & Witkowski ("Lipman") as the Company's
independent
auditors and has engaged the services of Beard Miller Company LLP as
 independent auditors.
The change in auditors was effective February 17, 2004.  This determination
was approved by the
 Company's Board of Directors.  Beard Miller Company LLP will audit
the financial statements of the
 Company for the fiscal year ending December 31, 2003.
During the two most recent fiscal years of the Company ended December 31, 2002
and the subsequent interim period, there were no disagreements between
 the Company and
 Lipman on any matter of accounting principles or practices, financial
 disclosure, or auditing
scope or procedure, which disagreements, if not resolved to Lipman's
satisfaction, would have
caused Lipman to make reference to the subject matter of the disagreement
in connection with its
reports.  Lipman's prior audit report on the Company's financial statements
for each of the two
most recent fiscal years in the period ended December 31, 2002
contained no adverse opinion
or disclaimer of opinion and was not modified or qualified as to uncertainty,
with the exemption
of a going concern matter, audit scope, or accounting principles.  A letter
from Lipman
addressed to the Securities and Exchange Commission stating their
agreement with certain
of the above statements is attached as Exhibit 16.1.
During the two most recent fiscal years of the Company ended December
31, 2002, and the
 subsequent interim period the Company did not consult with Beard Miller
Company LLP regarding
any of the matters or events set forth in Item 304(a)(2)(i) or (ii) of
Regulation S-B.

Item 7. 	Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits.
Exhibit No.			Description of Exhibits
16.1	Letter dated April 29, 2004 from Lipman, Selznick & Witkowski
 regarding change
in certifying accountant.





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.
MIKROS SYSTEMS CORPORATION
By: /s/ Thomas J. Meaney
Thomas J. Meaney, President
(Principal Executive Officer and    Principal Financial Officer)
Date:  April 29, 2004








Exhibit 16.1

April 29, 2004

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549
Gentlemen:
We have read Item 4 of the amended  Form 8-K dated February 17, 2004,
 of  Mikros Systems
Corporation and are in agreement with the statements contained in
paragraph two and the second
sentence in paragraph one on page 2 therein.  We have no basis to agree
 or disagree with other statements of the registrant contained therein.

/s/ Lipman Selznick & Witkowski