SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


Date of Report (Date of earliest event reported)   September 20, 1996 
  (September 5, 1996)
                

                           CONCORD ENERGY INCORPORATED
               (Exact name of Registrant as specified in charter)

        Delaware                    0-23814                      22-2670198
(State or other jurisdic-         (Commission                  (IRS Employer
  tion of incorporation)          File Number)               Identification No.)
                                            
 75 Claremont Road, Bernardsville, NJ             07924
(Address of principal executive offices)        (Zip Code)

Registrant's telephone number, including area code (908) 766-1020



Item 4.  Change in Registrant's Certifying Accountant

     On September  5, 1996,  the  Registrant  dismissed  its former  independent
accountants Price Waterhouse LLP ("Price Waterhouse") and engaged Hill, Kotara &
Ford to audit the Registrant's  consolidated financial statements.  The decision
to  change   independent   accountants  was  recommended  and  approved  by  the
Registrant's Board of Directors.

     Price  Waterhouse  served as independent  accountants  of the  Registrant's
financial  statements for the years ended June 30, 1995 and 1994. The reports of
Price  Waterhouse on the Registrant's  financial  statements for the years ended
June 30, 1995 and 1994 contained no adverse opinion or disclaimer of opinion and
were not  qualified  or modified as to  uncertainty,  audit scope or  accounting
principle.  In connection  with its audits for the years ended June 30, 1995 and
1994, and during the fiscal year 1996 prior to Price Waterhouse's dismissal, the
Registrant had no  disagreements  with Price Waterhouse on matters of accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedure,  which  disagreements  if not resolved to the  satisfaction  of Price
Waterhouse  would have caused them to make reference  thereto in their report on
the financial statements for such years.

     The Registrant has requested that Price Waterhouse furnish it with a letter
addressed to the SEC stating whether or not it agrees with the above  statement.
A copy of such letter,  dated  September  20, 1996,  is filed as Exhibit "16" to
this Form 8-K.

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                                   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.

                                                Concord Energy Incorporated
                                                (Registrant)

September 20, 1996                              By: s\Deral Knight
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                                                     Deral Knight, President







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