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
(Date of earliest event reported)

December 21, 1998

LASER TECHNOLOGY INC.
(Exact name of registrant as specified in its charter)



Delaware                   1-11642                 840970494
(State of incorporation) (Commission file number) (IRS Employer
                                                   Identification
                                                   No.)

7070 S TUSCON WAY, GARDEN LEVEL B, ENGLEWOOD, CO    80112
(Address of principal executive offices)          (Zip Code)

(303) 649-1000
(Registrant's telephone number)

Not Applicable
(Former name and address)


     Item 4.  Changes in Registrant's Certifying Accountant

     BDO Seidman,  LLP ("BDO") served as independent  accountant for the Company
for the years ended  September 30, 1993 through 1997. On December 21, 1998,  BDO
resigned  as  independent  accountant  for the  Company,  citing  the  following
reportable  events: 

     1. The  Company's  internal  controls  cannot  be  relied  upon to  develop
reliable financial statements.

     2. Information has come to BDO's attention which indicates that they can no
longer rely on management's representations.

     3.  BDO  has  concluded  that  the  above  events   materially  impact  the
reliability of the financial  statements  for the fiscal years ending  September
30,  1993,  1994,  1995,  1996  and  1997.  Therefore,  BDO is  unwilling  to be
associated with the above mentioned  financial  statements and has withdrawn its
opinions on those years.

     The Audit  Committee of the  Company's  Board of Directors is conducting an
investigation  of the Company's  accounting  systems and procedures.  During the
pendency  of the  investigation,  the  Company has  appointed  an interim  Chief
Financial Officer who reports directly to the Audit Committee and has instituted
additional  internal  controls to ensure the integrity of the  investigation and
the Company's financial reporting  processes.  The Company is actively seeking a
new independent accountant.

     Although  the  Audit   Committee  has  not  completed  its   investigation,
management  of the Company  believes that the  Company's  internal  controls are
adequate,  that management's  representations  can be relied on by the Company's
auditors and that the Company's prior  financial  statements are accurate in all
material respects.

     The  Registrant  has  submitted  a copy  of  this  Form  8-K to BDO and has
requested  that  BDO  furnish  the  Registrant  with a letter  addressed  to the
Commission  stating whether it agrees with the statements made by the Registrant
herein  and,  if not,  stating  the  respects  in which it does not  agree.  The
Registrant  has requested that BDO provide the letter as promptly as possible so
that the Registrant can file the letter with the Commission  within ten business
days after the date of filing this Form 8-K, by amendment to this Form 8-K.


       Item 7.  Financial Statements and Exhibits

     c.  Exhibits

Exhibit No.        Description

16                 To be filed by amendment.




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.

Date: December 28, 1998        LASER TECHNOLOGY INC.

                               By:  /s/ David W. Williams
                                        David W. Williams
                                        President