SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 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): July 18, 1996
   
                        Amended as of September 4, 1996
    

                              PIEMONTE FOODS, INC.
             (Exact name of registrant as specified in its charter)

        South Carolina                                  57-0626121
(State or other jurisdiction of                       (IRS Employer
        incorporation)                              Identification No.)

              400 Augusta Street, Greenville, South Carolina 29604
                    (Address of principal executive offices)

       Registrant's telephone number, including area code: (864) 242-0424




Item 4. Changes in Registrant's Certifying Accountants

Based on a recommendation from the Audit Committee, the Board of Directors
approved a change of certified public accountants in recognition of the
Company's diversifying nature, particularly now that the Company is
participating in an International joint venture located in Holland. As such, the
decision was made on July 18, 1996, to replace Pope, Smith, Brown, & King with
Ernst & Young as our certified public accountants.

   
Pope, Smith, Brown, & King concluded its work with our Fiscal Year 1996 year-end
close and tax filings, as submitted August 30th.
    

   
No disagreements exist between the company and Pope, Smith, Brown, & King.
Neither of the prior accountant's report on the financial statements for either
of the past two years contained an adverse opinion or a disclaimer of opinion,
or was qualified or modified as to uncertainty, audit scope, or accounting
principles.
    

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.

   (a) Financial Statements of Businesses Acquired.

           None

   (b) Pro Forma Financial Information.

           None

   (c) Exhibits

16 Letter re 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.


                                                       PIEMONTE FOODS, INC.
                                                           (Registrant)

Date September 4, 1996                                 /s/Roy E. Gogel
                                                       Roy E. Gogel
                                                       Vice Pres./CFO