UNITED STATES
                  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 reported) : March 20, 2009

                        Baltia Air Lines, Inc.
        (Exact name of registrant as specified in its chapter)

      New York                 CIK 869187               11-2989648
(State of incorporation) (Commission File Number)    (IRS Employer ID)

63-25 Saunders St., Suite 7 I, Rego Park, New York        11374
  (Address of principal executive offices)             (Zip Code)

Registrant's telephone number, including area code: 907 275-5205

Check the appropriate box in the Form 8-K filing is intended to
simultyaneously satisfy the filing oblighation of the registratnt
under any of the following conditions:

[  ] Written communications pursuant to Rule 425
     of the Securities Act (17 CFR 230.425
[  ] Soliciting material pusuant to Rule 14a-12
     of the Exchange Act (17 CFR 240.14a-12)
[  ] Pre-commencement communications pursuant to Rule 14d-2(b)
     under the Exchange Act 17 CFR 240.14d-2(b))
[  ] Pre-commencement communications pursuant to Rule 13e-4(c)
     under the Exchange Act 17 CFR 240.13e-4(c))

Item 4.01.  Changes in Registrant's Certifying Accountant.

(a) On March 20, 2009, the Company Board of Directors, acting
through the Chief Financial Officer, Igor Dmitrowsky, engaged
Mr. Patrick Rodgers, CPA,PA of 309 Citrus Street,
Altamonte Springs, Florida, 32701 to act as the Company's
new independent registered public accountant beginning
immediately and, specifically, to perform procedures related to the
audit of its financial statements and reporting for the year ended
December 31, 2008. This engagement of a new certifying accountant
was done to ensure independence of the Company's certifying
accountant and compliance with Regulation S-K, 17 CFR Section
210.2-01(c)(6) requiring audit partner rotation every five years.

(b) On March 20, 2009, the Company Board of Directors, acting
through the Chief Financial Officer, Igor Dmitrowsky,
accepted the resignation of the prior certifying accountant and
audit partner, Mr. Michael Cronin for the reasons stated in (a)
above. During the previous two years, the audit reports rendered
by Mr. Cronin have not contained any adverse opinon, or
disclaimer of opinion, nor were any such reports qualified or
modified as to uncertainty, audit scope or accounting principles.

(c) The engagement of the new accountant, and the acceptance
of the resignation of the prior accountant was done by the Chief
Financial Officer and Chairman of the Board of the Company,
Mr. Igor Dmitrowsky, with the knowledge of the other
members of the Board of Directors.  The Company does not have
an audit committee or any other committee charged with oversight
of financial matters, and has entrusted this responsibility in
its Chief Financial Officer.

(d) Over the last two most recent fiscal years and to March 20,
2009, there have not been, nor are there now, any
disagreements between the Company and Mr. Michael Cronin
with respect to any matter of accounting principles,
practices, financial statement disclosure, auditing scope
or procedure for the reporting and filing completed prior to this
date, nor have there been any "reportable events" as defined
by Regulation S-K section 304(a)(1)(v) during that
same period.

(e) The Company's prior certifying accountant, Mr. Michael
Cronin, has reviewed this amended disclosure and consented
as set forth in exhibit EX-16.1a submitted herewith.

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.

Baltia Air Lines

by:  /s/  Igor Dmitrowsky
Igor Dmitrowsky, President
and Chief Financial Officer

March 27, 2009


EX-16.1a

Michael F. Cronin, CPA

687 Lee Road, Ste 210
Rochester, NY 14606

1574 Eagle Nest Circle
Winter Springs, FL 32708

407-754-7027
email mikeccpa@aol.com

March 27, 2009

Securities & Exchange Commission
100 F Street NE
Washington, DC 20549

Dear Sir/Madam:

Baltia Air Lines, Inc. (the "Company") has made available to me a
copy of its Current Report on Form 8-K/A, to be filed this date, in
which it provides information pursuant to item 4.01 with regard to
"Changes in Registrant's Certifying Account".

I have reviewed the disclosure under Item 4.01 and agree with its
statements concerning the scope and results of my engagement as the
Company's prior auditor.

Sincerely,

    /s/  Michael F. Cronin
 Michael F. Cronin

 Certified Public Accountant
 NY, FL