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Microcap & Penny Stocks : HDST Headstrong Group Inc
HDST 0.00Dec 20 4:00 PM EST

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To: Marc T. McCurry who wrote (54)4/28/1997 5:44:00 PM
From: Mike Mansour   of 389
 
Marc, Here is the info on the new auditor:

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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

As stated in a Form 8-K filed December 23, 1996 and amended on
January 21, 1996, Arthur Andersen, LLP ("AA") declined to stand for re-election
as the Registrant's principal accountant.

The decision to change accountants was approved by the
Registrant's board of directors. On January 27, 1997, the Registrant appointed
Richard A. Eisner & Company, LLP its independent accountant and Richard A.
Eisner & Company, LLP accepted such appointment.

The Registrant had no relationship with Richard A. Eisner &
Company, LLP required to be reported pursuant to Regulation S-K item 304(a)(2)
during the two fiscal periods ended December 31, 1995 and December 31, 1994 or
the subsequent interim period prior to and including January 30, 1997.

SIGNATURE

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.

HEADSTRONG GROUP, INC.
(Registrant)

Date: January 31, 1997 By: /s/ Jerry Orodenker
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Jerry Orodenker, Chief Financial Officer
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