<SUBMISSION>
<ACCESSION-NUMBER>0001157523-08-000558
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20080124
<ITEMS>4.01
<ITEMS>9.01
<FILING-DATE>20080125
<DATE-OF-FILING-DATE-CHANGE>20080125
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>AFP IMAGING CORP
<CIK>0000319126
<ASSIGNED-SIC>3861
<IRS-NUMBER>132956272
<STATE-OF-INCORPORATION>NY
<FISCAL-YEAR-END>1210
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-10832
<FILM-NUMBER>08549429
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>250 CLEARBROOK RD
<CITY>ELMSFORD
<STATE>NY
<ZIP>10523
<PHONE>9145926100
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>250 CLEARBROOK RD
<CITY>ELMSFORD
<STATE>NY
<ZIP>10523
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>AUTOMATIC FILM PROCESSOR CORP
<DATE-CHANGED>19821122
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a5593853.htm
<DESCRIPTION>AFP IMAGING CORPORATION 8-K
<TEXT>
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    <title></title>
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    <p style="text-align: center">

    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 11pt"><b>UNITED
      STATES</b></font><b><font style="font-family: Times New Roman; font-size: 11pt"><br style="font-size: 11pt; font-family: Times New Roman"></font><font style="font-family: Times New Roman; font-size: 11pt">SECURITIES
      AND EXCHANGE COMMISSION</font></b><br><font style="font-family: Times New Roman; font-size: 11pt">Washington,
      D.C. 20549</font><br><br><font style="font-family: Times New Roman; font-size: 14pt"><b>FORM
      8-K</b></font><br><br><font style="font-family: Times New Roman; font-size: 11pt"><b>CURRENT
      REPORT</b></font><br><font style="font-family: Times New Roman; font-size: 11pt"><b>
      Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934</b></font><br><br><font style="font-family: Times New Roman; font-size: 10pt">Date
      of Report (Date of earliest event reported): January 24, 2008</font><br><br><font style="font-family: Times New Roman; font-size: 16pt"><b>AFP&#160;Imaging
      Corporation</b></font><br><font style="font-family: Times New Roman; font-size: 10pt">(Exact
      name of registrant as specified in its charter)</font><br><br>
    </p>
    <table style="font-family: Times New Roman; font-size: 10pt; margin-bottom: 10.0px; width: 100%" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 33%" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt"><b>New
            York</b></font>
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: center; white-space: nowrap; width: 34%; padding-right: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt"><b>0-10832</b></font>
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: center; white-space: nowrap; width: 33%; padding-right: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt"><b>13-2956272</b></font>
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 33%" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(State
            or other jurisdiction</font>
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">of
            incorporation)</font>
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: center; width: 34%" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(Commission</font>
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">File
            Number)</font>
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: center; width: 33%" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(IRS
            Employer</font>
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">Identification
            No.)</font>
          </p>
        </td>
      </tr>
    </table>
    <table style="font-family: Times New Roman; text-align: center; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 50%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt"><b>250
            Clearbrook Road</b></font><font style="font-family: Times New Roman; font-size: 10pt"><br style="font-family: Times New Roman; font-size: 10pt"></font><font style="font-family: Times New Roman; font-size: 10pt"><b>Elmsford,
            New York</b></font>
          </p>
        </td>
        <td style="width: 20%">
          &#160;
        </td>
        <td style="padding-left: 0.0px; text-align: center; white-space: nowrap; width: 30%; padding-right: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt"><b>10523</b></font>
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center; width: 50%" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(Address
            of principal executive offices)</font>
          </p>
        </td>
        <td style="width: 20%">

        </td>
        <td style="padding-left: 0.0px; text-align: center; width: 30%" valign="bottom">
          <font style="font-family: Times New Roman; font-size: 10pt">(Zip
          Code)</font>
        </td>
      </tr>
    </table>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 11pt"><b>Registrant&#8217;s
      telephone number, including area code: (914) 592-6100</b></font><br>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 11pt"><b>Not
      Applicable</b></font><br><font style="font-family: Times New Roman; font-size: 10pt">(Former
      name or former address, if changed since last report)</font><br>
    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt">Check the
      appropriate box below if the Form 8-K filing is intended to
      simultaneously satisfy the filing obligation of the registrant under any
      of the following provisions:</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font>
    </p>
    <div style="margin-left: 0pt; width: 100%; margin-bottom: 10pt; margin-right: 0pt; text-indent: 0pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      4.01&#160;&#160;&#160;&#160;&#160;Changes in Registrant's Certifying Accountant.</b></font><font style="font-family: Times New Roman; font-size: 10pt"><br style="font-family: Times New Roman; font-size: 10pt"></font>
    </p>
    <ol>
      <li style="margin-bottom: 10.0px">
        On January 24, 2008 AFP Imaging Corporation was notified that the
        partners of Goldstein Golub Kessler LLP (GGK), became partners of
        McGladrey &amp; Pullen, LLP in a limited asset purchase agreement and that
        GGK resigned as the independent registered public accounting firm for
        the Company. On January 24, 2008 McGladrey &amp; Pullen, LLP was appointed
        as the Company&#8217;s new independent registered public accounting firm.
      </li>
      <li style="margin-bottom: 10.0px">
        The audit reports of GGK on the consolidated financial statements of
        AFP Imaging Corporation and subsidiaries as of and for the years ended
        June 30, 2007 and 2006 did not contain an adverse opinion or a
        disclaimer of opinion, and were not qualified or modified as to
        uncertainty, audit scope or accounting principles.
      </li>
      <li style="margin-bottom: 10.0px">
        The decision to engage McGladrey &amp; Pullen, LLP was approved by the
        Board of Directors.
      </li>
      <li style="margin-bottom: 10.0px">
        During the Company&#8217;s two most recent fiscal years ended June 30, 2007
        and 2006 and through January 24, 2008, the Company did not consult
        with McGladrey &amp; Pullen LLP on (1) the application of accounting
        principles to a specified transaction, either completed or proposed,
        or the type of audit opinion that may be rendered on the Company&#8217;s
        financial statements, and McGladrey &amp; Pullen, LLP did not provide
        either a written report or oral advice to the Company that McGladrey &amp;
        Pullen, LLP concluded was an important factor considered by the
        Company in reaching a decision as to any accounting, auditing, or
        financial reporting issue: or (2) the subject of any disagreement, as
        defined in Item 304 (a)(1)(iv) of Regulation S-K and the related
        instructions, or a reportable event within the meaning set forth in
        Item 304(a)(1)(v) of Regulation S-K.
      </li>
      <li style="margin-bottom: 10.0px">
        In connection with the audits of the Company&#8217;s financial statements
        for each of the fiscal years ended June 30, 2007 and 2006 and through
        the date of this Current Report, there were (1) no disagreements
        between the Company and GGK on any matters of accounting principles or
        practices, financial statement disclosure, or auditing scope or
        procedures, which disagreements, if not resolved to the satisfaction
        of GGK, would have caused GGK to make reference to the subject matter
        of the disagreement in their reports on the Company&#8217;s financial
        statements for such years, and (2) no reportable events within the
        meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
      </li>
      <li style="margin-bottom: 10.0px">
        The Company has provided GGK a copy of the disclosures in this Form
        8-K and has requested that GGK furnish it with a letter addressed to
        the Securities and Exchange Commission stating whether or not GGK
        agrees with the Company&#8217;s statements with regard to 4.01(a). A copy of
        the letter furnished by GGK in response to that request is filed as
        Exhibit 16.1 to this Form 8-K.
      </li>
    </ol>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      9.01&#160;&#160;&#160;&#160;&#160;Financial Statements and Exhibits.</b></font><br>
    </p>
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; text-align: left; width: 15%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <u><font style="font-family: Times New Roman; font-size: 10pt"><b>Exhibit
            No.</b></font></u>
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 2%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 83%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <u><font style="font-family: Times New Roman; font-size: 10pt"><b>Description</b></font></u>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 15%">

        </td>
        <td style="width: 2%">

        </td>
        <td style="width: 83%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: left; white-space: nowrap; width: 15%; padding-right: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">16.1</font>
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 2%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 83%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">January
            24, 2008 letter from Goldstein Golub Kessler LLP</font>
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
    <div style="margin-left: 0pt; width: 100%; margin-bottom: 10pt; margin-right: 0pt; text-indent: 0pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>SIGNATURES</b></font>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-family: Times New Roman; font-size: 10pt">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.</font>
    </p>
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="padding-left: 0.0px; text-align: left" valign="top" colspan="3">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt"><b>AFP
            IMAGING CORPORATION</b></font>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="padding-left: 0.0px; text-align: left" valign="top" colspan="3">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(Registrant)</font>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td colspan="3">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; padding-bottom: 2.0px; text-align: left; width: 5%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">Date:</font>
          </p>
        </td>
        <td style="padding-left: 0.0px; padding-bottom: 2.0px; text-align: left; width: 45%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">January
            24, 2008</font>
          </p>
        </td>
        <td style="padding-left: 0.0px; padding-bottom: 2.0px; text-align: left; width: 7%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">By:</font>
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: left; border-bottom: solid black 1.0pt; width: 7%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: left; border-bottom: solid black 1.0pt; width: 36%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">/s/
            Elise Nissen</font>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 7%">

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 7%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 36%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">Elise
            Nissen</font>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 7%">

        </td>
        <td style="width: 7%">

        </td>
        <td style="padding-left: 0.0px; text-align: left; width: 36%" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">Executive
            Vice-President Finance and</font><font style="font-family: Times New Roman; font-size: 10pt"><br style="font-family: Times New Roman; font-size: 10pt"></font><font style="font-family: Times New Roman; font-size: 10pt">Chief
            Financial Officer</font>
          </p>
        </td>
      </tr>
    </table>
    <p>

    </p>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>a5593853ex161.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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    <title></title>
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<!--All rights reserved www.businesswire.com-->
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    <p>

    </p>
    <p>
      <u><font style="font-family: Times New Roman; font-size: 8pt">Exhibit
      16.1</font></u>
    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 8pt">January 24,
      2008</font><font style="font-family: Times New Roman; font-size: 8pt"><br style="font-size: 8pt; font-family: Times New Roman"></font>
    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 8pt">Securities
      and Exchange Commission</font><font style="font-family: Times New Roman; font-size: 8pt"><br style="font-size: 8pt; font-family: Times New Roman"></font><font style="font-family: Times New Roman; font-size: 8pt">Washington,
      D.C. 20549</font><font style="font-family: Times New Roman; font-size: 8pt"><br style="font-size: 8pt; font-family: Times New Roman"></font>
    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 8pt">Commissioners:</font><br>
    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 8pt">We have read
      AFP Imaging Corporation's statements included under Item 4.01 of its
      Form 8-K filed on January 24, 2008, and we agree with such statements
      concerning our firm.</font>
    </p>
    <p>

    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 8pt">/s/ Goldstein
      Golub Kessler LLP</font>
    </p>
    <p>
      <font style="font-family: Times New Roman; font-size: 8pt"><b>GOLDSTEIN
      GOLUB KESSLER LLP</b></font>
    </p>
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</SUBMISSION>
