ACMTA Schedule13G/A#3 - Robert E. Robotti 12/31/2003

	UNITED STATES
	SECURITIES AND EXCHANGE COMMISSION
	Washington, D.C. 20549

	SCHEDULE 13G
	Under the Securities Exchange Act of 1934
	(Amendment No. 3)*


	ACMAT CORPORATION

(Name of Issuer)

	Class A Common Stock

(Title of Class of Securities)

		004616 10 8

		(CUSIP Number)

		December 31, 2003

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

[	x	]	Rule 13d-1(b)

[		]	Rule 13d-1(c)

[		]	Rule 13d-1(d)

*The remainder of this cover page shall be filled out for a reporting person's initial filing on this

form with respect to the subject class of securities, and for any subsequent amendment containing

information which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed to be "filed" for

the purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the

liabilities of that section of the Act but shall be subject to all other provisions of the Act (however,

see the Notes).

SCHEDULE 13G

CUSIP No.

004616 10 8

Page 2 of 8 Pages

Names of Reporting Persons

Robert E. Robotti

I.R.S. Identification Nos. of above persons (entities only)

13-3726439

Check the Appropriate Box if a Member of a Group*

(a)

(b)

[X]

SEC Use Only

Citizenship or Place of Organization

United States

Number of

Sole Voting Power: -0-

Beneficially

Shared Voting Power: 129,040

Owned by

Each

Sole Dispositive Power: -0-

Reporting

Person With

Shared Dispositive Power: 129,040

Aggregate Amount Beneficially Owned by Each Reporting Person

129,040

10.

Check if the Aggregate Amount in Row (9) Excludes Certain Shares* [ ]

11.

Percent of Class Represented by Amount in Row (9)

7.4%

12.

Type of Reporting Person*

*SEE INSTRUCTIONS BEFORE FILLING OUT

INCLUDE BOTH SIDES OF THE COVER PAGE, RESPONSES TO ITEMS 1-7

(INCLUDING EXHIBITS) OF THE SCHEDULE, AND THE SIGNATURE ATTESTATION.

SCHEDULE 13G

CUSIP No.

004616 10 8

Page 3 of 8 Pages

Names of Reporting Persons

Robotti & Company, Incorporated

I.R.S. Identification Nos. of above persons (entities only)

65-1191188

Check the Appropriate Box if a Member of a Group*

(a)

(b)

[X]

SEC Use Only

Citizenship or Place of Organization

New York

Number of

Sole Voting Power: -0-

Beneficially

Shared Voting Power: 1,300

Owned by

Each

Sole Dispositive Power: -0-

Reporting

Person With

Shared Dispositive Power: 1,300

Aggregate Amount Beneficially Owned by Each Reporting Person

1,300

10.

Check if the Aggregate Amount in Row (9) Excludes Certain Shares* [ ]

11.

Percent of Class Represented by Amount in Row (9)

.1%

12.

Type of Reporting Person*

*SEE INSTRUCTIONS BEFORE FILLING OUT

INCLUDE BOTH SIDES OF THE COVER PAGE, RESPONSES TO ITEMS 1-7

(INCLUDING EXHIBITS) OF THE SCHEDULE, AND THE SIGNATURE ATTESTATION.

SCHEDULE 13G

CUSIP No.

004616 10 8

Page 4 of 8 Pages

Names of Reporting Persons

Robotti & Company Advisors, LLC

I.R.S. Identification Nos. of above persons (entities only)

65-1191188

Check the Appropriate Box if a Member of a Group*

(a)

(b)

[X]

SEC Use Only

Citizenship or Place of Organization

New York

Number of

Sole Voting Power: -0-

Beneficially

Shared Voting Power: 127,740

Owned by

Each

Sole Dispositive Power: -0-

Reporting

Person With

Shared Dispositive Power: 127,740

Aggregate Amount Beneficially Owned by Each Reporting Person

127,740

10.

Check if the Aggregate Amount in Row (9) Excludes Certain Shares* [ ]

11.

Percent of Class Represented by Amount in Row (9)

7.3 %

12.

Type of Reporting Person*

CO, IA

*SEE INSTRUCTIONS BEFORE FILLING OUT

INCLUDE BOTH SIDES OF THE COVER PAGE, RESPONSES TO ITEMS 1-7

(INCLUDING EXHIBITS) OF THE SCHEDULE, AND THE SIGNATURE ATTESTATION.

SCHEDULE 13G				Page 5 of 8 Pages

Item 1(a).		Name Of Issuer:

		ACMAT Corporation

Item 1(b).		Address of Issuer's Principal Executive Offices:

		233 Main Street, New Britain, Connecticut 06050-2350

Item 2(a).		Name of Persons Filing:

		This statement is filed by:
		(i)	Robert E. Robotti ("Robotti"), a United States citizen; and
		(ii)	Robotti & Company, Incorporated ("Robotti & Company"), a New York
			corporation; and
		(iii)	Robotti & Company Advisors, LLC ("Robotti Advisors"), a New York
			corporation and investment advisor.

Item 2(b).		Address of Principal Business Office or, if None, Residence:

		c/o Robotti & Company, Incorporated
		52 Vanderbilt Avenue, Suite 503
		New York, New York 10017-3808

Item 2(c).		Citizenship:

		See Item 2(a)

Item 2(d).		Title of Class of Securities:

		Class A Common Stock ("Security")

Item 2(e).		CUSIP Number

		004616 10 8

Item 3.		If this Statement is Filed Pursuant to Rule 13d-1(b), or 13d-2(b) or (c),
		Check Whether the Person Filing is a:

	(a)	[ ]	Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o).
	(b)	[ ]	Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c).
	(c)	[ ]	Insurance company as defined in section 3(a)(19) of the Act (15
			U.S.C. 78c).
	(d)	[ ]	Investment company registered under section 8 of the Investment
			Company Act of 1940 (15 U.S.C. 80a-8).
	(e)	[X]	An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);
	(f)	[ ]	An employee benefit plan or endowment fund in accordance with Rule
			13d-1(b)(1)(ii)(F);
	(g)	[ ]	A parent holding company or control person in accordance with Rule 13d-
			1(b)(1)(ii)(G);
	(h)	[ ]	A savings association as defined in Section 3(b) of the Federal Deposit
			Insurance Act (12 U.S.C. 1813);
	(i)	[ ]	A church plan that is excluded from the definition of an investment
			company under section 3(c)(14) of the Investment Company Act of 1940
			(15 U.S.C. 80a-3);
	(j)	[ ]	Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

SCHEDULE 13G						Page 6 of 8 Pages

Item 4.		Ownership

	(a)	Robert E. Robotti shares beneficial ownership of 129,040 shares of the Security
		through the following:
			his ownership of Robotti & Company, which directly owns 1,300 shares
			of the Security; and
			his ownership of Robotti Advisors, an investment advisor in accordance
			with Rule 13d-1(b)(1)(ii)(E), by virtue of the investment discretion
			Robotti Advisors has over the accounts of its advisory clients, which
			hold an aggregate of 127,740 shares of the Security.

	(b)	The amount of shares of the Security beneficially owned by Robert E. Robotti is
		7.4% of the total outstanding shares of 1,742,705 Class A Common Stock as per
		the Issuer's most recent 10-Q dated October 31, 2003.

	(c)	(i)	Mr. Robotti does not have the sole power to vote or direct the vote of any
			shares of the Security.
		(ii)	Mr. Robotti shares the power to vote or direct the vote of 129,040 shares
			of the Security through the following:
					he shares with Robotti & Company the power to vote or direct the
					vote of 1,300 shares of the Security; and
					he shares with Robotti Advisors and its advisory clients, the power
					to vote or direct the vote of 127,740 shares of the Security.
		(iii)		Mr. Robotti does not have the sole power to dispose or to direct the
				disposition of any shares of the Security.
		(iv)		Mr. Robotti shares the power to dispose or to direct the disposition of
				129,040 shares of the Security through the following:
					he shares with Robotti & Company the power to dispose or direct
					the disposition of 1,300 shares of the Security; and
					he shares with Robotti Advisors and its advisory clients, the power
					to dispose or direct the disposition of 127,740 shares of the
					Security.

Item 5.		Ownership of Five Percent or Less of a Class.

		Not Applicable.

Item 6.		Ownership of More than Five Percent on Behalf of Another Person.

		Not Applicable.

Item 7.		Identification and Classification of the Subsidiary Which Acquired the
		Security Being Reported on by the Parent Holding Company or Control
		Person.

		Not Applicable.

SCHEDULE 13G		Page 7 of 8 Pages

Item 8.	Identification and Classification of Members of the Group.

	Not Applicable.

Item 9.	Notice of Dissolution of Group.

	Not Applicable.

Item 10.	Certifications:

	By signing below I certify that, to the best of my knowledge and belief, the
	securities referred to above were acquired and are held in the ordinary course of
	business and were not acquired and are not held for the purpose of or with the
	effect of changing or influencing the control of the issuer of the securities and
	were not acquired and are not held in connection with or as a participant in any
	transaction having that purpose or effect.

SCHEDULE 13G							Page 8 of 8 Pages

		SIGNATURE

	After reasonable inquiry and to the best of my knowledge and belief, I certify that the
information set forth in this statement is true, complete and correct.

Date: February 13, 2004
			By:	/s/ Robert E. Robotti

				Name: Robert E. Robotti


			Robotti & Company, Incorporated

			By:			/s/ Robert E. Robotti

					Name: Robert E. Robotti
					Title: President


			Robotti & Company Advisors, LLC

			By:			/s/ Robert E. Robotti

						Name: Robert E. Robotti
						Title: President