8-K/A

                       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) August 25, 1997


                           UNICO AMERICAN CORPORATION
             (Exact name of registrant as specified in its charter)

                                     Nevada
                  State or other jurisdiction of incorporation

       0-3978                                         95-2583928           
 (Commission File Number)                 I.R.S. Employer Identification number
 
        

            23251 Mulholland Drive, Woodland Hills, California 91364
               (Address of Principal Executive Offices)      (Zip Code)

                                 (818) 591-9800
                          Registrant's telephone number



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Item 4.  Changes in Registrant's Certifying Accountants

Getz,  Krycler & Jakubovits was previously the principal  accountants  for Unico
American  Corporation.  On August 25, 1997, that firm's appointment as principal
accountants  was  terminated.  The decision to  terminate  the  appointment  was
approved by the audit  committee of the board of directors.

During the registrant's  nine month fiscal year ended December 31, 1996,  fiscal
years ended March 31, 1996, and 1995, and the subsequent  interim period through
August 25, 1997, there were no disagreements  with Getz, Krycler & Jakubovits on
any  matter  of  accounting   principles  or  practices,   financial   statement
disclosure, or auditing scope or procedures, which disagreements if not resolved
to their  satisfaction  would have caused them to make  reference in  connection
with their opinion the subject matter of the disagreement.

The audit reports of Getz,  Krycler & Jakubovits on the  consolidated  financial
statements of Unico American Corporation and subsidiaries as of and for the nine
month fiscal year ended  December 31, 1996, and the fiscal years ended March 31,
1996,  and 1995,  did not contain any adverse  opinion or disclaimer of opinion,
nor  were  they  qualified  or  modified  as to  uncertainty,  audit  scope,  or
accounting principles. A letter from Getz, Krycler & Jakubovits is attached.

On August 25, 1997,  KPMG Peat Marwick LLP was engaged as principal  accountants
for Unico American Corporation.

                                   SIGNATURES

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant has duly caused this report to be signed by the undersigned  hereunto
duly authorized.


                           Unico American Corporation
                                  (Registrant)

Date   August 29, 1997     By:  /s/  Lester A. Aaron  
                                
                                     Lester A. Aaron
                                     Treasurer and Chief
                                     Financial Officer


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                                 EXHIBIT INDEX
                                       To
                           Unico American Corporation
                         Form 8-K/A Dated August 29, 1997




Exhibit             Description                                  Page

  16                Letter from Getz, Krycler & Jakubovits,        4
                    to the Securities and Exchange Commission
                    dated August 29, 1997



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EX-16

     
                                   EXHIBIT 16


GETZ, KRYCLER & JAKUBOVITS                    MICHAEL J. KRYCLER, F.C.A., C.P.A.
An Accountancy Corporation                    YOSSI JAKUBOVITS, M.B.A., C.P.A.
Telephone (818)995-1040
FAX       (818)995-4124                       SCOTT R. ERVIN, C.P.A.
E-MAIL      GKJCPA@AOL.COM                    JEFF TAUBMAN, C.P.A.
                                              KENNETH M. WALHEIM, C.P.A.
                                              CLIFFORD M. GETZ, RETIRED


August 29, 1997



Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:


We previously  were principal  accountants for Unico American  Corporation  and,
under the date of March 20,  1997,  we  reported on the  consolidated  financial
statements of Unico American Corporation and subsidiaries as of and for the nine
month fiscal year ended  December 31, 1996, and the fiscal years ended March 31,
1996 and 1995.

On August 25, 1997, our appointment as principal accountants was terminated.  We
have read Unico American  Corporation's  statements included under Item 4 of its
Form 8-K/A dated August 29, 1997, and we agree with such statement.



Getz, Krycler & Jakubovits
An Accountancy Corporation



cc:  Unico American Corporation








          15303 Ventura Blvd., Suite 1040, Sherman Oaks, California 91403

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