<SEC-DOCUMENT>0000926274-11-000049.txt : 20110725
<SEC-HEADER>0000926274-11-000049.hdr.sgml : 20110725
<ACCEPTANCE-DATETIME>20110725112744
ACCESSION NUMBER:		0000926274-11-000049
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20110705
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20110725
DATE AS OF CHANGE:		20110725

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RIDGEFIELD ACQUISITION CORP
		CENTRAL INDEX KEY:			0000812152
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				840922701
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16335
		FILM NUMBER:		11983994

	BUSINESS ADDRESS:	
		STREET 1:		900 THIRD AVE
		STREET 2:		SUITE 201
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		3033680401

	MAIL ADDRESS:	
		STREET 1:		900 THIRD AVE
		STREET 2:		SUITE 201
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BIO MEDICAL AUTOMATION INC
		DATE OF NAME CHANGE:	19990323

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OZO DIVERSIFIED AUTOMATION INC /CO/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>rac-725118ka.txt
<DESCRIPTION>FORM 8-K
<TEXT>

                                  UNITED STATES
                       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): July 5, 2011


                          Ridgefield Acquisition Corp.
               --------------------------------------------------
               (Exact Name of Registrant as Specified in Charter)


   Nevada                         0-16335                     84-0922701
---------------            ---------------------        ---------------------
(State or other            (Commission File No.)          (I.R.S. Employer
Jurisdiction of                                         Identification Number)
Incorporation)


         225 N.E. Mizner Boulevard, Suite 400 Boca Raton, Florida 33432
         --------------------------------------------------------------
               (Address of Principal Executive Office) (Zip Code)


                                 (561) 362-5385
               --------------------------------------------------
               (Registrant's telephone number including area code)


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 (see General Instruction A.2. below):

[ ]     Written communications pursuant to Rule 425 under the Securities Act (17
        CFR 230.425)

[ ]     Soliciting material pursuant to Rule 14a-12 under 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))


<PAGE>

EXPLANATORY PARAGRAPH

         This Form 8-K/A is filed by the registrant to file with the Commission
a letter from its terminated independent accounts, Berman & Company, P.A.,
indicating whether or not it agrees with the statements of registrant contained
in Item 401(a) of the registrant's Form 8-K, dated July 8, 2011, in accordance
with Item 304(a)(3) of Regulation S-K

Section 9 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

         (c) Exhibits.

              The following Exhibits are hereby filed as part of this Current
              Report on Form 8-K:

Exhibit       Description
-------       -----------
16.1          Letter from Berman & Company, P.A.


                                  SIGNATURES


   Pursuant to the requirements of the Securities Exchange Act of 1934,
Ridgefield Acquisition Corp. has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.


Dated: July 25, 2011


                                          Ridgefield Acquisition Corp.
                                                 (Registrant)


                                      By:  /s/ STEVEN N. BRONSON
                                           ----------------------------
                                           Steven N. Bronson, President


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>ex16-1.txt
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
                                                                    Exhibit 16.1

                    Letter from Berman & Company, P.A.


July 22, 2011

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re:      Ridgefield Acquisition Corp.
         File Reference No. 0-16335

We were previously the independent registered public accounting firm for
Ridgefield Acquisition Corp. On July 5, 2011, the Company dismissed us as its
independent registered public accounting firm. We have read Ridgefield
Acquisition Corp.'s statements included in Item 4.01 on Form 8-K regarding the
recent change of auditors. We agree with such statements made regarding our
firm.

We consent to the filing of this letter as an exhibit to the foregoing report on
Form 8-K.


Very truly yours,

/s/

Berman & Company, P.A.


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>