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):
                                February 11, 1997

                             Serengeti Eyewear, Inc.
- --------------------------------------------------------------------------------
               (Exact name of Registrant as Specified in Charter)

          New York                     0-26022                  11-2396918
- ----------------------------         ------------           -------------------
(State or Other Jurisdiction         (Commission              (IRS Employer
     of Incorporation)               File Number)           Identification No.)

           8125 25th Court East
            Sarasota, Florida                               34243
- ----------------------------------------                  ----------
(Address of Principal Executive Offices)                  (Zip Code)

       Registrant's telephone number, including area code: (941) 359-3599

                                Solar-Mates, Inc.
- --------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)



Item 4. Changes in Registrant's Certifying Accountant.

     On February 11, 1997, Winter, Scheifley & Associates, P.C. declined to
stand for re-election as the Company's independent auditors, and on the same
date the Company appointed Bartnick, P.A. as its new independent auditors
commencing with the audit of the Company's consolidated financial statements for
the year ended December 31, 1996. The Company's financial statements for the
past two fiscal years and any interim period through February 11, 1997 did not
contain an adverse opinion or disclaimer of opinion, nor were they modified as
to uncertainty, audit scope or accounting principles. The decision to change
auditors was approved by the Company's Board of Directors at a meeting duly held
on February 6, 1997. There were no disagreements with such former auditors on
any matters of accounting principles or practices, financial statement
disclosure or auditing scope or procedure during the past two fiscal years or
any interim period through February 11, 1997. The Company did not consult with
its new independent auditors regarding any matters relating to periods prior to
their engagement. The Company has requested from its former auditors a letter
addressed to the Securities and Exchange Commission (the "Commission") stating
their agreement with the statements made by the Company in response to this Item
4. Such letter is attached hereto as Exhibit 16.




Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.

(a) Financial Statements of Business Acquired.

    Appendix A to the Company's definitive Notice of and Proxy Statement for
    Special Meeting of Shareholders filed with the Commission on January 10,
    1997 in connection with the Company's Special Meeting of Shareholders held
    on February 6, 1997 is incorporated herein by reference.

(b) Pro Forma Financial Information.

    Pages 8 through 12 of the Company's definitive Notice of and Proxy Statement
    for Special Meeting of Shareholders filed with the Commission on January 10,
    1997 in connection with the Company's Special Meeting of Shareholders held 
    on February 6, 1997 is incorporated herein by reference.

(c) Exhibits.

Exhibit Number             Exhibit Description
- --------------             -------------------
      *10               Revolving Line of Credit and Term Loan
                        Agreement dated as of February 13, 1997 by
                        and among the Company, SunTrust Bank, Central
                        Florida,  National Association, individually
                        and as agent, and Creditanstalt-Bankverein
                        (Exhibits omitted; Registrant agrees to
                        furnish supplementally a copy of any exhibits
                        to the Commission upon request)

      16                Letter on change in certifying accountant

- -----------------
*Previously filed



                                   SIGNATURES

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

Dated:  February 28, 1997                 SERENGETI EYEWEAR, INC.


                                          By: /s/ Stephen Nevitt
                                              ----------------------------------
                                               Stephen Nevitt
                                               President

EX-16

                                                                      Exhibit 16

February 28, 1997

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:  Solar-Mates, Inc.

Dear Sir/Madam:

      Pursuant to the request of the above referenced Company, we affirm that:

      (1) We have read the Company's response to Item 4 of Form 8-K dated
          February 11, 1997, as amended on this date, and

      (2) We agree with the response.

                              Sincerely,

                              WINTER, SCHEIFLEY & ASSOCIATES, P.C.