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                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)  March 30, 1995
                                                ----------------

  
                KULICKE AND SOFFA INDUSTRIES, INC.
     ------------------------------------------------------
     (Exact name of registrant as specified in its charter)




    PENNSYLVANIA                  0-121             23-1498399
- ------------------------      -------------     -----------------
(State or other jurisdic-     (Commission         (IRS Employer
 tion of incorporation)        File Number)      Identification   
                                                      No.)


2101 Blair Mill Road, Willow Grove, PA               19090
- -------------------------------------------     -----------------
(Address of principal executive offices)           (Zip Code) 


Registrant's telephone number, including area code (215) 784-6000
                                                   --------------






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Item 7.  FINANCIAL STATEMENTS AND EXHIBITS

(c)  Exhibits

     16.  Letter regarding change in Certifying Accountant:

     Attached as Exhibit 16 is a letter from Luboshitz, Kasierer &
Co. dated April 9, 1995 in response to Regulation S-K, Item
304(a)(3).














                              SIGNATURE
                              ---------

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, thereunto duly authorized.



                                KULICKE AND SOFFA INDUSTRIES, INC.




Date:  April 10, 1995            By: /s/ Clifford G. Sprague
                                   ------------------------
                                     Clifford G. Sprague,      
                                      Senior Vice President    
                                      and Chief Financial      
                                      Officer









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                                                       EXHIBIT 16


LUBOSHITZ, KASIERER & CO.
CERTIFIED PUBLIC ACCOUNTANTS (ISR.)




                                 9527(8471)
                                 Haifa, April 9, 1995


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



RE:     KULICKE AND SOFFA INDUSTRIES, INC. FORM 8-K DATED 
        MARCH 30, 1995



Dear Sirs:

We have read Item 4 of Kulicke and Soffa Industries, Inc. Form
8-K dated March 30, 1995 and are in agreement with the statements
contained in paragraphs 3, 4 and 5 therein.

Yours very truly,


 /s/ Luboshitz, Kasierer & Co.
- ------------------------------
Luboshitz, Kasierer & Co.














Haifa:  65, HA'ASMAUT ROAD . P.O. B. 33709, code 31336
Tel.  04-531 055,  04-538 888 .  Facsimile  04-512 536