SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

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FORM 8-K

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 10, 2002

Commission File No. 0-11927

Moto Photo, Inc. Salary Savings Plan

(Exact name of registrant as specified in its charter)

Delaware 31-1080650

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(State or other jurisdiction (IRS Employer Identification No.)

of Incorporation)

4444 Lake Center Dr., Dayton, Ohio 45426

(Address of principal executive offices)

Registrant's telephone number, including area code: (937) 854-6686

Item 4: Changes in Registrant's Certifying Accountant.

On June 1114, 2002, Moto Photo, Inc. reported on Form 8-K that the Moto Photo, Inc. Salary Savings Plan Committee voted to approve the engagement of Deloitte & Touche LLP as its independent auditor for the year ending December 31, 2002 subject to customary client acceptance procedures, and to dismiss the firm of Arthur Andersen LLP.

~~The~~On ~~reports~~July of10, ~~Arthur~~2002, ~~Andersen~~Deloitte ~~LLP~~& onTouche ~~the~~LLP ~~Plan's~~advised ~~financial statements for~~ the ~~years~~Company ~~ended~~that ~~December~~it ~~31,~~was ~~2000 and 2001 did~~ not ~~contain~~accepting ~~an adverse opinion or a disclaimer of opinion. The reports did contain an explanatory paragraph indicating that~~ the Plan's financial statements were prepared on a modified cash basis method of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United Statesengagement.

~~During~~The ~~the~~Company ~~two~~has ~~most~~begun ~~recent~~to ~~fiscal~~search ~~years~~for ~~and~~another ~~the~~independent ~~interim~~accounting ~~period~~firm ~~through~~to ~~June~~act ~~14,~~as ~~2002,~~its ~~there~~auditor ~~were~~and nowill ~~disagreements~~file ~~with~~a ~~Arthur~~report ~~Andersen LLP~~ on ~~matters~~Form of8-K ~~accounting~~when ~~principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to~~ the ~~satisfaction~~selection ofhas ~~Arthur~~been ~~Andersen~~made ~~LLP,~~and ~~would have caused Arthur Andersen LLP to make such reference to~~ the ~~subject~~engagement ~~matter of such disagreements in connection with their reports~~confirmed.

No event of the type described in Item 304(a)(1)(v) of Regulation S-K occurred during the period described above.
Before the Committee's determination to engage Deloitte & Touche LLP as its independent auditors' for the year ending December 31, 2002, Deloitte & Touche LLP was not consulted on accounting treatment and disclosure requirements.
The Company provided Arthur Andersen LLP a copy of this Form 8-K before filing it with the Securities and Exchange Commission. The Company requested Arthur Andersen LLP to furnish it a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of that letter dated June 14, 2002 is filed as Exhibit 16.1 to this Form 8-K.
Item 7: Financial Statements and Exhibits.
(c) Exhibits
The following exhibits are filed herewith:
16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission, dated June 14, 2002, regarding its agreement with the statements made in this report on Form 8-K.
SIGNATURES

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 hereunto duly authorized.

Moto Photo, Inc. Salary Savings Plan

Date: ~~June~~July 1415, 2002 By: /s/ Linda I. Kramer

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Name: Linda I. Kramer

Title: Plan Trustee

By: /s/ Daniel L. Thobe

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Name: Daniel L. Thobe

Title: Plan Trustee

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