8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    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): August 18, 2004

                               Balchem Corporation
             (Exact name of registrant as specified in its charter)

Maryland                                 1-13648          13-257-8432
(State or other jurisdiction of (Commission file number)  (I.R.S. Employer
incorporation or organization)                            Identification Number)

                       P.O. Box 600, New Hampton, NY 10958
               (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (845) 326-5600











Item 4. Changes in Registrant's Certifying Accountant.

     KPMG LLP ("KPMG") has advised Balchem Corporation (the "Company"), that
KPMG resigned as the Company's principal accountants, effective August 18, 2004.

     KPMG's audit reports on the Company's consolidated financial statements as
of and for the fiscal years ended December 31, 2002 and 2003 did not contain an
adverse opinion or a disclaimer of opinion, and were not qualified or modified
as to uncertainty, audit scope, or accounting principles. As described in Note 1
to the consolidated financial statements, the Company adopted the provisions of
Statement of Financial Accounting Standards No. 142, "Goodwill and Other
Intangible Assets" effective January 1, 2002.

     During the Company's two most recent fiscal years ended December 31, 2002
and 2003, and the subsequent interim period from January 1, 2004 through August
18, 2004, the date of KPMG's resignation, (i) there were no disagreements with
KPMG on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved
to KPMG's satisfaction, would have caused KPMG to make reference to the subject
matter of the disagreements in connection with its report, and (ii) there were
no "reportable events" as such term is defined in Item 304(a)(1)(v) of
Regulation S-K.

     The Company provided KPMG with a copy of this Form 8-K prior to its filing
with the Securities and Exchange Commission and requested KPMG to furnish it
with a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the statements made above. Attached, as Exhibit 16, is a
copy of KPMG's letter to the Securities and Exchange Commission.

Item 7. Financial Statements and Exhibits.

(c)  Exhibits

     Exhibit 16    Letter from KPMG LLP to the Securities and Exchange
                   Commission dated August 20, 2004.

                                    SIGNATURE

     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.

                                                       BALCHEM CORPORATION


                                                       By:/s/ Dino A. Rossi
                                                       -------------------------
                                                       Dino A. Rossi, President,
                                                       Chief Executive Officer

Dated: August 20, 2004







                                  EXHIBIT INDEX

Exhibit No.       Description

16                Letter from KPMG LLP to the Securities and Exchange
                  Commission dated August 20, 2004.

EX-16

                                                                      EXHIBIT 16

                                 August 20, 2004

                       Securities and Exchange Commission
                             Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Balchem Corporation and, under the
date of February 6, 2004, we reported on the consolidated financial statements
of Balchem Corporation and subsidiaries as of and for the years ended December
31, 2003 and 2002. On August 18, 2004, we resigned. We have read Balchem
Corporation's statements included under Item 4 of its Form 8-K dated August 20,
2004, and we agree with such statements. Very truly yours,

/s/ KPMG LLP