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


                                  SCHEDULE 13G



                    UNDER THE SECURITIES EXCHANGE ACT OF 1934
                                (AMENDMENT NO. 1)



                                ACMAT CORPORATION
                                (Name of Issuer)

                              CLASS A COMMON STOCK
                         (Title of Class of Securities)

                                   004616 20 7
                                 (CUSIP Number)

                                DECEMBER 31, 2001
             (Date of Event Which Requires Filing of This Statement)


                              Rory A. Greiss, Esq.
                                Kaye Scholer LLP
                                 425 Park Avenue
                            New York, New York 10022
                                 (212) 836-8261
                  (Name, Address and Telephone Number of Person
                Authorized to Receive Notices and Communications)





            Check the appropriate box to designate the rule pursuant to which
            this Schedule is filed:

              [X]  Rule 13d-1(b)
              [ ]  Rule 13d-1(c)
              [ [  Rule 13d-1(d)

                                  SCHEDULE 13G

CUSIP No. 004616 20 7                                          PAGE 2 OF 8 PAGES


________________________________________________________________________________
1.   NAME OF REPORTING PERSONS
     Robotti & Company, Incorporated
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
     11-2627501
________________________________________________________________________________
2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [X]

________________________________________________________________________________
3.   SEC USE ONLY



________________________________________________________________________________
4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     New York

________________________________________________________________________________
  NUMBER OF    5.   SOLE VOTING POWER

   SHARES           -0-
               _________________________________________________________________
BENEFICIALLY   6.   SHARED VOTING POWER

  OWNED BY          121,990
               _________________________________________________________________
    EACH       7.   SOLE DISPOSITIVE POWER

  REPORTING         -0-
               _________________________________________________________________
   PERSON      8.   SHARED DISPOSITIVE POWER

    WITH            121,990
________________________________________________________________________________
9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     121,990

________________________________________________________________________________
10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                          [_]

________________________________________________________________________________
11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

     6.6%

________________________________________________________________________________
12.  TYPE OF REPORTING PERSON*

      CO, BD, IA

________________________________________________________________________________
                      *SEE INSTRUCTIONS BEFORE FILLING OUT
         INCLUDING BOTH SIDE OF THE COVER PAGE, RESPONSES TO ITEMS 1-7
      (INCLUDING EXHIBITS) OF THE SCHEDULE, AND THE SIGNATURE ATTESTATION.

                                  SCHEDULE 13G

CUSIP No. 004616 20 7                                          PAGE 3 OF 8 PAGES


________________________________________________________________________________
1.   NAME OF REPORTING PERSONS
     Robert E. Robotti
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
________________________________________________________________________________
2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [X]

________________________________________________________________________________
3.   SEC USE ONLY



________________________________________________________________________________
4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     United States

________________________________________________________________________________
  NUMBER OF    5.   SOLE VOTING POWER

   SHARES           -0-
               _________________________________________________________________
BENEFICIALLY   6.   SHARED VOTING POWER

  OWNED BY          121,990
               _________________________________________________________________
    EACH       7.   SOLE DISPOSITIVE POWER

  REPORTING         -0-
               _________________________________________________________________
   PERSON      8.   SHARED DISPOSITIVE POWER

    WITH            121,990
________________________________________________________________________________
9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     121,990

________________________________________________________________________________
10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                          [_]

________________________________________________________________________________
11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

     6.6%

________________________________________________________________________________
12.  TYPE OF REPORTING PERSON*

     IN

________________________________________________________________________________
                      *SEE INSTRUCTIONS BEFORE FILLING OUT
         INCLUDING BOTH SIDE OF THE COVER PAGE, RESPONSES TO ITEMS 1-7
      (INCLUDING EXHIBITS) OF THE SCHEDULE, AND THE SIGNATURE ATTESTATION.

                                  SCHEDULE 13G


ITEM 1(a).  NAME OF ISSUER:

            ACMAT Corporation

ITEM 1(b).  ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:

            233 Main Street
            New Britain, Connecticut 06050-2350

ITEM 2(a).  NAME OF PERSONS FILING:

            This statement is filed by:

            (i)   Robotti & Company, Incorporated ("Robotti & Company"), a New
                  York corporation; and

            (ii)  Robert E. Robotti ("Robotti"), a United States citizen.


ITEM 2(b).  ADDRESS OF PRINCIPAL BUSINESS OFFICE OR, IF NONE, RESIDENCE:

        c/o Robotti & Company, Incorporated
            52 Vanderbilt Avenue,
            Suite 503
            New York, New York 10017

ITEM 2(c).  CITIZENSHIP:

            See item 2(a)


ITEM 2(d).  TITLE OF CLASS OF SECURITIES:

            Class A Common Stock


ITEM 2(e).  CUSIP NUMBER:

            004616 20 7


                                Page 4 of 8 Pages

                                  SCHEDULE 13G

ITEM 3.     IF THIS STATEMENT IS FILED PURSUANT TO RULE 13D-1(b), OR 13D-2(b)
            OR (c), CHECK WHETHER THE PERSON FILING IS A:

ITEM 3.     IF THIS STATEMENT IS FILED PURSUANT TO RULE 13D-1(b), OR 13D-2(b)
            OR (c), CHECK WHETHER THE PERSON FILING IS A:


            (a)[X]Broker or dealer registered under Section 15 of the
                  Exchange Act.
            (b)[ ]Bank as defined in Section 3 (a)(6) of the Exchange Act.
            (c)[ ]Insurance company as defined in Section 3(a)(19) of the
                  Exchange Act.
            (d)[ ]Investment company registered under Section 8 of the
                  Investment Company Act.
            (e)[X]An investment adviser in accordance with Rule 13d-1
                  (b)(1)(ii)(E);
            (f)[ ]An employee benefit plan or endowment fund in accordance with
                  Rule 13d-1 (b)(1)(ii)(F);
            (g)[ ]A parent holding company or control person in accordance with
                  Rule 13d-1 (b)(1)(ii)(G);
            (h)[ ]A savings association as defined in Section 3(b) of the
                  Federal Deposit Insurance Act;
            (i)[ ]A church plan that is excluded from the definition of an
                  investment company under Section 3(c)(14) of the Investment
                  Company Act;
            (j)[ ]Group, in accordance with Rule 13d-1(b)(1)(ii)(J)

ITEM 4.     OWNERSHIP:

            (a) Robert E. Robotti shares beneficial ownership of 121,990 shares
            of the Security through the following:

                  -     his ownership of Robotti & Company, a broker-dealer
                        registered under Section 15 of the Securities Exchange
                        Act of 1934 and an investment advisor in accordance with
                        Rule 13d-1 (b)(1)(ii)(E), by virtue of the investment
                        discretion Robotti & Company has over the accounts of
                        its brokerage customers and advisory clients, which hold
                        an aggregate of 120,690 shares of the Security; and
                  -     his ownership of Robotti & Company, which directly owns
                        1,300 shares of the Security.




                               Pages 5 of 8 Pages

                                  SCHEDULE 13G

            (b)   The amount of shares of the Security beneficially owned by
                  Robert E. Robotti is 6.6% of the total outstanding shares of
                  the Security.

            (c)   (i) Mr. Robotti does not have the sole power to vote or direct
                  the vote of any of the shares of the Security.

            (ii) Mr. Robotti shares the power to vote or direct the vote of
            121,990 shares of the Security with Robotti & Company.

            (iii) Mr. Robotti does not have the sole power to dispose or to
            direct the disposition of any of the shares of the Security.

            (iv) Mr. Robotti shares the power to dispose or to direct the
            disposition of 121,990 shares of the Security with Robotti &
            Company.



ITEM 5.     OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS:

            Not applicable.

ITEM 6.     OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON:

            Not applicable.

ITEM 7.     IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED
            THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY OR
            CONTROL PERSON.

            Not applicable.

ITEM 8.     IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP:

            Not applicable.

ITEM 9.     NOTICE OF DISSOLUTION OF GROUP:

            Not applicable.




                               Pages 6 of 8 Pages

                                  SCHEDULE 13G

ITEM 10.    CERTIFICATIONS.

            By signing below I certify that, to the best of my knowledge and
            belief, the securities referred to above were acquired and are held
            in the ordinary course of business and were not acquired and are not
            held for the purpose of or with the effect of changing or
            influencing the control of the issuer of the securities and were not
            acquired and are not held in connection with or as a participant in
            any transaction having that purpose or effect.




































                                Page 7 of 8 Pages

                                  SCHEDULE 13G

                                   SIGNATURES

      After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.


Dated: February 13, 2002



                                    Robotti & Company, Incorporated



                                    By: /s/ Robert E. Robotti
                                        --------------------------
                                          Title: President and Treasurer




                                          /s/ Robert E. Robotti
                                    By:   __________________________
                                          Name: Robert E. Robotti



















                                Page 8 of 8 Pages