A pattern is formed by coating a resist composition comprising a resin comprising recurring units having an acid labile group, a photoacid generator, and a first organic solvent onto a processable substrate, prebaking, exposing, PEB, and developing in an organic solvent developer to form a negative pattern; heating the negative pattern to render it resistant to a second organic solvent; coating a solution of a resin having a carbon content of at least 75 wt % in the second organic solvent thereon, prebaking, and dry etching to effect image reversal for converting the negative pattern into a positive pattern.