U. S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    FORM S-8
             REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                     SUMMIT ENVIRONMENTAL CORPORATION, INC.
             (Exact name of registrant as specified in its charter)

                       Commission File No. _______________


                 Texas                                  73-1537206
                 -----                                  ----------
     (State or other jurisdiction of                 (I.R.S. Employer
      incorporation or organization)              Identification Number)


                    133 East Tyler Street, Longview, TX 75601
                             Telephone 920-905-5630
          (Address and telephone number of Principal Executive Offices)

          SUMMIT ENVIRONMENTAL CORPORATION, INC. 2004 STOCK OPTION PLAN
          -------------------------------------------------------------
                            (Full Title of the Plan)


Name and address of agent for service:        Copy to:
-------------------------------------         -------
B. Keith Parker                               Thomas J. Kenan, Esq.
Summit Environmental Corporation, Inc.        Fuller, Tubb, Pomeroy & Stokes
133 East Tyler Street                         201 Robert S. Kerr Ave., Ste. 1000
Longview, TX 75601                            Oklahoma City, OK 73102
Telephone 800-522-7841                        Telephone 405-235-2575
Fax 903-758-1903                              Fax 405-232-8384

<TABLE>
<CAPTION>

                         CALCULATION OF REGISTRATION FEE

----------------------------------------------------------------------------------------------------------------------
  TITLE OF EACH CLASS                                PROPOSED MAXIMUM         PROPOSED MAXIMUM          AMOUNT OF
  OF SECURITIES TO BE         AMOUNT TO BE            OFFERING PRICE         AGGREGATE OFFERING       REGISTRATION
       REGISTERED              REGISTERED               PER SHARE                   PRICE                  FEE
----------------------------------------------------------------------------------------------------------------------
<S>                         <C>                            <C>                       <C>                 <C> <C>
      Common Stock          1,000,000 shares             $0.59(1)                $590,000(1)             $75 (2)
----------------------------------------------------------------------------------------------------------------------

</TABLE>

(1)   This registration statement covers an aggregate of 1,000,000 shares of
      common stock that are reserved for issuance pursuant to the Registrant's
      2004 Stock Option Plan and may be issued at varying option prices.

(2)   Calculated based upon the $0.59 average of the bid and ask price per
      share of common stock on May 6, 2004 as reported on the OTC Bulletin
      Board.


                                       1
<PAGE>

                                     PART I

              INFORMATION REQUIRED IN THE SECTION 10 (A) PROSPECTUS

      Note: The documents containing the information specified in this Part I
will be sent or given to employees or consultants as specified by Rule
428(b)(1). Such documents need not be filed with the Commission either as part
of this registration statement or as prospectuses or prospectus supplements
pursuant to Rule 424. These documents and the documents incorporated by
reference in the registration statement in Item 3 of Part II of this Form S-8,
taken together, constitute a prospectus that meets the requirements of Section
10 (a) of the Securities Act. This Registration Statement on Form S-8 (the
"Registration Statement") of Summit Environmental Corporation, Inc., a Texas
corporation (the "Registrant"), covers 1,000,000 shares of the Registrant's
common stock, par value $0.001 per share ("Common Stock").

                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.

      The documents listed in (a) through (c) below and filed by the Registrant
with the Commission are incorporated herein by reference; and all documents
subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or
15(d) of the Exchange Act, prior to the filing of a post-effective amendment
which indicates that all securities registered hereby have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference herein and to be a part hereof from the date of the
filing of such documents.

(a)   The Registrant's Annual Report on Form 10-KSB for fiscal year ended
      December 31, 2003;

(b)   Not applicable.

(c)   Not applicable.

ITEM 4:  DESCRIPTION OF SECURITIES.

      VOTING RIGHTS. Holders of Common Stock have one vote a share on all
matters submitted to a vote of the stockholders. Shares of common stock do not
have cumulative voting rights. This means that the holders of a majority of the
shares voting for the election of the board of directors can elect all members
of the board of directors.

      DIVIDEND RIGHTS. Stockholders receive dividends when and if declared by
the board of directors out of funds of the corporation legally available
therefor.

      LIQUIDATION RIGHTS. Upon any liquidation, dissolution or winding up,
stockholders receive pro rata all of the assets of the corporation available for
distribution to stockholders, subject to the prior satisfaction of the
liquidation rights of the holders of outstanding shares of preferred stock.

      PREEMPTIVE RIGHTS. Stockholders do not have preemptive rights to subscribe
for or purchase any stock, obligations or other securities of the corporation.

      DISSENTERS' RIGHTS. A stockholder has "dissenters' rights" which, if
properly exercised, may require the corporation to repurchase its shares.
Dissenters' rights commonly arise in extraordinary transactions such as mergers,
consolidations, reorganizations, substantial asset sales, liquidating
distributions, and certain amendments to the corporation's certificate of
incorporation.

      There are no provisions in the charter or by-laws that would delay, defer
or prevent a change of control of the Registrant.


                                       2
<PAGE>

ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.

         Not Applicable

ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.

      The Company is incorporated in Texas. Under Texas law governing Texas
business corporations, a Texas corporation is authorized to indemnify officers,
directors, employees and agents who are parties or threatened to be made parties
to any civil, criminal, administrative or investigative suit or proceeding by
reason of the fact that they are or were a director, officer, employee or agent
of the corporation or are or were acting in the same capacity for another entity
at the request of the corporation. Such indemnification includes reasonable
expenses (including attorneys' fees), judgments, fines and amounts paid in
settlement if they acted in good faith and in a manner reasonably believed to be
in or not opposed to the best interests of the corporation.

      With respect to any criminal action or proceeding, these same
indemnification authorizations apply if these persons had no reasonable cause to
believe their conduct was unlawful.

      In the case of any action by the corporation against such persons, the
corporation is authorized to provide similar indemnification, but if any such
persons should be adjudged to be liable for negligence or misconduct in the
performance of duties to the corporation, the court conducting the proceeding
must determine that such persons are nevertheless fairly and reasonably entitled
to indemnification.

      To the extent any such persons are successful on the merits in defense of
any such action, suit or proceeding, Texas law provides that they shall be
indemnified against reasonable expenses, including attorney fees. A corporation
is authorized to advance anticipated expenses for such suits or proceedings upon
an undertaking by the person to whom such advance is made to repay such advances
if it is ultimately determined that such person is not entitled to be
indemnified by the corporation.

      Indemnification and payment of expenses provided by Texas law are not
deemed exclusive of any other rights by which an officer, director, employee or
agent may seek indemnification or payment of expenses or may be entitled to
under any by-law, agreement, or vote of stockholders or disinterested directors.
In such regard, a Texas corporation may purchase and maintain liability
insurance on behalf of any person who is or was a director, officer, employee or
agent of the corporation.

      Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers and controlling persons of
the company pursuant to the foregoing provisions or otherwise, the company has
been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Securities Act of
1933 and is, therefore, unenforceable.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.

         Not Applicable.


                                       3
<PAGE>


ITEM 8.  EXHIBITS.

         The following exhibits are furnished:

EXHIBIT
  NO.      DESCRIPTION
-------    -----------

  4        Summit Environmental Corporation, Inc. 2004 Stock Option Plan *

  5        Opinion and consent of counsel Thomas J. Kenan

  15       Not applicable

  23       Consent of independent auditors Lane Gorman Trubitt,L.L.P. Certified
           Public Accountants

*     Previously filed as Exhibit 10.8 with Form 10-KSB 12-31-03; Commission
      File No. 333-48675 incorporated herein.

ITEM 9.  UNDERTAKINGS.

We hereby undertake:

(1)   To file, during any period in which offers or sales are being made
      pursuant to this registration statement, a post-effective amendment to
      this registration statement to include any material information with
      respect to the plan of distribution not previously disclosed in the
      registration statement or any material change to such information in the
      registration statement;

(2)   That, for the purpose of determining any liability under the Securities
      Act of 1933, each such post-effective amendment shall be deemed to be a
      new registration statement relating to the securities offered therein, and
      the offering of such securities at that time shall be deemed to be the
      initial bona fide offering thereof;

(3)   To remove from registration by means of a post-effective amendment any of
      the securities being registered which remain unsold at the termination of
      the offering.

(4)   To submit our 2004 Stock Option Plan and any amendment thereto to the
      Internal Revenue Service in a timely manner and to make all changes
      required by the I.R.S. in order to qualify the plan.

We hereby undertake that, for purposes of determining any liability under the
Securities Act of 1933, each filing of the registrant's annual report pursuant
to Section 13(a) or 15(d) of the Securities Exchange Act that is incorporated by
reference in the registration statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof.

Insofar as indemnification by us for liabilities arising under the Securities
Act may be permitted to directors, officers and controlling persons of Summit
Environmental Corporation, Inc. pursuant to the provisions referenced above or
otherwise, we have been advised that in the opinion of the Commission such
indemnification is against public policy as expressed in the Securities Act of
1933, as amended, and is, therefore unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by us of
expenses incurred or paid by a director, officer or controlling person of Summit
Environmental Corporation, Inc. in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered hereunder, we will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities
Act of 1933, as amended, and will be governed by the final adjudication of such
issue.

                                       4
<PAGE>

                                   SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, hereunto duly
authorized, in the City of Longview, State of Texas, on April 26, 2004.

                                       SUMMIT ENVIRONMENTAL CORPORATION, INC.


                                       By /s/ B. Keith Parker
                                          --------------------------------------
                                          B. Keith Parker,
                                          Chief Executive Officer

Pursuant to the requirements of the Securities Act of 1933, this registration
statement has been signed by the following persons in the capacities and on the
dates indicated.

Date:  April 26, 2004                     /s/ B. Keith Parker
                                          --------------------------------------
                                          B. Keith Parker, Chief Executive
                                          Officer and Director


Date:  April 26, 2004                     /s/ Chris Dellinges
                                          --------------------------------------
                                          Chris Dellinges, Chief Financial
                                          Officer and Director


Date:  April 26, 2004                     /s/ Thomas J. Kenan
                                          --------------------------------------
                                          Thomas J. Kenan, Director


Date:  April 26, 2004                     /s/ Jim Roach
                                          --------------------------------------
                                          Jim Roach, Director


Date:  April 26, 2004                     /s/ Dennis Stripling
                                          --------------------------------------
                                          Dennis Stripling, Director


Date:  April 26, 2004                     /s/ Mohsen Amiran
                                          --------------------------------------
                                          Mohsen Amiran, Director


Date:  April 26, 2004                     /s/ Dean Haws
                                          --------------------------------------
                                          Dean Haws, Director

Date:  April 26, 2004                     /s/ Paula Parker
                                          --------------------------------------
                                          Paula Parker, Director


                                       5
<PAGE>


                     SUMMIT ENVIRONMENTAL CORPORATION, INC.
                       COMMISSION FILE NO. _______________



                                  EXHIBIT INDEX


         The following exhibits are furnished:

  EXHIBIT NO.        DESCRIPTION
  ----------         -----------

      4              Summit Environmental Corporation, Inc. 2004 Stock
                     Option Plan *

      5              Opinion and consent of counsel Thomas J. Kenan

      15             Not applicable

      23             Consent of independent auditors Lane Gorman Trubitt, L.L.P.
                     Certified Public Accountants

*     Previously filed as Exhibit 10.8 with Form 10-KSB12-31-03; Commission File
      No. 333-48675 incorporated herein.



                                       6
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{"company-data": {"conformed-name": "SUMMIT ENVIRONMENTAL CORP INC", "cik": "0001057807", "assigned-sic": "3845", "irs-number": "731537206", "state-of-incorporation": "TX", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-115291", "film-number": "04789193"}, "business-address": {"street1": "133 EAST TYLER STREET", "street2": "-", "city": "LONGVIEW", "state": "TX", "zip": "75601", "phone": "800-522-7841"}, "mail-address": {"street1": "133 EAST TYLER STREET", "city": "LONGVIEW", "state": "TX", "zip": "75601"}}
U. S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM S-8
             REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                     SUMMIT ENVIRONMENTAL CORPORATION, INC.
             (Exact name of registrant as specified in its charter)

                       Commission File No. _______________

                 Texas                                  73-1537206
                 -----                                  ----------
     (State or other jurisdiction of                 (I.R.S. Employer
      incorporation or organization)              Identification Number)

                    133 East Tyler Street, Longview, TX 75601
                             Telephone 920-905-5630
          (Address and telephone number of Principal Executive Offices)

          SUMMIT ENVIRONMENTAL CORPORATION, INC. 2004 STOCK OPTION PLAN
          -------------------------------------------------------------
                            (Full Title of the Plan)

Name and address of agent for service:        Copy to:
-------------------------------------         -------
B. Keith Parker                               Thomas J. Kenan, Esq.
Summit Environmental Corporation, Inc.        Fuller, Tubb, Pomeroy & Stokes
133 East Tyler Street                         201 Robert S. Kerr Ave., Ste. 1000
Longview, TX 75601                            Oklahoma City, OK 73102
Telephone 800-522-7841                        Telephone 405-235-2575
Fax 903-758-1903                              Fax 405-232-8384
CALCULATION OF REGISTRATION FEE

----------------------------------------------------------------------------------------------------------------------
  TITLE OF EACH CLASS                                PROPOSED MAXIMUM         PROPOSED MAXIMUM          AMOUNT OF
  OF SECURITIES TO BE         AMOUNT TO BE            OFFERING PRICE         AGGREGATE OFFERING       REGISTRATION
       REGISTERED              REGISTERED               PER SHARE                   PRICE                  FEE
----------------------------------------------------------------------------------------------------------------------
Common Stock          1,000,000 shares             $0.59(1)                $590,000(1)             $75 (2)
----------------------------------------------------------------------------------------------------------------------
(1)   This registration statement covers an aggregate of 1,000,000 shares of
      common stock that are reserved for issuance pursuant to the Registrant's
      2004 Stock Option Plan and may be issued at varying option prices.

(2)   Calculated based upon the $0.59 average of the bid and ask price per
      share of common stock on May 6, 2004 as reported on the OTC Bulletin
      Board.

                                       1
PART I

              INFORMATION REQUIRED IN THE SECTION 10 (A) PROSPECTUS

      Note: The documents containing the information specified in this Part I
will be sent or given to employees or consultants as specified by Rule
428(b)(1). Such documents need not be filed with the Commission either as part
of this registration statement or as prospectuses or prospectus supplements
pursuant to Rule 424. These documents and the documents incorporated by
reference in the registration statement in Item 3 of Part II of this Form S-8,
taken together, constitute a prospectus that meets the requirements of Section
10 (a) of the Securities Act. This Registration Statement on Form S-8 (the
"Registration Statement") of Summit Environmental Corporation, Inc., a Texas
corporation (the "Registrant"), covers 1,000,000 shares of the Registrant's
common stock, par value $0.001 per share ("Common Stock").

                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.

      The documents listed in (a) through (c) below and filed by the Registrant
with the Commission are incorporated herein by reference; and all documents
subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or
15(d) of the Exchange Act, prior to the filing of a post-effective amendment
which indicates that all securities registered hereby have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference herein and to be a part hereof from the date of the
filing of such documents.

(a)   The Registrant's Annual Report on Form 10-KSB for fiscal year ended
      December 31, 2003;

(b)   Not applicable.

(c)   Not applicable.

ITEM 4:  DESCRIPTION OF SECURITIES.

      VOTING RIGHTS. Holders of Common Stock have one vote a share on all
matters submitted to a vote of the stockholders. Shares of common stock do not
have cumulative voting rights. This means that the holders of a majority of the
shares voting for the election of the board of directors can elect all members
of the board of directors.

      DIVIDEND RIGHTS. Stockholders receive dividends when and if declared by
the board of directors out of funds of the corporation legally available
therefor.

      LIQUIDATION RIGHTS. Upon any liquidation, dissolution or winding up,
stockholders receive pro rata all of the assets of the corporation available for
distribution to stockholders, subject to the prior satisfaction of the
liquidation rights of the holders of outstanding shares of preferred stock.

      PREEMPTIVE RIGHTS. Stockholders do not have preemptive rights to subscribe
for or purchase any stock, obligations or other securities of the corporation.

      DISSENTERS' RIGHTS. A stockholder has "dissenters' rights" which, if
properly exercised, may require the corporation to repurchase its shares.
Dissenters' rights commonly arise in extraordinary transactions such as mergers,
consolidations, reorganizations, substantial asset sales, liquidating
distributions, and certain amendments to the corporation's certificate of
incorporation.

      There are no provisions in the charter or by-laws that would delay, defer
or prevent a change of control of the Registrant.

                                       2
ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.

         Not Applicable

ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.

      The Company is incorporated in Texas. Under Texas law governing Texas
business corporations, a Texas corporation is authorized to indemnify officers,
directors, employees and agents who are parties or threatened to be made parties
to any civil, criminal, administrative or investigative suit or proceeding by
reason of the fact that they are or were a director, officer, employee or agent
of the corporation or are or were acting in the same capacity for another entity
at the request of the corporation. Such indemnification includes reasonable
expenses (including attorneys' fees), judgments, fines and amounts paid in
settlement if they acted in good faith and in a manner reasonably believed to be
in or not opposed to the best interests of the corporation.

      With respect to any criminal action or proceeding, these same
indemnification authorizations apply if these persons had no reasonable cause to
believe their conduct was unlawful.

      In the case of any action by the corporation against such persons, the
corporation is authorized to provide similar indemnification, but if any such
persons should be adjudged to be liable for negligence or misconduct in the
performance of duties to the corporation, the court conducting the proceeding
must determine that such persons are nevertheless fairly and reasonably entitled
to indemnification.

      To the extent any such persons are successful on the merits in defense of
any such action, suit or proceeding, Texas law provides that they shall be
indemnified against reasonable expenses, including attorney fees. A corporation
is authorized to advance anticipated expenses for such suits or proceedings upon
an undertaking by the person to whom such advance is made to repay such advances
if it is ultimately determined that such person is not entitled to be
indemnified by the corporation.

      Indemnification and payment of expenses provided by Texas law are not
deemed exclusive of any other rights by which an officer, director, employee or
agent may seek indemnification or payment of expenses or may be entitled to
under any by-law, agreement, or vote of stockholders or disinterested directors.
In such regard, a Texas corporation may purchase and maintain liability
insurance on behalf of any person who is or was a director, officer, employee or
agent of the corporation.

      Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers and controlling persons of
the company pursuant to the foregoing provisions or otherwise, the company has
been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Securities Act of
1933 and is, therefore, unenforceable.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.

         Not Applicable.

                                       3
ITEM 8.  EXHIBITS.

         The following exhibits are furnished:

EXHIBIT
  NO.      DESCRIPTION
-------    -----------

  4        Summit Environmental Corporation, Inc. 2004 Stock Option Plan *

  5        Opinion and consent of counsel Thomas J. Kenan

  15       Not applicable

  23       Consent of independent auditors Lane Gorman Trubitt,L.L.P. Certified
           Public Accountants

*     Previously filed as Exhibit 10.8 with Form 10-KSB 12-31-03; Commission
      File No. 333-48675 incorporated herein.

ITEM 9.  UNDERTAKINGS.

We hereby undertake:

(1)   To file, during any period in which offers or sales are being made
      pursuant to this registration statement, a post-effective amendment to
      this registration statement to include any material information with
      respect to the plan of distribution not previously disclosed in the
      registration statement or any material change to such information in the
      registration statement;

(2)   That, for the purpose of determining any liability under the Securities
      Act of 1933, each such post-effective amendment shall be deemed to be a
      new registration statement relating to the securities offered therein, and
      the offering of such securities at that time shall be deemed to be the
      initial bona fide offering thereof;

(3)   To remove from registration by means of a post-effective amendment any of
      the securities being registered which remain unsold at the termination of
      the offering.

(4)   To submit our 2004 Stock Option Plan and any amendment thereto to the
      Internal Revenue Service in a timely manner and to make all changes
      required by the I.R.S. in order to qualify the plan.

We hereby undertake that, for purposes of determining any liability under the
Securities Act of 1933, each filing of the registrant's annual report pursuant
to Section 13(a) or 15(d) of the Securities Exchange Act that is incorporated by
reference in the registration statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof.

Insofar as indemnification by us for liabilities arising under the Securities
Act may be permitted to directors, officers and controlling persons of Summit
Environmental Corporation, Inc. pursuant to the provisions referenced above or
otherwise, we have been advised that in the opinion of the Commission such
indemnification is against public policy as expressed in the Securities Act of
1933, as amended, and is, therefore unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by us of
expenses incurred or paid by a director, officer or controlling person of Summit
Environmental Corporation, Inc. in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered hereunder, we will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities
Act of 1933, as amended, and will be governed by the final adjudication of such
issue.

                                       4
SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, hereunto duly
authorized, in the City of Longview, State of Texas, on April 26, 2004.

                                       SUMMIT ENVIRONMENTAL CORPORATION, INC.

                                       By /s/ B. Keith Parker
                                          --------------------------------------
                                          B. Keith Parker,
                                          Chief Executive Officer

Pursuant to the requirements of the Securities Act of 1933, this registration
statement has been signed by the following persons in the capacities and on the
dates indicated.

Date:  April 26, 2004                     /s/ B. Keith Parker
                                          --------------------------------------
                                          B. Keith Parker, Chief Executive
                                          Officer and Director

Date:  April 26, 2004                     /s/ Chris Dellinges
                                          --------------------------------------
                                          Chris Dellinges, Chief Financial
                                          Officer and Director

Date:  April 26, 2004                     /s/ Thomas J. Kenan
                                          --------------------------------------
                                          Thomas J. Kenan, Director

Date:  April 26, 2004                     /s/ Jim Roach
                                          --------------------------------------
                                          Jim Roach, Director

Date:  April 26, 2004                     /s/ Dennis Stripling
                                          --------------------------------------
                                          Dennis Stripling, Director

Date:  April 26, 2004                     /s/ Mohsen Amiran
                                          --------------------------------------
                                          Mohsen Amiran, Director

Date:  April 26, 2004                     /s/ Dean Haws
                                          --------------------------------------
                                          Dean Haws, Director

Date:  April 26, 2004                     /s/ Paula Parker
                                          --------------------------------------
                                          Paula Parker, Director

                                       5
SUMMIT ENVIRONMENTAL CORPORATION, INC.
                       COMMISSION FILE NO. _______________

                                  EXHIBIT INDEX

         The following exhibits are furnished:

  EXHIBIT NO.        DESCRIPTION
  ----------         -----------

      4              Summit Environmental Corporation, Inc. 2004 Stock
                     Option Plan *

      5              Opinion and consent of counsel Thomas J. Kenan

      15             Not applicable

      23             Consent of independent auditors Lane Gorman Trubitt, L.L.P.
                     Certified Public Accountants

*     Previously filed as Exhibit 10.8 with Form 10-KSB12-31-03; Commission File
      No. 333-48675 incorporated herein.

                                       6