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  <TITLE>Team Sports Entertainment, Inc.</TITLE>
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   <HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>SECURITIES AND EXCHANGE COMMISSION
  </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B>WASHINGTON, DC 20549 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="17%" COLOR="#000000"><DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>FORM 8-K </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="4"
  COLOR="#000000"><B>CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d) </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="4" COLOR="#000000"><B>OF THE SECURITIES EXCHANGE ACT OF 1934 </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>December 11, 2002 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>DATE OF REPORT (Date of
  Earliest Event Reported) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="17%" COLOR="#000000"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="6"
  COLOR="#000000"><B>Team Sports Entertainment, Inc. </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Exact Name Of Registrant As Specified In Its Charter) </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Commission File Number 0-23100 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Delaware</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>22-2649848</B></FONT></DIV> </TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(State Or Other Jurisdiction</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(IRS Employer</B></FONT></DIV> </TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Of Incorporation Or Organization)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Identification No.)</B></FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>13801 Reese Boulevard West </B></FONT></DIV> <DIV ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Suite 150 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Huntersville, North Carolina 28028 </B></FONT></DIV> <DIV ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Address Of Principal Executive Offices) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>(704) 992-1290
  </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Registrant&#146;s Telephone Number, Including Area Code) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR SIZE="3" NOSHADE COLOR="#000000"
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>ITEM 4. CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Team Sports Entertainment, Inc. (the &#147;Company&#148;) has elected, effective December 11, 2002, to engage Elliott Davis LLC
  (&#147;Elliott Davis&#148;) as its independent auditors to audit the Company&#146;s consolidated financial statements for the year ending December 31, 2002. Elliott Davis will commence its engagement with the review of the Company&#146;s financial
  statements for the fiscal fourth quarter and the audit of the fiscal year ending December 31, 2002. The decision to dismiss Guest &amp; Company, P.C. (&#147;Guest&#148;), the Company&#146;s prior independent auditors, and to retain Elliott Davis as
  the Company&#146;s independent auditors was made by the Audit Committee of the Board of Directors. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The
  Company&#146;s auditors for the 2001 fiscal year was Guest. Guest&#146;s report on the Company&#146;s consolidated financial statements for the year ended December 31, 2001, did not contain an adverse opinion or disclaimer of opinion, nor was it
  otherwise modified as to uncertainty, audit scope or accounting principles. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Company&#146;s auditors for the
  2000 fiscal year was Bonadio &amp; Co., LLP (&#147;Bonadio&#148;). Bonadio&#146;s report on the Company&#146;s consolidated financial statements for the year ended December 31, 2000 did not contain an adverse opinion or disclaimer of opinion, nor
  was it otherwise modified as to uncertainty, audit scope or accounting principles. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">During the years ended
  December 31, 2001 and 2000 and through the date of this Current Report on Form 8-K, there were no disagreements between the Company and Guest, or the Company and Bonadio, as applicable, on any matter of accounting principle or practice, financial
  statement disclosure, or auditing scope or procedure which, if not resolved to Guest&#146;s or Bonadio&#146;s satisfaction, as applicable, would have caused it to make reference to the subject matter of the disagreement in connection with its report
  on the Company&#146;s consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(iv)(B) of Regulation S-B. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Company has provided each of Guest and Bonadio with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Guest&#146;s letter, dated December
  <U></U>17, 2002, and attached as Exhibit 16.2 is a copy of Bonadio&#146;s letter, dated December <U></U>17, 2002, each stating that it agrees with such statements. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">During the two most recent fiscal years ended December 31, 2001 and 2000 and through the date of this Current Report on Form 8-K, the Company has not consulted with Elliott
  Davis regarding either (i) the application of accounting principles to a specific completed or contemplated transaction; or the type of audit opinion that might be rendered on the Company&#146;s consolidated financial statements, and neither written
  nor oral advice was provided to the Company that Elliott Davis concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issues; or (ii) any matter that was either the
  subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-B and the related instructions to Item 304 of Regulation S-B. </FONT></DIV>
   <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2 </FONT></DIV>
  
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
  <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(c) Exhibits. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="bottom" WIDTH="11%" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Exhibit No.</B></FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="62" COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Description</B></FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="65" ALIGN="left" COLOR="#000000"></TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="11%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Exhibit&nbsp;16.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="88%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Letter from Guest &amp; Company, P.C. to the Securities and Exchange Commission, dated December <U></U>17,
  2002</FONT></DIV> </TD> </TR>
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  <TD HEIGHT="16"> </TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="11%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Exhibit 16.2</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="88%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Letter from Bonadio &amp; Co., LLP to the Securities and Exchange Commission, dated December <U></U>17,
  2002</FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>SIGNATURES </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
  <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">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, this <U></U>17th day of December, 2002. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="right">
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  <TD HEIGHT="16"> </TD> </TR>
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  <TD VALIGN="top" COLSPAN="3" WIDTH="37%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">TEAM SPORTS ENTERTAINMENT, INC.</FONT></DIV> </TD> </TR>
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  <TD HEIGHT="24"> </TD> </TR>
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  <TD VALIGN="top" WIDTH="2%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">By</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="37%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;C<SMALL>HARLES</SMALL> B<SMALL>RADSHAW&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></DIV> <HR
  SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"></TD> </TR>
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  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="37%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Charles Bradshaw</FONT></DIV> </TD> </TR>
  <TR>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="37%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Chief Executive Officer</FONT></DIV> </TD> </TR>
   </TABLE> </DIV>
   <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3 </FONT></DIV>
  
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B><U>EXHIBIT INDEX </U></B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
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  <TD VALIGN="bottom" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Exhibit&nbsp;No.</B></FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="62" COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="90%"> <DIV><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Description</B></FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="65" ALIGN="left" COLOR="#000000"></TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">16.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="90%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Letter from Guest &amp; Company, P.C. to the Securities and Exchange Commission, dated December <U></U>17,
  2002</FONT></DIV> </TD> </TR>
  <TR>
  <TD HEIGHT="16"> </TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="9%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">16.2</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="90%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Letter from Bonadio &amp; Co., LLP to the Securities and Exchange Commission, dated December <U></U>17,
  2002</FONT></DIV> </TD> </TR>
   </TABLE> </DIV>
   <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">4 </FONT></DIV>
  
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text: Team Sports Entertainment, Inc.
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM 8-K
  CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d)
  OF THE SECURITIES EXCHANGE ACT OF 1934
  December 11, 2002
  DATE OF REPORT (Date of
  Earliest Event Reported)
  Team Sports Entertainment, Inc.
  (Exact Name Of Registrant As Specified In Its Charter)
  Commission File Number 0-23100
  Delaware
  22-2649848
  (State Or Other Jurisdiction
  (IRS Employer
  Of Incorporation Or Organization)
  Identification No.)
  13801 Reese Boulevard West
  Suite 150
  Huntersville, North Carolina 28028
  (Address Of Principal Executive Offices)
  (704) 992-1290
  (Registrant's Telephone Number, Including Area Code)
  ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
  Team Sports Entertainment, Inc. (the "Company") has elected, effective December 11, 2002, to engage Elliott Davis LLC
  ("Elliott Davis") as its independent auditors to audit the Company's consolidated financial statements for the year ending December 31, 2002. Elliott Davis will commence its engagement with the review of the Company's financial
  statements for the fiscal fourth quarter and the audit of the fiscal year ending December 31, 2002. The decision to dismiss Guest & Company, P.C. ("Guest"), the Company's prior independent auditors, and to retain Elliott Davis as
  the Company's independent auditors was made by the Audit Committee of the Board of Directors.
  The
  Company's auditors for the 2001 fiscal year was Guest. Guest's report on the Company's consolidated financial statements for the year ended December 31, 2001, did not contain an adverse opinion or disclaimer of opinion, nor was it
  otherwise modified as to uncertainty, audit scope or accounting principles.
  The Company's auditors for the
  2000 fiscal year was Bonadio & Co., LLP ("Bonadio"). Bonadio's report on the Company's consolidated financial statements for the year ended December 31, 2000 did not contain an adverse opinion or disclaimer of opinion, nor
  was it otherwise modified as to uncertainty, audit scope or accounting principles.
  During the years ended
  December 31, 2001 and 2000 and through the date of this Current Report on Form 8-K, there were no disagreements between the Company and Guest, or the Company and Bonadio, as applicable, on any matter of accounting principle or practice, financial
  statement disclosure, or auditing scope or procedure which, if not resolved to Guest's or Bonadio's satisfaction, as applicable, would have caused it to make reference to the subject matter of the disagreement in connection with its report
  on the Company's consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(iv)(B) of Regulation S-B.
  The Company has provided each of Guest and Bonadio with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Guest's letter, dated December
  17, 2002, and attached as Exhibit 16.2 is a copy of Bonadio's letter, dated December
  17, 2002, each stating that it agrees with such statements.
  During the two most recent fiscal years ended December 31, 2001 and 2000 and through the date of this Current Report on Form 8-K, the Company has not consulted with Elliott
  Davis regarding either (i) the application of accounting principles to a specific completed or contemplated transaction; or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and neither written
  nor oral advice was provided to the Company that Elliott Davis concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issues; or (ii) any matter that was either the
  subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-B and the related instructions to Item 304 of Regulation S-B.
  2
  ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
  (c) Exhibits.
  Exhibit No.
  Description
  Exhibit 16.1
  Letter from Guest & Company, P.C. to the Securities and Exchange Commission, dated December
  17,
  2002
  Exhibit 16.2
  Letter from Bonadio & Co., LLP to the Securities and Exchange Commission, dated December
  17,
  2002
  SIGNATURES
  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, this
  17th day of December, 2002.
  TEAM SPORTS ENTERTAINMENT, INC.
  By
  /
  S
  /    C
  HARLES
  B
  RADSHAW
  Charles Bradshaw
  Chief Executive Officer
  3
  EXHIBIT INDEX
  Exhibit No.
  Description
  16.1
  Letter from Guest & Company, P.C. to the Securities and Exchange Commission, dated December
  17,
  2002
  16.2
  Letter from Bonadio & Co., LLP to the Securities and Exchange Commission, dated December
  17,
  2002
  4