content: <PAGE>  1
   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):
  
  June 13, 1997
  
  
  
  AMERICAN TIRE CORPORATION
  ----------------------------
  (Exact name of registrant as specified in its charter)
  
  
            NEVADA                    33-94318-C             87-0535207
  ---------------------------- -----------------------  --------------------
  (State or other jurisdiction (Commission File Number) (IRS Employer ID No.)
   of incorporation)
  
  
  
  446 West Lake Avenue, Ravenna, Ohio  44266
  ------------------------------------------
  (Address of principal executive office)
  
  
  
  Registrant's telephone number, including area code: (330) 296-8778
                                                      --------------
  
  N/A
  ------------------------------------------------------------
   (Former name or former address, if changed since last report)
  
  
  
  PAGE
  <PAGE> 2
  ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
  
       On June 13, 1997, by the mutual agreement of the Registrant and the 
  Registrant's principal auditor, Saltz, Shamis & Goldfarb, Inc., Certified 
  Public Accountants ("SS&G"), the Registrant terminated its relationship with 
  SS&G as its independent accountant and appointed as its independent accountant 
  the firm Jones, Jensen & Company, Certified Public Accountants.  This mutual 
  decision to terminate SS&G's relationship was approved by the Registrant's 
  board of directors. 
  
       During the Registrants two most recent fiscal years ended June 30, 1995 
  and 1996, respectively (the "Prior Fiscal Years") and the interim period from 
  July 1, 1996 through June 13, 1997 (the "Interim Period"), SS&G did not issue 
  any adverse opinions or disclaimers of opinion or qualify or modify an opinion 
  as to uncertainty, audit scope, or accounting principles, except for a 
  modified opinion for each of the Prior Fiscal Years relating to the fact the 
  Registrant was a "development stage enterprise" and its ability to continue as 
  a "going concern". During the Prior Fiscal Years and the Interim Period, the 
  Registrant has had no disagreement with SS&G as to any matter of accounting 
  principles or practices, financial statements disclosure or auditing scope or 
  procedure which, if not resolved to the satisfaction of SS&G, would have 
  caused it to make reference to the subject matter of such disagreement in 
  connection with its reports for the Prior Fiscal Years.
  
       There were no "Reportable Events" as such term is defined in Item 302 of 
  Regulation S-K, during either (i) the Prior Fiscal Years or (ii) the Interim 
  Period.
  
       The Registrant has requested that SS&G review the foregoing disclosures 
  and provide a letter addressed to the Securities and Exchange Commission 
  stating whether they agree with the above statements and, if  not, stating in 
  what respects they do not agree.  SS&G's letter is included as an exhibit to 
  this report on form 8-K.
  
  
  ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS, AND EXHIBITS
  
  (b)(1)  Pro Forma Financial Statements.     
  
       None.
  
  (c)(1)  Exhibits.  The following exhibits are included as part of this report:
  
              SEC
  Exhibit     Reference
  Number      Number      Title of Document                        Location
  -------     ---------   -----------------                        --------
    16         16.01      Letter from Saltz, Shamis &            This filing
                          Goldfarb, Inc. relating to its
                          termination as the Registrant's
                          independent auditors
  PAGE
  <PAGE> 3
  
   SIGNATURES
  
       Pursuant to the requirements of the Securities Exchange Act of 1934, as 
  amended, the Registrant has duly caused this report to be signed on its behalf 
  by the undersigned hereunder duly authorized.
  
                                            AMERICAN TIRE CORPORATION
  
  
  
  Date:     June 13, 1997                      /S/Richard A. Steinke
metadata_documents: [{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 4036}]
metadata_filer: {"company-data": {"conformed-name": "AMERICAN TIRE CORP", "cik": "0000945828", "assigned-sic": "3011", "irs-number": "870535207", "state-of-incorporation": "NV", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "033-94318-C", "film-number": "97623454"}, "business-address": {"street1": "446 W LAKE AVE", "city": "RAVEENA", "state": "OH", "zip": "44266", "phone": "330-296-87"}, "mail-address": {"street1": "446 WEST LAKE AVENUE", "city": "RAVENNA", "state": "OH", "zip": "44266"}}
text: 1
   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):
  
  June 13, 1997
  
  AMERICAN TIRE CORPORATION
  ----------------------------
  (Exact name of registrant as specified in its charter)
  
            NEVADA                    33-94318-C             87-0535207
  ---------------------------- -----------------------  --------------------
  (State or other jurisdiction (Commission File Number) (IRS Employer ID No.)
   of incorporation)
  
  446 West Lake Avenue, Ravenna, Ohio  44266
  ------------------------------------------
  (Address of principal executive office)
  
  Registrant's telephone number, including area code: (330) 296-8778
                                                      --------------
  
  N/A
  ------------------------------------------------------------
   (Former name or former address, if changed since last report)
  
  PAGE
  2
  ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
  
       On June 13, 1997, by the mutual agreement of the Registrant and the 
  Registrant's principal auditor, Saltz, Shamis & Goldfarb, Inc., Certified 
  Public Accountants ("SS&G"), the Registrant terminated its relationship with 
  SS&G as its independent accountant and appointed as its independent accountant 
  the firm Jones, Jensen & Company, Certified Public Accountants.  This mutual 
  decision to terminate SS&G's relationship was approved by the Registrant's 
  board of directors. 
  
       During the Registrants two most recent fiscal years ended June 30, 1995 
  and 1996, respectively (the "Prior Fiscal Years") and the interim period from 
  July 1, 1996 through June 13, 1997 (the "Interim Period"), SS&G did not issue 
  any adverse opinions or disclaimers of opinion or qualify or modify an opinion 
  as to uncertainty, audit scope, or accounting principles, except for a 
  modified opinion for each of the Prior Fiscal Years relating to the fact the 
  Registrant was a "development stage enterprise" and its ability to continue as 
  a "going concern". During the Prior Fiscal Years and the Interim Period, the 
  Registrant has had no disagreement with SS&G as to any matter of accounting 
  principles or practices, financial statements disclosure or auditing scope or 
  procedure which, if not resolved to the satisfaction of SS&G, would have 
  caused it to make reference to the subject matter of such disagreement in 
  connection with its reports for the Prior Fiscal Years.
  
       There were no "Reportable Events" as such term is defined in Item 302 of 
  Regulation S-K, during either (i) the Prior Fiscal Years or (ii) the Interim 
  Period.
  
       The Registrant has requested that SS&G review the foregoing disclosures 
  and provide a letter addressed to the Securities and Exchange Commission 
  stating whether they agree with the above statements and, if  not, stating in 
  what respects they do not agree.  SS&G's letter is included as an exhibit to 
  this report on form 8-K.
  
  ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS, AND EXHIBITS
  
  (b)(1)  Pro Forma Financial Statements.     
  
       None.
  
  (c)(1)  Exhibits.  The following exhibits are included as part of this report:
  
              SEC
  Exhibit     Reference
  Number      Number      Title of Document                        Location
  -------     ---------   -----------------                        --------
    16         16.01      Letter from Saltz, Shamis &            This filing
                          Goldfarb, Inc. relating to its
                          termination as the Registrant's
                          independent auditors
  PAGE
  3
  
   SIGNATURES
  
       Pursuant to the requirements of the Securities Exchange Act of 1934, as 
  amended, the Registrant has duly caused this report to be signed on its behalf 
  by the undersigned hereunder duly authorized.
  
                                            AMERICAN TIRE CORPORATION
  
  Date:     June 13, 1997                      /S/Richard A. Steinke