content: 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) November 4,1998
  
                   PIONEER COMMERCIAL FUNDING CORP.            
              (Exact name of registrant as specified in its charter)
  
  
                                      New York 
           (State or Other Jurisdiction of Incorporation)
  
      0-249408-NY                            13-3763437           
  (Commission File Number)                  (I.R.S. Employer Identification No.)
  
  
  21700 Oxnard Street, Suite 1650, Woodland Hills, CA 91367 (Addresss of principal
  executive offices) (Zip Code)
  
  (818) 346-1921                                                
  (Registrant's telephone number, including area code)
  
  
  
  
  
  <PAGE>
  
  
  
  ITEM 4. Changes in Registrant's Certifying Accountant
  
           On November 11, 1998 the Registrant  appointed Lazar Levine & Felix LLP
  as the new auditors for the  Registrant.  The change in auditors was approved by
  Registrant's  Board of  Directors.  The  reason  for the  change  was that Grant
  Thornton  LLP, the present  auditor,  indicated  that they would not renew their
  engagement  for the year ended  December 31, 1998.  There were no  disagreements
  with Grant  Thornton LLP on any matter of  accounting  principles  or practices,
  financial statement disclosure or audit scope or procedure which if not resolved
  to the  satisfaction  of the former  accountants  would have caused them to make
  reference to the subject matter in their report.
   None of the events listed in paragraphs  (B) through (D) of Regulation S-B Item
  304 (a) (1) (iv) occurred.
  
  
  ITEM 7.  Financial Statements and Exhibits.
  
           (c)  Exhibits
  
                    1.       Copy of Letter from Grant Thornton LLP.
  
  
  
  <PAGE>
  
  
  
                                                   SIGNATURES
  
  
           Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
  the  registrant  has duly  caused  this report to be signed on its behalf by the
  undersigned hereunto duly authorized.
  
  
                                        PIONEER COMMERCIAL FUNDING CORP.
                              (Registrant)
  
  
  
  By:                                   
       M. Albert Nissim,  President
  
  
  DATED: November 12, 1998
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text: 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) November 4,1998
  
                   PIONEER COMMERCIAL FUNDING CORP.            
              (Exact name of registrant as specified in its charter)
  
                                      New York 
           (State or Other Jurisdiction of Incorporation)
  
      0-249408-NY                            13-3763437           
  (Commission File Number)                  (I.R.S. Employer Identification No.)
  
  21700 Oxnard Street, Suite 1650, Woodland Hills, CA 91367 (Addresss of principal
  executive offices) (Zip Code)
  
  (818) 346-1921                                                
  (Registrant's telephone number, including area code)
  ITEM 4. Changes in Registrant's Certifying Accountant
  
           On November 11, 1998 the Registrant  appointed Lazar Levine & Felix LLP
  as the new auditors for the  Registrant.  The change in auditors was approved by
  Registrant's  Board of  Directors.  The  reason  for the  change  was that Grant
  Thornton  LLP, the present  auditor,  indicated  that they would not renew their
  engagement  for the year ended  December 31, 1998.  There were no  disagreements
  with Grant  Thornton LLP on any matter of  accounting  principles  or practices,
  financial statement disclosure or audit scope or procedure which if not resolved
  to the  satisfaction  of the former  accountants  would have caused them to make
  reference to the subject matter in their report.
   None of the events listed in paragraphs  (B) through (D) of Regulation S-B Item
  304 (a) (1) (iv) occurred.
  
  ITEM 7.  Financial Statements and Exhibits.
  
           (c)  Exhibits
  
                    1.       Copy of Letter from Grant Thornton LLP.
  SIGNATURES
  
           Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
  the  registrant  has duly  caused  this report to be signed on its behalf by the
  undersigned hereunto duly authorized.
  
                                        PIONEER COMMERCIAL FUNDING CORP.
                              (Registrant)
  
  By:                                   
       M. Albert Nissim,  President
  
  DATED: November 12, 1998