content: UNITED STATES
                                          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
  
  
      Date of report (Date of earliest event reported)   October 11 , 2004
                                                       ----------------------
  
                                TRUST LICENSING, INC.
  ------------------------------------------------------------------------------
               (Exact Name of Registrant as Specified in Its Charter)
  
                                      Delaware
                   (State or Other Jurisdiction of Incorporation)
  
                          000-18689                          06-1238435
  -----------------------------------------------------------------------
             (Commission File Number)          (IRS Employer Identification No.)
  
       950 South Pine Island Road, Suite A150-1094, Plantation, Florida 33324
  -----------------------------------------------------------------------------
         (Address of Principal Executive Offices)                   (Zip Code)
  
                                   (954) 727-8218
  
                (Registrant's Telephone Number, Including Area Code)
  
                             NEW MOUNTAINTOP CORPORATION
  ------------------------------------------------------------------------
            (Former Name or Former Address, if Changed Since Last Report)
  
   Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any of the
  following provisions (see General Instruction A.2 below):
  
   Written communications pursuant to Rule 425 under the Securities
  Act (17 CFR 230.425)
  
   Soliciting material pursuant to Rule 14a-12 under the Exchange
  Act (17 CFR 240.14a-12)
  
   Pre-commencement communications pursuant to Rule 14d-2(b) under
  the Exchange Act (17 CFR 240.14d-2(b))
   Pre-commencement communications pursuant to Rule 13e-4(c) under
  the Exchange Act (17 CFR 240.13e-4(c))
  
  
  <PAGE>
  
  
  
  ITEM 4.01     CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
  
  (a) On October 11, 2004, Trust Licensing, Inc. f/k/a/ New Mountaintop
  Corporation ("Company") engaged Salberg & Company, P.A. ("Salberg") as the
  Company's independent accountants to audit the statements of operations, changes
  in stockholders' equity (deficiency) and cash flows for Trust Licensing, Inc.
  Trust Licensing, Inc., a Florida corporation and a wholly owned subsidiary of
  the Company, acquired, by merger, all of the assets and business of Trust
  Licensing, LLC in connection with the August 24, 2004 reverse merger transaction
  among Company, Trust Licensing, Inc., a Florida corporation, and Trust
  Licensing, LLC, a Florida limited liability company.
  
  (b) In addition, on October 11, 2004, the Company engaged Salberg to review the
  Company's quarterly published financial information for the quarter ending
  September 30, 2004.
  
  (c) Dorra Shaw & Dugan, Certified Public Accountants ("Dorra Shaw") had been
  engaged as the Company's principal independent accountants. Dorra Shaw reported
  that the Company's financial statements during the two-year period ended
  December 31, 2003 and for the interim quarterly periods ending March 31, 2004
  and June 30, 2004 did not contain an adverse opinion or disclaimer opinion, nor
  were such reports qualified or modified as to uncertainty, audit scope or
  accounting principles. During the two-year period ended December 31, 2003, and
  the subsequent interim periods, the Company did not have any disagreements with
  Dorra Shaw on any matter of accounting principles or practices, financial
  statement disclosure, or auditing scope or procedure, which disagreements, if
  not resolved to the satisfaction of Dorra Shaw would have caused it to make a
  reference to the subject matter of the disagreements in connection with its
  reports.
  
  (d) During the two-year period ended December 31, 2003 and the subsequent
  interim periods prior to Salberg's engagement, neither the Company nor anyone on
  its behalf consulted Salberg regarding either the application of accounting
  principles to a specified transaction, whether completed or proposed, or the
  type of audit opinion that might be rendered on the Company's consolidated
  financial statements, nor has Salberg provided to the Company a written report
  or oral advice regarding such principles or audit opinion.
  
  (e) The Company has requested that Dorra Shaw furnish it with a letter addressed
  to the Securities and Exchange Commission stating whether or not it agrees with
  the above statements. The Company has provided Dorra Shaw with a copy of this
  Report and, when Dorra Shaw furnishes a letter addressed to the Securities and
  Exchange Commission, an amendment to this Report will be filed.
  
  
  
  <PAGE>
  
  
  
  
  Item 7.     Financial Statements and Exhibits.
  
           (c)
                    Exhibits.
  
                   Exhibit No.       Description
                  --------------     --------------------------
  
                   16           Letter from Dorra Shaw. on change of independent
                                accountants*
  
  * To be filed by amendment.
  
  
  
  
  
  
  
  
  
  
  <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.
  
                             TRUST LICENSING, INC.
                                 (Registrant)
  
                             By:      /s/ Jeffrey W. Sass
                                     Jeffrey W. Sass, President
  
  
  
  DATED: October 11, 2004
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metadata_filer: {"company-data": {"conformed-name": "NEW MOUNTAINTOP CORP", "cik": "0000861896", "assigned-sic": "2080", "irs-number": "061238435", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-18689", "film-number": "041074578"}, "mail-address": {"street1": "1110 S W IVANHOE BLVD", "city": "ORLANDO", "state": "FL", "zip": "32804"}}
text: UNITED STATES
                                          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
  
      Date of report (Date of earliest event reported)   October 11 , 2004
                                                       ----------------------
  
                                TRUST LICENSING, INC.
  ------------------------------------------------------------------------------
               (Exact Name of Registrant as Specified in Its Charter)
  
                                      Delaware
                   (State or Other Jurisdiction of Incorporation)
  
                          000-18689                          06-1238435
  -----------------------------------------------------------------------
             (Commission File Number)          (IRS Employer Identification No.)
  
       950 South Pine Island Road, Suite A150-1094, Plantation, Florida 33324
  -----------------------------------------------------------------------------
         (Address of Principal Executive Offices)                   (Zip Code)
  
                                   (954) 727-8218
  
                (Registrant's Telephone Number, Including Area Code)
  
                             NEW MOUNTAINTOP CORPORATION
  ------------------------------------------------------------------------
            (Former Name or Former Address, if Changed Since Last Report)
  
   Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any of the
  following provisions (see General Instruction A.2 below):
  
   Written communications pursuant to Rule 425 under the Securities
  Act (17 CFR 230.425)
  
   Soliciting material pursuant to Rule 14a-12 under the Exchange
  Act (17 CFR 240.14a-12)
  
   Pre-commencement communications pursuant to Rule 14d-2(b) under
  the Exchange Act (17 CFR 240.14d-2(b))
   Pre-commencement communications pursuant to Rule 13e-4(c) under
  the Exchange Act (17 CFR 240.13e-4(c))
  ITEM 4.01     CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
  
  (a) On October 11, 2004, Trust Licensing, Inc. f/k/a/ New Mountaintop
  Corporation ("Company") engaged Salberg & Company, P.A. ("Salberg") as the
  Company's independent accountants to audit the statements of operations, changes
  in stockholders' equity (deficiency) and cash flows for Trust Licensing, Inc.
  Trust Licensing, Inc., a Florida corporation and a wholly owned subsidiary of
  the Company, acquired, by merger, all of the assets and business of Trust
  Licensing, LLC in connection with the August 24, 2004 reverse merger transaction
  among Company, Trust Licensing, Inc., a Florida corporation, and Trust
  Licensing, LLC, a Florida limited liability company.
  
  (b) In addition, on October 11, 2004, the Company engaged Salberg to review the
  Company's quarterly published financial information for the quarter ending
  September 30, 2004.
  
  (c) Dorra Shaw & Dugan, Certified Public Accountants ("Dorra Shaw") had been
  engaged as the Company's principal independent accountants. Dorra Shaw reported
  that the Company's financial statements during the two-year period ended
  December 31, 2003 and for the interim quarterly periods ending March 31, 2004
  and June 30, 2004 did not contain an adverse opinion or disclaimer opinion, nor
  were such reports qualified or modified as to uncertainty, audit scope or
  accounting principles. During the two-year period ended December 31, 2003, and
  the subsequent interim periods, the Company did not have any disagreements with
  Dorra Shaw on any matter of accounting principles or practices, financial
  statement disclosure, or auditing scope or procedure, which disagreements, if
  not resolved to the satisfaction of Dorra Shaw would have caused it to make a
  reference to the subject matter of the disagreements in connection with its
  reports.
  
  (d) During the two-year period ended December 31, 2003 and the subsequent
  interim periods prior to Salberg's engagement, neither the Company nor anyone on
  its behalf consulted Salberg regarding either the application of accounting
  principles to a specified transaction, whether completed or proposed, or the
  type of audit opinion that might be rendered on the Company's consolidated
  financial statements, nor has Salberg provided to the Company a written report
  or oral advice regarding such principles or audit opinion.
  
  (e) The Company has requested that Dorra Shaw furnish it with a letter addressed
  to the Securities and Exchange Commission stating whether or not it agrees with
  the above statements. The Company has provided Dorra Shaw with a copy of this
  Report and, when Dorra Shaw furnishes a letter addressed to the Securities and
  Exchange Commission, an amendment to this Report will be filed.
  Item 7.     Financial Statements and Exhibits.
  
           (c)
                    Exhibits.
  
                   Exhibit No.       Description
                  --------------     --------------------------
  
                   16           Letter from Dorra Shaw. on change of independent
                                accountants*
  
  * To be filed by amendment.
  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.
  
                             TRUST LICENSING, INC.
                                 (Registrant)
  
                             By:      /s/ Jeffrey W. Sass
                                     Jeffrey W. Sass, President
  
  DATED: October 11, 2004