content: SECURITIES AND EXCHANGE COMMISSION
                                                 WASHINGTON, DC 20549
  
  
  
                                                       FORM 8-K
  
                                                    CURRENT REPORT
                                        PURSUANT TO SECTION 13 OR 15(d) OF THE
                                              SECURITIES AND EXCHANGE ACT
  
  
           Date of report (Date of earliest event reported): January 27,  2000
                                                             ------------------
  
  
                                               ARTHUR TREACHER'S, INC..
                                               ------------------------
                           (Exact Name of Registrant as Specified in Charter)
  
  
                   UTAH                     0-22315                34-1413104
           ---------------------        ----------------         --------------
           (State or Other Jurisdiction   (Commission            (IRS Employer
               of Incorporation)          File Number)        Identification No.)
  
                  7400 BAYMEADOWS WAY, SUITE 300, JACKSONVILLE FLA.  32256
               --------------------------------------------------------------
               (Address of Principal Executive Offices)            (Zip Code)
  
  
         Registrant's telephone number, including area code:   (904) 739-1200
                                                              -----------------
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  <PAGE>
  
  
  
  
  
  
  Item 4.  Changes in Registrant's Certifying Accountant.
  
           On January 27, 2000, Arthur Treacher's,  Inc. (the "Company") dismissed
  Lytkowski  & Pease LLP (the  "Former  Accountant").  The Former  Accountant  had
  served as the Company's  independent  public  accountant prior to its dismissal.
  The Former Accountant's report on the financial statements for the past year did
  not contain any adverse opinion or a disclaimer of opinion, nor was it qualified
  or modified as to any uncertainty,  audit scope or accounting principles.  There
  were no  disagreements  with the Former  Accountant  on any matter of accounting
  principles or practices,  financial  statement  disclosure or auditing  scope or
  procedure.
  
            The  Company  has  engaged  Daris Monk & Company to replace the Former
  Accountant  as the  Company's  independent  certifying  public  accountant.  The
  engagement  of the  new  accountant  was  ratified  by the  Company's  Board  of
  Directors on March 19, 2000.
  
  Item 7.  Financial Statements and Exhibits
  
           (c) Exhibits:
  
                    16.1 Letter on change in certifying public accountant.*
  
  
  * To be filed by amendment.
  
                                                      SIGNATURES
  
           Pursuant to the  requirements  of the  Securities  and  Exchange Act of
  1934,  the  registrant has duly caused this report to be signed on behalf by the
  undersigned hereunto duly authorized.
  
  
  March 27, 2000                                       ARTHUR TREACHER'S INC.
  
                                               By:/s/ William Saculla, President
                                                      William Saculla, President
metadata_documents: [{"type": "8-K", "sequence": "1", "description": "8-K", "secsgml_size_bytes": 3147}]
metadata_filer: {"company-data": {"conformed-name": "ARTHUR TREACHERS INC /FL/", "cik": "0001016951", "assigned-sic": "5812", "irs-number": "341413104", "state-of-incorporation": "UT", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-22315", "film-number": "595645"}, "business-address": {"street1": "7400 BAY MEADOWS WAY", "street2": "SUITE 300", "city": "JACKSONVILLE", "state": "FL", "zip": "32255", "phone": "9047391200"}, "mail-address": {"street1": "7400 BAYMEADOWS WAY", "street2": "SUIT E300", "city": "JACKSONVILLE", "state": "FL", "zip": "32255"}}
text: SECURITIES AND EXCHANGE COMMISSION
                                                 WASHINGTON, DC 20549
  
                                                       FORM 8-K
  
                                                    CURRENT REPORT
                                        PURSUANT TO SECTION 13 OR 15(d) OF THE
                                              SECURITIES AND EXCHANGE ACT
  
           Date of report (Date of earliest event reported): January 27,  2000
                                                             ------------------
  
                                               ARTHUR TREACHER'S, INC..
                                               ------------------------
                           (Exact Name of Registrant as Specified in Charter)
  
                   UTAH                     0-22315                34-1413104
           ---------------------        ----------------         --------------
           (State or Other Jurisdiction   (Commission            (IRS Employer
               of Incorporation)          File Number)        Identification No.)
  
                  7400 BAYMEADOWS WAY, SUITE 300, JACKSONVILLE FLA.  32256
               --------------------------------------------------------------
               (Address of Principal Executive Offices)            (Zip Code)
  
         Registrant's telephone number, including area code:   (904) 739-1200
                                                              -----------------
  Item 4.  Changes in Registrant's Certifying Accountant.
  
           On January 27, 2000, Arthur Treacher's,  Inc. (the "Company") dismissed
  Lytkowski  & Pease LLP (the  "Former  Accountant").  The Former  Accountant  had
  served as the Company's  independent  public  accountant prior to its dismissal.
  The Former Accountant's report on the financial statements for the past year did
  not contain any adverse opinion or a disclaimer of opinion, nor was it qualified
  or modified as to any uncertainty,  audit scope or accounting principles.  There
  were no  disagreements  with the Former  Accountant  on any matter of accounting
  principles or practices,  financial  statement  disclosure or auditing  scope or
  procedure.
  
            The  Company  has  engaged  Daris Monk & Company to replace the Former
  Accountant  as the  Company's  independent  certifying  public  accountant.  The
  engagement  of the  new  accountant  was  ratified  by the  Company's  Board  of
  Directors on March 19, 2000.
  
  Item 7.  Financial Statements and Exhibits
  
           (c) Exhibits:
  
                    16.1 Letter on change in certifying public accountant.*
  
  * To be filed by amendment.
  
                                                      SIGNATURES
  
           Pursuant to the  requirements  of the  Securities  and  Exchange Act of
  1934,  the  registrant has duly caused this report to be signed on behalf by the
  undersigned hereunto duly authorized.
  
  March 27, 2000                                       ARTHUR TREACHER'S INC.
  
                                               By:/s/ William Saculla, President
                                                      William Saculla, President