content: UNITED STATES
                         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) July 19, 2001
  
  
                                Piranha, Inc.
  -------------------------------------------------------------------------------
          (Exact name of small business issuer as specified in its charter)
  
  
  Delaware                        0-20190                    36-3859518
  (State or other jurisdiction    (Commission File           (I.R.S.Employer
  of incorporation)               Number)                    Identification No.)
  
  2425 N. Central Expressway, Suite 480, Richardson, TX         75080
  (Address of principal executive offices)                      (Zip Code)
  
  
  
  (Registrant's telephone number, including area code: (972) 739-0373
  
  
  
  
  
  (Former name, former address and former fiscal year, if changed since last
  report)
  
  
  <PAGE>
  
  Item 4. Changes in Registrant's Certifying Accountant.
  
           On July 19, 2001, the Company and Feldman, Sherb & Co., P.C., (the
  "Accountants") mutually agreed to terminate the Accountant's engagement by the
  Company as the Company's independent auditors. The Company's board of directors
  approved this decision.
  
           The Accountant's report, dated April 27, 2001, which related to the
  consolidated balance sheet of the Company as of December 31, 2000, and the
  related consolidated statement of operations, stockholders' equity and cash
  flows for the years ended December 31, 2000 and 1999 contained the following
  paragraph:
  
                   The accompanying consolidated financial statements have been
                prepared assuming the Company will continue as a going concern. As
                discussed in Note 2 to the financial statements, the Company has
                incurred recurring losses and has a net working capital deficiency
                that raise substantial doubt about its ability to continue as a
                going concern. Management's plans in regard to these matters are
                also described in Note 2. The consolidated financial statements do
                not include any adjustments that might result from the outcome of
                this uncertainty.
  
           On April 16, 2001, the Accountant became aware of and informed the
  Company's Board of Directors that in June 2000 the Company's Chief Financial
  Officer, Richard S. Berger, who is also a director, had wired $675,000 from a
  Company bank account to an unknown entity described as American National Bank
  "escrow account." Prior to April 16, 2001, $200,000 of this amount had been
  deposited back into one of the Company's back accounts. These transactions were
  made without the approval or knowledge of the other directors.
  
                   Other than the oral discussions referred to above:
  
                   (a) During the registrant's two most recent fiscal years and
           any subsequent interim period there were no disagreements with the
           Accountant on any matter of accounting principles or practices,
           financial statement disclosure, or auditing scope or procedure. The
           registrant has authorized the Accountant to respond fully to the
           inquiries of the successor accountant, which as of the date hereof has
           not been appointed.
  
                   (b) The Accountant expressed no disagreement or difference of
           opinion regarding any "reportable" event as that term is defined in
           Item 304(a)(1)(iv) of Regulation S-K, including but not limited to:
  
                             (i) the Accountant has not advised the registrant
                   that the internal controls necessary for the registrant to
                   develop reliable financial statements do not exist;
  
                             (ii) the Accountant has not advised the registrant
                   that information has come to the Accountant's attention that
                   has led it to no longer be able to rely on management's
                   representations, or that has made it unwilling to be associated
                   with the financial statements prepared by management;
  
                             (iii) the Accountant has not advised the registrant
                   of the need to expand significantly the scope of its audit, or
                   notified the registrant that information has come to the
                   Accountant's attention that if further investigated may (A)
                   materially impact the fairness or reliability of either: a
                   previously issued audit report or the underlying financial
                   statements, or the financial statements issued or to be issued
                   covering the fiscal period(s) subsequent to the date of the
                   most recent financial statements covered by an audit report
                   (including information that may prevent it from rendering an
                   unqualified audit report on those financial statements), or (B)
                   cause it to be unwilling to rely on management's
                   representations or be associated with the registrant's
                   financial statements, and due to the Accountant's resignation
                   (due to audit scope limitations or otherwise) or dismissal, or
                   for any other reason, the Accountant did not so expand the
                   scope of its audit or conduct such further investigation;
  
                             (iv) the Accountant has not advised the registrant
                   that information has come to the Accountant's attention that it
                   has concluded materially impacts the fairness or reliability of
                   either
  <PAGE>
  
                   (A) a previously issued audit report or the underlying
                   financial statements, or (B) the financial statements issued or
                   to be issued covering the fiscal period(s) subsequent to the
                   date of the most recent financial statements covered by an
                   audit report (including information that, unless resolved to
                   the Accountant's satisfaction, would prevent it from rendering
                   an unqualified audit report on those financial statements), and
                   due to the Accountant's resignation, or for any other reason,
                   the issue has not been resolved to the Accountant's
                   satisfaction prior to its resignation.
  
  
  
                   (e) The registrant has provided the Accountant with a copy of
           the disclosures it is making in response to Item 304(a) of Regulation
           S-K. The registrant has requested that the Accountant furnish the
           registrant with a letter addressed to the Commission stating whether it
           agrees with the statements made by the registrant. The Company has
           appended such letter hereto as Exhibit 16.
  
  Item 7. Financial Statements and Exhibits.
  
  Exhibit 16. Letter re change in certifying accountant.
  
  
  <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, thereby
  duly authorized.
  
  
  
      Date: July 20, 2001
                                        Piranha, Inc.
  
  
                                        /s/ Edward W. Sample
                                        -----------------------------------------
                                        Edward W. Sample, Chief Executive Officer
  
  <PAGE>
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metadata_filer: {"company-data": {"conformed-name": "PIRANHA INC", "cik": "0000894789", "assigned-sic": "7372", "irs-number": "363859518", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-22442", "film-number": "1685764"}, "business-address": {"street1": "2425 N. CENTRAL EXPRESSWAY", "street2": "SUITE 480", "city": "RICHARDSON", "state": "TX", "zip": "75080", "phone": "9727390373"}, "mail-address": {"street1": "6060 N CENTRAL EXPRESSWAY", "city": "DALLAS", "state": "TX", "zip": "75206"}, "former-company": {"former-conformed-name": "CLASSICS INTERNATIONAL ENTERTAINMENT INC", "date-changed": "19930517"}}
text: UNITED STATES
                         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) July 19, 2001
  
                                Piranha, Inc.
  -------------------------------------------------------------------------------
          (Exact name of small business issuer as specified in its charter)
  
  Delaware                        0-20190                    36-3859518
  (State or other jurisdiction    (Commission File           (I.R.S.Employer
  of incorporation)               Number)                    Identification No.)
  
  2425 N. Central Expressway, Suite 480, Richardson, TX         75080
  (Address of principal executive offices)                      (Zip Code)
  
  (Registrant's telephone number, including area code: (972) 739-0373
  
  (Former name, former address and former fiscal year, if changed since last
  report)
  Item 4. Changes in Registrant's Certifying Accountant.
  
           On July 19, 2001, the Company and Feldman, Sherb & Co., P.C., (the
  "Accountants") mutually agreed to terminate the Accountant's engagement by the
  Company as the Company's independent auditors. The Company's board of directors
  approved this decision.
  
           The Accountant's report, dated April 27, 2001, which related to the
  consolidated balance sheet of the Company as of December 31, 2000, and the
  related consolidated statement of operations, stockholders' equity and cash
  flows for the years ended December 31, 2000 and 1999 contained the following
  paragraph:
  
                   The accompanying consolidated financial statements have been
                prepared assuming the Company will continue as a going concern. As
                discussed in Note 2 to the financial statements, the Company has
                incurred recurring losses and has a net working capital deficiency
                that raise substantial doubt about its ability to continue as a
                going concern. Management's plans in regard to these matters are
                also described in Note 2. The consolidated financial statements do
                not include any adjustments that might result from the outcome of
                this uncertainty.
  
           On April 16, 2001, the Accountant became aware of and informed the
  Company's Board of Directors that in June 2000 the Company's Chief Financial
  Officer, Richard S. Berger, who is also a director, had wired $675,000 from a
  Company bank account to an unknown entity described as American National Bank
  "escrow account." Prior to April 16, 2001, $200,000 of this amount had been
  deposited back into one of the Company's back accounts. These transactions were
  made without the approval or knowledge of the other directors.
  
                   Other than the oral discussions referred to above:
  
                   (a) During the registrant's two most recent fiscal years and
           any subsequent interim period there were no disagreements with the
           Accountant on any matter of accounting principles or practices,
           financial statement disclosure, or auditing scope or procedure. The
           registrant has authorized the Accountant to respond fully to the
           inquiries of the successor accountant, which as of the date hereof has
           not been appointed.
  
                   (b) The Accountant expressed no disagreement or difference of
           opinion regarding any "reportable" event as that term is defined in
           Item 304(a)(1)(iv) of Regulation S-K, including but not limited to:
  
                             (i) the Accountant has not advised the registrant
                   that the internal controls necessary for the registrant to
                   develop reliable financial statements do not exist;
  
                             (ii) the Accountant has not advised the registrant
                   that information has come to the Accountant's attention that
                   has led it to no longer be able to rely on management's
                   representations, or that has made it unwilling to be associated
                   with the financial statements prepared by management;
  
                             (iii) the Accountant has not advised the registrant
                   of the need to expand significantly the scope of its audit, or
                   notified the registrant that information has come to the
                   Accountant's attention that if further investigated may (A)
                   materially impact the fairness or reliability of either: a
                   previously issued audit report or the underlying financial
                   statements, or the financial statements issued or to be issued
                   covering the fiscal period(s) subsequent to the date of the
                   most recent financial statements covered by an audit report
                   (including information that may prevent it from rendering an
                   unqualified audit report on those financial statements), or (B)
                   cause it to be unwilling to rely on management's
                   representations or be associated with the registrant's
                   financial statements, and due to the Accountant's resignation
                   (due to audit scope limitations or otherwise) or dismissal, or
                   for any other reason, the Accountant did not so expand the
                   scope of its audit or conduct such further investigation;
  
                             (iv) the Accountant has not advised the registrant
                   that information has come to the Accountant's attention that it
                   has concluded materially impacts the fairness or reliability of
                   either
  (A) a previously issued audit report or the underlying
                   financial statements, or (B) the financial statements issued or
                   to be issued covering the fiscal period(s) subsequent to the
                   date of the most recent financial statements covered by an
                   audit report (including information that, unless resolved to
                   the Accountant's satisfaction, would prevent it from rendering
                   an unqualified audit report on those financial statements), and
                   due to the Accountant's resignation, or for any other reason,
                   the issue has not been resolved to the Accountant's
                   satisfaction prior to its resignation.
  
                   (e) The registrant has provided the Accountant with a copy of
           the disclosures it is making in response to Item 304(a) of Regulation
           S-K. The registrant has requested that the Accountant furnish the
           registrant with a letter addressed to the Commission stating whether it
           agrees with the statements made by the registrant. The Company has
           appended such letter hereto as Exhibit 16.
  
  Item 7. Financial Statements and Exhibits.
  
  Exhibit 16. Letter re change in certifying accountant.
  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, thereby
  duly authorized.
  
      Date: July 20, 2001
                                        Piranha, Inc.
  
                                        /s/ Edward W. Sample
                                        -----------------------------------------
                                        Edward W. Sample, Chief Executive Officer