<PAGE>

               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) February 27, 2001

                       Jayark Corporation
     (Exact name of registrant as specified in its charter)

Delaware                           0-49540-3255             13-1864519
(State of incorporation)        (Commission File # )        (IRS EIN)

300 Plaza Drive, Vestal, New York                 13850
(Address of principal executive offices)          (Zip Code)

Registrant's telephone number, including area code: 607-729-9331

(Former Address of principal executive offices)             (Zip Code)

<PAGE>

Item 4. Changes in Registrant's Certifying Accountant

As  previously reported on Form 8K-A dated November 29, 2000, BDO
Seidman,  LLP,  the  independent  public  accountants  that  were
previously  engaged  as  the principal accountant  to  audit  the
Company's   financial  statements  resigned  as   the   Company's
principal  accountant on November 13, 2000. During the past  five
years,  up  to  and  including November 13,  2000,  the  date  of
resignation, BDO Seidman's report on the financial statements has
never  (i)  contained  an  adverse opinion  or  a  disclaimer  of
opinion;  nor  (ii) been qualified or modified as to uncertainty,
audit  scope,  or  accounting principles. During  the  past  five
fiscal years, there were no disagreements between the Company and
BDO  Seidman,  LLP  on  any  matter of accounting  principles  or
practices, financial statement disclosure, or auditing  scope  or
procedure  which,  if  not resolved to the  satisfaction  of  BDO
Seidman, LLP, would have cause BDO Seidman, LLP to make reference
to the subject matter of the disagreement or disagreements.

At  a  meeting  of shareholders held on February  27,  2001,  the
shareholders approved the hiring of KPMG LLP to perform an  audit
of  the Company's financial statements for the fiscal year ending
April  30,  2001  and ratified the appointment  of  KPMG  LLP  as
principal accountants for the fiscal year ending April 30,  2001.
During  the Company's two most recent fiscal years and subsequent
interim  periods prior to the engagement of KPMG LLP, the Company
did not, nor did anyone on the Company's behalf, consult KPMG LLP
regarding either (A) the application of accounting principles  to
a  specified  completed or proposed transaction, or the  type  of
audit  opinion that might be rendered on the Company's  financial
statements  as  to  which a written report  or  oral  advice  was
provided  to the Company that was an important factor  considered
by  the  Company  in  reaching a decision as  to  an  accounting,
auditing  or financial report issue, or (B) any matter  that  was
the  subject  of  a  disagreement between  the  Company  and  BDO
Seidman, LLP, or an event described in paragraph 304(a)(1)(v)  of
the SEC's Regulation S-K.  The hiring of KPMG LLP was approved by
the  Board  of  Directors, and was subsequently approved  by  the
stockholders on February 27, 2001.

<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.


Jayark Corporation
(Registrant)


Dated: March 5, 2001                    /s/ Robert C. Nolt
Chief Financial Officer

<PAGE>
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{"company-data": {"conformed-name": "JAYARK CORP", "cik": "0000053260", "assigned-sic": "5020", "irs-number": "131863419", "state-of-incorporation": "DE", "fiscal-year-end": "0430"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-03255", "film-number": "1561060"}, "business-address": {"street1": "300 PLAZA DRIVE", "city": "VESTAL", "state": "NY", "zip": "13850", "phone": "6077299331"}, "mail-address": {"street1": "300 PLAZA DR", "city": "VESTAL", "state": "NY", "zip": "13850"}, "former-company": {"former-conformed-name": "JAYARK FILMS CORP", "date-changed": "19700903"}}
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) February 27, 2001

                       Jayark Corporation
     (Exact name of registrant as specified in its charter)

Delaware                           0-49540-3255             13-1864519
(State of incorporation)        (Commission File # )        (IRS EIN)

300 Plaza Drive, Vestal, New York                 13850
(Address of principal executive offices)          (Zip Code)

Registrant's telephone number, including area code: 607-729-9331

(Former Address of principal executive offices)             (Zip Code)
Item 4. Changes in Registrant's Certifying Accountant

As  previously reported on Form 8K-A dated November 29, 2000, BDO
Seidman,  LLP,  the  independent  public  accountants  that  were
previously  engaged  as  the principal accountant  to  audit  the
Company's   financial  statements  resigned  as   the   Company's
principal  accountant on November 13, 2000. During the past  five
years,  up  to  and  including November 13,  2000,  the  date  of
resignation, BDO Seidman's report on the financial statements has
never  (i)  contained  an  adverse opinion  or  a  disclaimer  of
opinion;  nor  (ii) been qualified or modified as to uncertainty,
audit  scope,  or  accounting principles. During  the  past  five
fiscal years, there were no disagreements between the Company and
BDO  Seidman,  LLP  on  any  matter of accounting  principles  or
practices, financial statement disclosure, or auditing  scope  or
procedure  which,  if  not resolved to the  satisfaction  of  BDO
Seidman, LLP, would have cause BDO Seidman, LLP to make reference
to the subject matter of the disagreement or disagreements.

At  a  meeting  of shareholders held on February  27,  2001,  the
shareholders approved the hiring of KPMG LLP to perform an  audit
of  the Company's financial statements for the fiscal year ending
April  30,  2001  and ratified the appointment  of  KPMG  LLP  as
principal accountants for the fiscal year ending April 30,  2001.
During  the Company's two most recent fiscal years and subsequent
interim  periods prior to the engagement of KPMG LLP, the Company
did not, nor did anyone on the Company's behalf, consult KPMG LLP
regarding either (A) the application of accounting principles  to
a  specified  completed or proposed transaction, or the  type  of
audit  opinion that might be rendered on the Company's  financial
statements  as  to  which a written report  or  oral  advice  was
provided  to the Company that was an important factor  considered
by  the  Company  in  reaching a decision as  to  an  accounting,
auditing  or financial report issue, or (B) any matter  that  was
the  subject  of  a  disagreement between  the  Company  and  BDO
Seidman, LLP, or an event described in paragraph 304(a)(1)(v)  of
the SEC's Regulation S-K.  The hiring of KPMG LLP was approved by
the  Board  of  Directors, and was subsequently approved  by  the
stockholders on February 27, 2001.
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.

Jayark Corporation
(Registrant)

Dated: March 5, 2001                    /s/ Robert C. Nolt
Chief Financial Officer