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)  September 8, 2003


                       PACIFIC LAND AND COFFEE CORPORATION
             (Exact name of registrant as specified in its charter)


                                    Delaware
                 (State or other jurisdiction of incorporation)


         0-30595                                                     33-0619256
(Commission File Number)                     (IRS Employer Identification No.)


         1650 Ala Moana, Suite 507, Honolulu, Hawaii 96815               96815
(Address of principal executive offices)                            (Zip Code)


Registrant's telephone number, including area code:  (808) 371-4266
         CIK Number 0001092791



<PAGE>



Item 4.       Change in Accountants.

          David T. Thomson,  PC. ("Thomson")  resigned as independent auditor of
the Registrant's  Pacific Land and Coffee Corporation  (Hawaii) subsidiary ("PLC
Hawaii") on September 8, 2001. The report by Thomson on the financial statements
of PLC Hawaii  dated April 17, 2003,  including a balance  sheet as of March 31,
2003 and the statements of operations, cash flows and statement of stockholders'
equity for the period  inception  (February  14, 2003) to March 31, 2003 did not
contain an adverse  opinion or a  disclaimer  of opinion,  or was  qualified  or
modified as to  uncertainty,  audit scope or accounting  principles.  During the
period  covered by the financial  statements  through the date of resignation of
the former accountant, there were no disagreements with the former accountant on
any  matter  of  accounting   principles  or  practices,   financial   statement
disclosure,  or  auditing  scope  or  procedure.  Thomson  was  provided  by the
disclosure  set forth above and  provided  the  Registrant  with a letter to the
effect that it did not disagree with the above statements as far as they related
to Thomson.  A copy of  Thomson's  letter is filed as an exhibit to this Current
Report.

Item 8.           Change in Registrant's Fiscal Year.

          On September 11, 2003, the Registrant  determined to change its fiscal
year from June 30 to March 31 to conform  with the fiscal year of PLC Hawaii.  A
Form 10-KSB for the year ended March 31, 2003 will be filed.


          (c)     Exhibits

          16.1    Letter from David T. Thomson, PC. Filed herewith.

                                   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 thereunto duly authorized.

Dated:  September 11, 2003                  PACIFIC LAND AND COFFEE CORPORATION



                                                       By: /s/ Dale Nielsen
                                                       Dale Nielsen
                                                       President



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<PAGE>
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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)  September 8, 2003

                       PACIFIC LAND AND COFFEE CORPORATION
             (Exact name of registrant as specified in its charter)

                                    Delaware
                 (State or other jurisdiction of incorporation)

         0-30595                                                     33-0619256
(Commission File Number)                     (IRS Employer Identification No.)

         1650 Ala Moana, Suite 507, Honolulu, Hawaii 96815               96815
(Address of principal executive offices)                            (Zip Code)

Registrant's telephone number, including area code:  (808) 371-4266
         CIK Number 0001092791
Item 4.       Change in Accountants.

          David T. Thomson,  PC. ("Thomson")  resigned as independent auditor of
the Registrant's  Pacific Land and Coffee Corporation  (Hawaii) subsidiary ("PLC
Hawaii") on September 8, 2001. The report by Thomson on the financial statements
of PLC Hawaii  dated April 17, 2003,  including a balance  sheet as of March 31,
2003 and the statements of operations, cash flows and statement of stockholders'
equity for the period  inception  (February  14, 2003) to March 31, 2003 did not
contain an adverse  opinion or a  disclaimer  of opinion,  or was  qualified  or
modified as to  uncertainty,  audit scope or accounting  principles.  During the
period  covered by the financial  statements  through the date of resignation of
the former accountant, there were no disagreements with the former accountant on
any  matter  of  accounting   principles  or  practices,   financial   statement
disclosure,  or  auditing  scope  or  procedure.  Thomson  was  provided  by the
disclosure  set forth above and  provided  the  Registrant  with a letter to the
effect that it did not disagree with the above statements as far as they related
to Thomson.  A copy of  Thomson's  letter is filed as an exhibit to this Current
Report.

Item 8.           Change in Registrant's Fiscal Year.

          On September 11, 2003, the Registrant  determined to change its fiscal
year from June 30 to March 31 to conform  with the fiscal year of PLC Hawaii.  A
Form 10-KSB for the year ended March 31, 2003 will be filed.

          (c)     Exhibits

          16.1    Letter from David T. Thomson, PC. Filed herewith.

                                   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 thereunto duly authorized.

Dated:  September 11, 2003                  PACIFIC LAND AND COFFEE CORPORATION

                                                       By: /s/ Dale Nielsen
                                                       Dale Nielsen
                                                       President

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