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<P STYLE="text-align: CENTER">SECURITIES &amp; EXCHANGE COMMISSION</P>

<P STYLE="text-align: CENTER"><STRONG>WASHINGTON, D.C. 20549</STRONG><BR WP="BR2">
</P>

<P STYLE="text-align: CENTER"><STRONG>FORM 8-K</STRONG><BR WP="BR2">
</P>

<P STYLE="text-align: CENTER">CURRENT REPORT<BR WP="BR2">
</P>

<P STYLE="text-align: CENTER">Pursuant to Section 13 or 15(d) of<BR>
the Securities Exchange Act of 1934</P>

<P>Date of Report (Date of earliest event reported) August 20, 2004</P>

<P>Exact Name of Registration as Specified in Charter:

<BR WP="BR1"><BR WP="BR2">
</P>

<P STYLE="text-align: CENTER"> <STRONG>Cole Computer Corporation</STRONG> </P>

<BR WP="BR1">State of Other Jurisdiction of Incorporation:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Nevada
<p>Commission File Number:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;    &nbsp;&nbsp; 0-23819</p>
<P>IRS Employer Identification Number:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;76-0547762</P>

<p align="center">

<BR WP="BR1"><BR WP="BR2">
Address and Telephone Number of Principle Executive Offices:<BR>
5577 Northwest Expressway

<P STYLE="text-align: CENTER">Oklahoma City, OK</P>

<P STYLE="text-align: CENTER">(405)721-7600</P>

<P STYLE="text-align: CENTER"><HR color="#0000FF">
<STRONG></STRONG>Item 4. 01	Change in Registrant's Certifying Accountant

<BR WP="BR1"><BR WP="BR2">
<P>Hogan &amp; Slovacek conducted audits of the financial statements of the Registrant for the calendar
years ended December 31, 2003, and 2002.  These financial statements accompanied the
Registrant's 10-KSB Annual Report for the year ended December 31, 2003 that was previously filed
with the Securities and Exchange Commission and which is incorporated herein by reference. During August 2004, the Board of Directors elected not to   engage the firm of Hogan &amp; Slovacek
as the Registrant's independent public accountants for the year ended December 31, 2004. </P>

<P> The reports of Cole Computer Corporation on the financial statements as of and for the fiscal year
ended December 31, 2003, did not contain an adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope, or accounting principles, except that Hogan &amp;
Slovacek, issued an explanatory paragraph in its fiscal 2003 and 2002 reports as to Cole Computer
Corporation's ability to continue as a going concern. </P>

<P> During the years ended December 31, 2003 and 2002 and through the date of this Current Report
on Form 8-K, there were no disagreements with Hogan &amp; Slovacek on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedure, which if not
resolved to Hogan &amp; Slovacek's satisfaction, would have caused it to make reference to the subject
matter in connection with its report on the Registrant's financial statements for such years; and there
were no reportable events as defined in Item 304(a)(1)(iv)(B) of Regulation S-B.On December 1, 2004, the Company engaged Hogan &amp; Slovacek, to conduct a review of  its
financial statements as of and for the nine months ended September 30, 2004.  During the two most
recent fiscal years December 31, 2003 and 2002, and through September 30, 2004, the Company
has not consulted with Hogan &amp; Slovacek regarding (i) the application of accounting principles to
a specified transaction, either completed or proposed, or the type of audit opinion that might be
rendered on the Company's financial statements, and no written report or oral advice was provided
to the Company by concluding there was an important factor to be considered by the Company in
reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter was
either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions thereto, or a reportable event, as that term is defined in Item 304(a)(1)(v)
of Regulation S-K. </P>

<BR WP="BR1"> Cole Computer Corporation, has provided a copy of this disclosure to Hogan &amp; Slovacek in
compliance with the provisions of Item 304 (a)(3) of Regulation S-B.  See Exhibit 16.1 Letter from
Accountant's Firm to the Securities and Exchange Commission dated December 2, 2004.
<p>&nbsp;
<P> <STRONG>Item 7.  	Financial Statements and Exhibits.</STRONG> </P>

<P> 	Exhibits: </P>

<P> 	16.1 Letter from Hogan &amp; Slovacek <BR WP="BR2">
</P>

<P STYLE="text-align: CENTER">   SIGNATURES </P>

<P> Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly authorized.  </P>

<BR WP="BR1"> Date: December 2, 2004					Cole Computer Corporation
<p>&nbsp;
<P> 								/s/ John L. Ruth 										President and Director </P>

<hr color="#0000FF">
<P>&nbsp;</P>

<P> Exhibit 16.1 <BR WP="BR2">
</P>

<P><STRONG>Hogan &amp; Slovacek</STRONG> </P>

<P>A Professional  Corporation <STRONG><CENTER></STRONG>  </CENTER>
 </P>

<P>CERTIFIED PUBLIC ACCOUNTANTS   </P>

<BR WP="BR1">OKLAHOMA CITY - TULSA
<p>

<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
 December 2, 2004

<P> Securities and Exchange Commission </P>

<P> Washington, DC 20549 </P>

&nbsp;
<P> Re: Cole Computer Corporation <BR WP="BR2">
</P>

<P> Gentlemen: </P>

<P> We have read Item 4.01 "CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS"
contained in Cole Computer Corporation's 8-K dated August 20, 2004 and are in agreement with
the statements contained therein, as they relate to our firm.
<BR WP="BR1"><BR WP="BR2">
</P>

<P> Very truly yours, </P>

<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<P> /S/ Hogan &amp; Slovacek  </P>

<P> Hogan &amp; Slovacek </P>

<P> Oklahoma City, OK </P>

<BR WP="BR1"><BR WP="BR2">
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SECURITIES & 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) August 20, 2004
Exact Name of Registration as Specified in Charter:
Cole Computer Corporation
State of Other Jurisdiction of Incorporation:                Nevada
Commission File Number:                                              0-23819
IRS Employer Identification Number:                        76-0547762
Address and Telephone Number of Principle Executive Offices:
5577 Northwest Expressway
Oklahoma City, OK
(405)721-7600
Item 4. 01	Change in Registrant's Certifying Accountant
Hogan & Slovacek conducted audits of the financial statements of the Registrant for the calendar
years ended December 31, 2003, and 2002.  These financial statements accompanied the
Registrant's 10-KSB Annual Report for the year ended December 31, 2003 that was previously filed
with the Securities and Exchange Commission and which is incorporated herein by reference. During August 2004, the Board of Directors elected not to   engage the firm of Hogan & Slovacek
as the Registrant's independent public accountants for the year ended December 31, 2004.
The reports of Cole Computer Corporation on the financial statements as of and for the fiscal year
ended December 31, 2003, did not contain an adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope, or accounting principles, except that Hogan &
Slovacek, issued an explanatory paragraph in its fiscal 2003 and 2002 reports as to Cole Computer
Corporation's ability to continue as a going concern.
During the years ended December 31, 2003 and 2002 and through the date of this Current Report
on Form 8-K, there were no disagreements with Hogan & Slovacek on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedure, which if not
resolved to Hogan & Slovacek's satisfaction, would have caused it to make reference to the subject
matter in connection with its report on the Registrant's financial statements for such years; and there
were no reportable events as defined in Item 304(a)(1)(iv)(B) of Regulation S-B.On December 1, 2004, the Company engaged Hogan & Slovacek, to conduct a review of  its
financial statements as of and for the nine months ended September 30, 2004.  During the two most
recent fiscal years December 31, 2003 and 2002, and through September 30, 2004, the Company
has not consulted with Hogan & Slovacek regarding (i) the application of accounting principles to
a specified transaction, either completed or proposed, or the type of audit opinion that might be
rendered on the Company's financial statements, and no written report or oral advice was provided
to the Company by concluding there was an important factor to be considered by the Company in
reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter was
either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions thereto, or a reportable event, as that term is defined in Item 304(a)(1)(v)
of Regulation S-K.
Cole Computer Corporation, has provided a copy of this disclosure to Hogan & Slovacek in
compliance with the provisions of Item 304 (a)(3) of Regulation S-B.  See Exhibit 16.1 Letter from
Accountant's Firm to the Securities and Exchange Commission dated December 2, 2004.
Item 7.  	Financial Statements and Exhibits.
Exhibits:
16.1 Letter from Hogan & Slovacek
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Date: December 2, 2004					Cole Computer Corporation
/s/ John L. Ruth 										President and Director
Exhibit 16.1
Hogan & Slovacek
A Professional  Corporation
CERTIFIED PUBLIC ACCOUNTANTS
OKLAHOMA CITY - TULSA
December 2, 2004
Securities and Exchange Commission
Washington, DC 20549
Re: Cole Computer Corporation
Gentlemen:
We have read Item 4.01 "CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS"
contained in Cole Computer Corporation's 8-K dated August 20, 2004 and are in agreement with
the statements contained therein, as they relate to our firm.
Very truly yours,
/S/ Hogan & Slovacek
Hogan & Slovacek
Oklahoma City, OK