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): March 23, 2000



                        Fortune Entertainment Corporation
             (Exact name of Registrant as specified in its charter)



     Delaware                       0-23859                  88-04053347
(State or other jurisdiction   (Commission File No.)        (IRS Employer
 of incorporation)                                           Identification No.)



           144 Elm Street, 2nd Floor, Suite 16, Biddeford, Maine 04005
          (Address of principal executive offices, including Zip Code)


       Registrant's telephone number, including area code: (207) 282-0878

                                       N/A
          (Former name or former address if changed since last report.)



<PAGE>


Item 4.  Change in Registrant's Certifying Accountant

      Effective March 23, 2000 the Company retained Gordan, Harrington & Osborn,
P.C. ("GH&O") to act as the Company's  independent  certified public accountant.
In this  regard  GH&O  replaced  Ernst & Young LLP  ("E&Y")  which  audited  the
Company's financial  statements for the fiscal year ended December 31, 1998. E &
Y stated in their report to the  Company's  financial  statements  for the years
ended December 31, 1998 that since the Company is in the development  stage, has
no  established  source of  revenue  and is  dependent  on its  ability to raise
capital  from  shareholders  or other  sources to sustain  operations,  there is
substantial doubt as to the Company's ability to continue in business.  With the
exception  of the  foregoing,  the  report of E&Y for this  fiscal  year did not
contain an adverse  opinion,  or  disclaimer of opinion and was not qualified or
modified as to audit scope or  accounting  principles.  During the Company's two
most  recent  fiscal  years  and  subsequent  interim  periods,  there  were  no
disagreements  with E&Y on any matter of  accounting  principles  or  practices,
financial   statement   disclosure  or  auditing  scope  or  procedures,   which
disagreements,  if not resolved to the  satisfaction of E&Y would have caused it
to make reference to such disagreements in its report.

      The  Company  has  authorized  E&Y to discuss  any matter  relating to the
Company and its operations with GH&O.

      The change in the Company's  auditors was  recommended and approved by the
board of directors of the Company. The Company does not have an audit committee.

      During the two most recent fiscal years and  subsequent  interim  periods,
the  Company  did not consult  GH&O  regarding  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,
or any matter that was the subject of a disagreement or a reportable event.

      GH&O has  reviewed  the  disclosures  contained  in this 8-K  report.  The
Company has advised GH&O that it has the opportunity to furnish the Company with
a letter addressed to the Securities and Exchange Commission  concerning any new
information,  clarifying the Company's disclosures herein, or stating any reason
why GH&O does not agree with any statements  made by the Company in this report.
GH&O has advised the Company that nothing has come to its attention  which would
cause it to believe that any such letter was necessary.

Item 7.  Financial Statements, Pro Forma Financial Information

(a)   Not Applicable

(b)   Not Applicable

(c)   Exhibits

      16.1  A letter  from  the  Company's  former  auditors  pertaining  to the
            disclosures in Item 4 will be filed by amendment.

<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.


Date:   March 24, 2000

                                          Fortune Entertainment Corporation




                                          By:  /s/ William M. Danton
                                              William M. Danton, President
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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): March 23, 2000

                        Fortune Entertainment Corporation
             (Exact name of Registrant as specified in its charter)

     Delaware                       0-23859                  88-04053347
(State or other jurisdiction   (Commission File No.)        (IRS Employer
 of incorporation)                                           Identification No.)

           144 Elm Street, 2nd Floor, Suite 16, Biddeford, Maine 04005
          (Address of principal executive offices, including Zip Code)

       Registrant's telephone number, including area code: (207) 282-0878

                                       N/A
          (Former name or former address if changed since last report.)
Item 4.  Change in Registrant's Certifying Accountant

      Effective March 23, 2000 the Company retained Gordan, Harrington & Osborn,
P.C. ("GH&O") to act as the Company's  independent  certified public accountant.
In this  regard  GH&O  replaced  Ernst & Young LLP  ("E&Y")  which  audited  the
Company's financial  statements for the fiscal year ended December 31, 1998. E &
Y stated in their report to the  Company's  financial  statements  for the years
ended December 31, 1998 that since the Company is in the development  stage, has
no  established  source of  revenue  and is  dependent  on its  ability to raise
capital  from  shareholders  or other  sources to sustain  operations,  there is
substantial doubt as to the Company's ability to continue in business.  With the
exception  of the  foregoing,  the  report of E&Y for this  fiscal  year did not
contain an adverse  opinion,  or  disclaimer of opinion and was not qualified or
modified as to audit scope or  accounting  principles.  During the Company's two
most  recent  fiscal  years  and  subsequent  interim  periods,  there  were  no
disagreements  with E&Y on any matter of  accounting  principles  or  practices,
financial   statement   disclosure  or  auditing  scope  or  procedures,   which
disagreements,  if not resolved to the  satisfaction of E&Y would have caused it
to make reference to such disagreements in its report.

      The  Company  has  authorized  E&Y to discuss  any matter  relating to the
Company and its operations with GH&O.

      The change in the Company's  auditors was  recommended and approved by the
board of directors of the Company. The Company does not have an audit committee.

      During the two most recent fiscal years and  subsequent  interim  periods,
the  Company  did not consult  GH&O  regarding  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,
or any matter that was the subject of a disagreement or a reportable event.

      GH&O has  reviewed  the  disclosures  contained  in this 8-K  report.  The
Company has advised GH&O that it has the opportunity to furnish the Company with
a letter addressed to the Securities and Exchange Commission  concerning any new
information,  clarifying the Company's disclosures herein, or stating any reason
why GH&O does not agree with any statements  made by the Company in this report.
GH&O has advised the Company that nothing has come to its attention  which would
cause it to believe that any such letter was necessary.

Item 7.  Financial Statements, Pro Forma Financial Information

(a)   Not Applicable

(b)   Not Applicable

(c)   Exhibits

      16.1  A letter  from  the  Company's  former  auditors  pertaining  to the
            disclosures in Item 4 will be filed by amendment.
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.

Date:   March 24, 2000

                                          Fortune Entertainment Corporation

                                          By:  /s/ William M. Danton
                                              William M. Danton, President