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): October 11, 2001



                        FORTUNE ENTERTAINMENT CORPORATION
             (Exact name of Registrant as specified in its charter)



       Delaware                      0-23859                     88-0405437
--------------------------        -------------------       ------------------
(State or other jurisdiction     (Commission File No.)        (IRS Employer
of incorporation)                                           Identification No.)



               2665 South Rainbow Blvd., Las Vegas, Nevada 89146
              ---------------------------------------------------
          (Address of principal executive offices, including Zip Code)


       Registrant's telephone number, including area code: (702) 257-7573
                                                           --------------


                  333 Orville Wright Court, Las Vegas, NV 89119
                ________________________________________________
          (Former name or former address if changed since last report)




<PAGE>


Item 4.  Change in Registrant's Certifying Accountant

     On October 11, 2001 Gordon, Harrington & Osborn, P.C. ("Gordon/Harrington")
resigned   as  the   Company's   independent   certified   public   accountants.
Gordon/Harrington  audited the  Company's  financial  statements  for the fiscal
years ended  December  31, 1999 and 2000.  The report of  Gordon/Harrington  for
these fiscal years did not contain an adverse opinion,  or disclaimer of opinion
and was not  qualified or modified as to audit scope or  accounting  principles.
However,  the report of  Gordon/Harrington  for these fiscal years was qualified
with respect to uncertainty  as to the Company's  ability to continue as a going
concern.  During the  Company's  two most  recent  fiscal  years and  subsequent
interim  period  ending  October  1,  2001,  there  were no  disagreements  with
Gordon/Harrington 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  Gordon/Harrington  would have caused it to
make reference to such disagreements in its reports.

     Effective October 11, 2001 the Company retained Merdinger,  Fruchter, Rosen
&  Corso,  P.C.  ("Merdinger,  Fruchter")  to act as the  Company's  independent
certified public accountants.  The Company has authorized  Gordon/Harrington  to
discuss any matter  relating to the Company and its operations  with  Merdinger,
Fruchter.

     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  period
ending  October  11,  2001,  the Company  did not  consult  Merdinger,  Fruchter
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 as defined in the regulations of
the Securities and Exchange Commission.

     Merdinger,  Fruchter  has reviewed  the  disclosures  contained in this 8-K
report. The Company has advised Merdinger,  Fruchter 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  Merdinger,  Fruchter does not agree with any
statements made by the Company in this report.  Merdinger,  Fruchter 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

      Exhibit 16:

      Letter from the Company's former auditors confirming the information in
Item 4.



<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:  October 17, 2001
                                 Fortune Entertainment Corporation




                                 By:  /s Douglas Sanderson
                                     -----------------------------------
                                      Douglas Sanderson, 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): October 11, 2001

                        FORTUNE ENTERTAINMENT CORPORATION
             (Exact name of Registrant as specified in its charter)

       Delaware                      0-23859                     88-0405437
--------------------------        -------------------       ------------------
(State or other jurisdiction     (Commission File No.)        (IRS Employer
of incorporation)                                           Identification No.)

               2665 South Rainbow Blvd., Las Vegas, Nevada 89146
              ---------------------------------------------------
          (Address of principal executive offices, including Zip Code)

       Registrant's telephone number, including area code: (702) 257-7573
                                                           --------------

                  333 Orville Wright Court, Las Vegas, NV 89119
                ________________________________________________
          (Former name or former address if changed since last report)
Item 4.  Change in Registrant's Certifying Accountant

     On October 11, 2001 Gordon, Harrington & Osborn, P.C. ("Gordon/Harrington")
resigned   as  the   Company's   independent   certified   public   accountants.
Gordon/Harrington  audited the  Company's  financial  statements  for the fiscal
years ended  December  31, 1999 and 2000.  The report of  Gordon/Harrington  for
these fiscal years did not contain an adverse opinion,  or disclaimer of opinion
and was not  qualified or modified as to audit scope or  accounting  principles.
However,  the report of  Gordon/Harrington  for these fiscal years was qualified
with respect to uncertainty  as to the Company's  ability to continue as a going
concern.  During the  Company's  two most  recent  fiscal  years and  subsequent
interim  period  ending  October  1,  2001,  there  were no  disagreements  with
Gordon/Harrington 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  Gordon/Harrington  would have caused it to
make reference to such disagreements in its reports.

     Effective October 11, 2001 the Company retained Merdinger,  Fruchter, Rosen
&  Corso,  P.C.  ("Merdinger,  Fruchter")  to act as the  Company's  independent
certified public accountants.  The Company has authorized  Gordon/Harrington  to
discuss any matter  relating to the Company and its operations  with  Merdinger,
Fruchter.

     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  period
ending  October  11,  2001,  the Company  did not  consult  Merdinger,  Fruchter
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 as defined in the regulations of
the Securities and Exchange Commission.

     Merdinger,  Fruchter  has reviewed  the  disclosures  contained in this 8-K
report. The Company has advised Merdinger,  Fruchter 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  Merdinger,  Fruchter does not agree with any
statements made by the Company in this report.  Merdinger,  Fruchter 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

      Exhibit 16:

      Letter from the Company's former auditors confirming the information in
Item 4.
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:  October 17, 2001
                                 Fortune Entertainment Corporation

                                 By:  /s Douglas Sanderson
                                     -----------------------------------
                                      Douglas Sanderson, President