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: - July 24, 2001

                               BRL HOLDINGS, INC.
               (Exact name of registrant as specified in charter)



                  Delaware                   0-15260              88-0218411
                Jurisdiction of           Commission File      I. R. S. Employer
                Incorporation                Number             Identification
                                                                     Number

         340 Granite Street, Suite 200, Manchester, NH  03102
         (Address of principal executive offices)
         -----------------------------------------------------


                  Registrant's telephone number:    (603) 641-8443

Item 4.           Changes in Registrant's Certifying Accountant.
                  ---------------------------------------------

(a)      On July 24, 2001, the Registrant terminated Ferrari & Associates, P. C.
         ("former  accountants") as its certifying  accountant and retained Good
         Swartz Brown & Berns, LLP (GSBB) as its certifying accountant. Prior to
         retaining  Good  Swartz  Brown  &  Berns,   LLP  as  its  independent
         accountant,  the  Registrant  did not  consult  with or obtain  oral or
         written advice from them.

(b)      In  connection  with the  audits  of the  financial  statements  of the
         Registrant  for the fiscal  years ended June 30,  1999 and 2000,  there
         were no  disagreements  with the  former  accountants  on any matter of
         accounting principles or practices,  financial statement disclosure, or
         auditing scope or procedure,  which  disagreements,  if not resolved to
         the satisfaction of the former  accountants,  would have caused them to
         make  reference  to the  subject  matter of the  disagreement  in their
         report.  No  disagreements  occurred  between the Registrant and former
         accountants  on any  accounting,  auditing  or  reporting  issue in any
         subsequent interim period through the date of their dismissal.


<PAGE>



(c)      Except for an explanatory paragraph concerning the Registrant's ability
         to continue as a going concern, none of the former accountants' reports
         on the  Registrant's  financial  statements  for the fiscal years ended
         June 30, 1999 through 2000  contained an adverse  opinion or disclaimer
         of opinion,  nor was it  qualified  as to  uncertainty,  audit scope or
         accounting principles.

(d)      A letter from the former  accountants  addressed to the  Securities and
         Exchange  Commission  stating  whether  or  not  they  agree  with  the
         Registrant's response to this Item is filed as an Exhibit hereto.

(e)      The  decision  to  change  accountants  was  approved  by the  Board of
         Directors of the Registrant.

Item 7.   Financial Statements, Pro Forma Financial Statements and Exhibits.
          -----------------------------------------------------------------

         Exhibits

         Letter from Ferrari & Associates, P. C. in accordance with Item 4(d).

                                   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.

                                                          BRL HOLDINGS, INC.


                                               /s/ R. Bruce Reeves, President

Dated:   July 24, 2001






<PAGE>


                  FERRARI  ASSOCIATES, P. C.
                  --------------------------
                  2045 Magpie Court, Newbury, CA 91320
                  PH 310-477-3722





July 24, 2001


Securities and Exchange Commission
Washington, D. C. 20549


Gentlemen:

We have read the  statement  made by BRL  HOLDINGS,  INC.  (Formerly  Biorelease
Corp), which we understand were filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated July 24, 2001. We agree
with the statement contained therein.


Very truly yours,


/s/ Ferrari & Associates, P. C.
    --------------------------
    Ferrari & Associates, P.C.
[{"type": "8-K", "sequence": "1", "filename": "main.txt", "description": "8K FOR BIORELEASE", "secsgml_size_bytes": 4568}]
{"company-data": {"conformed-name": "BIORELEASE CORP", "cik": "0000797662", "assigned-sic": "2836", "irs-number": "880218411", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-15260", "film-number": "1688973"}, "business-address": {"street1": "340 GRANITE STREET", "street2": "SUITE 200", "city": "MANCHESTER", "state": "NH", "zip": "03102-4004", "phone": "6036418443"}, "mail-address": {"street1": "340 GRANITE STREET", "street2": "SUITE 200", "city": "MANCHESTER", "state": "NH", "zip": "13102-4004"}, "former-company": {"former-conformed-name": "OIA INC", "date-changed": "19920703"}}
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: - July 24, 2001

                               BRL HOLDINGS, INC.
               (Exact name of registrant as specified in charter)

                  Delaware                   0-15260              88-0218411
                Jurisdiction of           Commission File      I. R. S. Employer
                Incorporation                Number             Identification
                                                                     Number

         340 Granite Street, Suite 200, Manchester, NH  03102
         (Address of principal executive offices)
         -----------------------------------------------------

                  Registrant's telephone number:    (603) 641-8443

Item 4.           Changes in Registrant's Certifying Accountant.
                  ---------------------------------------------

(a)      On July 24, 2001, the Registrant terminated Ferrari & Associates, P. C.
         ("former  accountants") as its certifying  accountant and retained Good
         Swartz Brown & Berns, LLP (GSBB) as its certifying accountant. Prior to
         retaining  Good  Swartz  Brown  &  Berns,   LLP  as  its  independent
         accountant,  the  Registrant  did not  consult  with or obtain  oral or
         written advice from them.

(b)      In  connection  with the  audits  of the  financial  statements  of the
         Registrant  for the fiscal  years ended June 30,  1999 and 2000,  there
         were no  disagreements  with the  former  accountants  on any matter of
         accounting principles or practices,  financial statement disclosure, or
         auditing scope or procedure,  which  disagreements,  if not resolved to
         the satisfaction of the former  accountants,  would have caused them to
         make  reference  to the  subject  matter of the  disagreement  in their
         report.  No  disagreements  occurred  between the Registrant and former
         accountants  on any  accounting,  auditing  or  reporting  issue in any
         subsequent interim period through the date of their dismissal.
(c)      Except for an explanatory paragraph concerning the Registrant's ability
         to continue as a going concern, none of the former accountants' reports
         on the  Registrant's  financial  statements  for the fiscal years ended
         June 30, 1999 through 2000  contained an adverse  opinion or disclaimer
         of opinion,  nor was it  qualified  as to  uncertainty,  audit scope or
         accounting principles.

(d)      A letter from the former  accountants  addressed to the  Securities and
         Exchange  Commission  stating  whether  or  not  they  agree  with  the
         Registrant's response to this Item is filed as an Exhibit hereto.

(e)      The  decision  to  change  accountants  was  approved  by the  Board of
         Directors of the Registrant.

Item 7.   Financial Statements, Pro Forma Financial Statements and Exhibits.
          -----------------------------------------------------------------

         Exhibits

         Letter from Ferrari & Associates, P. C. in accordance with Item 4(d).

                                   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.

                                                          BRL HOLDINGS, INC.

                                               /s/ R. Bruce Reeves, President

Dated:   July 24, 2001
FERRARI  ASSOCIATES, P. C.
                  --------------------------
                  2045 Magpie Court, Newbury, CA 91320
                  PH 310-477-3722

July 24, 2001

Securities and Exchange Commission
Washington, D. C. 20549

Gentlemen:

We have read the  statement  made by BRL  HOLDINGS,  INC.  (Formerly  Biorelease
Corp), which we understand were filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated July 24, 2001. We agree
with the statement contained therein.

Very truly yours,

/s/ Ferrari & Associates, P. C.
    --------------------------
    Ferrari & Associates, P.C.