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<title>8-K dated May 08, 2002</title>
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<p ALIGN="CENTER"><font size="2">&nbsp;</font></p>

<p ALIGN="CENTER"><font size="2">UNITED STATES</font></p>

<p ALIGN="CENTER"><font size="2">SECURITIES AND EXCHANGE COMMISSION</font></p>

<p align="center"><font size="2">Washington D.C. 20549</font></p>

<p align="center"><b><font size="2">FORM 8-K</font></p>
</b>

<p align="center"><font size="2">CURRENT REPORT</font></p>

<p align="center"><font size="2">Pursuant to Section 13 or 15(d) of the <br>
Securities Exchange Act of 1934</font></p>

<p ALIGN="CENTER"><font size="2">May 10, 2002<br>
Date of Report (Date of earliest event reported)</font></p>

<p ALIGN="CENTER"><font size="2"><u><b>POINT WEST CAPITAL CORPORATION</b></u> <br>
( Exact name of registrant as specified in its charter)</font></p>
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<table border="0" cellpadding="0" cellspacing="0" width="100%">
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    <td width="33%"><p align="center"><font size="2"><u>Delaware </u></font></td>
    <td width="33%"><p align="center"><font size="2"><u>0-27736</u></font></td>
    <td width="34%"><p align="center"><font size="2"><u>94-3165263</u></font></td>
  </tr>
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    <td width="33%"><p align="center"><font size="2">(State or other&nbsp; jurisdiction of
    incorporation)</font></td>
    <td width="33%"><p align="center"><font size="2">(Commission File Number)</font></td>
    <td width="34%"><p align="center"><font size="2">(IRS Employer Identification No.)</font></td>
  </tr>
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<p align="center"><font size="2"><u>1700 Montgomery Street, Suite 250, San Francisco, CA
94111</u><br>
(Address of principal executive offices) (Zip Code)</font></p>

<p ALIGN="CENTER"><font size="2">Registrant's telephone number, including area code:
(415)394-9467</font></p>

<p ALIGN="CENTER">&nbsp;</p>

<p><u><b><font size="2">Item 4. Changes in Registrant's Certifying Accountant</font></b></u></p>

<p style="line-height: 30px"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a)&nbsp; On May 10, 2002, Point West Capital Corporation (the &quot;Registrant&quot;)
engaged the accounting firm of Samuel H. Wong &amp; Co., LLP as the Registrant's
independent public accountants.&nbsp; During the Registrant&#146;s two most recent fiscal
years and any subsequent interim period, the Registrant did not consult Samuel H. Wong
&amp; Co., LLP regarding either (1) the application of accounting principles to a
specified transaction, either completed or proposed, (2) the type of audit opinion that
might be rendered on the Registrant's financial statements, and neither a written report
was provided to the Registrant nor oral advice was provided that Samuel H. Wong &amp; Co.,
LLP concluded was an important factor considered by the Registrant in reaching a decision
as to the accounting, auditing or financial reporting issue or (3) any matter that was
either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of
Regulation S-K and the related instructions to that Item) or a reportable event (as
described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).</font></p>

<p>&nbsp;</p>

<p><font size="2"><b><u>Item 7. Financial Statements, Pro Forma Financial Information and
Exhibits.</u></b></font></p>

<p style="line-height: 30px"><font size="2">(b)&nbsp;&nbsp;&nbsp; Exhibits</font></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; None</font></p>

<p>&nbsp;</p>
<u><b>

<p ALIGN="CENTER"><font size="2">SIGNATURES</font></p>
</b></u>

<p style="line-height: 30px"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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.</font></p>
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<table border="0" cellpadding="0" cellspacing="0" width="50%">
  <tr>
    <td width="100%"><font size="2"><b>POINT WEST CAPITAL CORPORATION </b></font></td>
  </tr>
  <tr>
    <td width="100%"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></td>
  </tr>
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    <td width="100%"><font size="2">By:&nbsp; /s/ John Ward Rotter</font></td>
  </tr>
  <tr>
    <td width="100%"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; John Ward Rotter</font></td>
  </tr>
  <tr>
    <td width="100%"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer and
    Corporate Secretary</font></td>
  </tr>
</table>
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<p align="left"><font size="2">Date: May 15, 2002</font></p>
<u><b>

<p ALIGN="CENTER">&nbsp;</p>
</b></u></font>
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8-K dated May 08, 2002
UNITED STATES
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
May 10, 2002
Date of Report (Date of earliest event reported)
POINT WEST CAPITAL CORPORATION
( Exact name of registrant as specified in its charter)
Delaware
0-27736
94-3165263
(State or other  jurisdiction of
    incorporation)
(Commission File Number)
(IRS Employer Identification No.)
1700 Montgomery Street, Suite 250, San Francisco, CA
94111
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:
(415)394-9467
Item 4. Changes in Registrant's Certifying Accountant
(a)  On May 10, 2002, Point West Capital Corporation (the "Registrant")
engaged the accounting firm of Samuel H. Wong & Co., LLP as the Registrant's
independent public accountants.  During the Registrant's two most recent fiscal
years and any subsequent interim period, the Registrant did not consult Samuel H. Wong
& Co., LLP regarding either (1) the application of accounting principles to a
specified transaction, either completed or proposed, (2) the type of audit opinion that
might be rendered on the Registrant's financial statements, and neither a written report
was provided to the Registrant nor oral advice was provided that Samuel H. Wong & Co.,
LLP concluded was an important factor considered by the Registrant in reaching a decision
as to the accounting, auditing or financial reporting issue or (3) any matter that was
either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of
Regulation S-K and the related instructions to that Item) or a reportable event (as
described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).
Item 7. Financial Statements, Pro Forma Financial Information and
Exhibits.
(b)    Exhibits
None
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.
POINT WEST CAPITAL CORPORATION
By:  /s/ John Ward Rotter
John Ward Rotter
Chief Executive Officer and
    Corporate Secretary
Date: May 15, 2002