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 1, 2004


                           SUNRISE U.S.A. INCORPORATED
               --------------------------------------------------
               (Exact Name of Registrant as Specified in Charter)


State of Nevada                                          33-1041835
----------------------------------------------------------------------
(State or other jurisdiction of                      (I.R.S. Employer
Incorporation or organization)                     Identification No.)


3928 Bowdoin Street Des Moines, IA                          50313
----------------------------------------------------------------------
(Address of Principal Executive Offices)                 (Zip Code)


Issuer's telephone number (515) 288-1042



-----------------------------------------------------------------------
(Former Name or Former Address, If Changed Since Last Report)



<PAGE>






Item 4.01.  Changes in Registrant's Certifying Accountant.
----------------------------------------------------------

Comiskey & Company  ("Comiskey") has informed Sunrise U.S.A.  Incorporated  (the
"Company")  that it resigned as the Company's  principal  accountants  effective
October 1, 2004.

Comiskey's audit reports on the Company's financial statements as of and for the
years ended  December 31, 2003 and 2002 did not contain an adverse  opinion or a
disclaimer of opinion and were not qualified or modified as to audit scope.  The
audit reports were qualified as to uncertainty as to the Company continuing as a
going concern.

During the Company's  two most recent  fiscal years ended  December 31, 2003 and
the subsequent  interim period through the date of Comiskey's  resignation,  (i)
there were no disagreements with Comiskey on any matter of accounting principles
or practices,  financial  statement  disclosure or auditing scope or procedures,
which  disagreements,  if not resolved to  Comiskey's  satisfaction,  would have
caused  Comiskey to make reference to the subject matter of the  disagreement(s)
in connection  with its report,  and (ii) there were no  "reportable  events" as
such term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company  provided  Comiskey with a copy of this Form 8-K prior to its filing
with the Securities and Exchange Commission and requested the Company to furnish
it with a letter  addressed to the  Securities and Exchange  Commission  stating
whether it agrees with the  statements  made above.  Attached as Exhibit 16 is a
copy of Comiskey's letter to the Securities and Exchange Commission.


Item 9.01.  Financial Statements, Pro Forma Financial Information and Exhibits
------------------------------------------------------------------------------

(c)    Exhibits

       16.1   Letter  from  Comiskey & Company to the  Securities  and  Exchange
              Commission dated October 7, 2004.




                                   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.

Sunrise U.S.A. Incorporated


By:  /s/ OMAR BARRIENTOS
   ---------------------
Omar Barrientos
Chairman, President and
Chief Executive Officer

Dated:   October 7, 2004
[{"type": "8-K", "sequence": "1", "filename": "sunrise8k100104.txt", "description": "SUNRISE USA 8K, 10.01.04", "secsgml_size_bytes": 3793}]
{"company-data": {"conformed-name": "SUNRISE USA INC", "cik": "0001253557", "assigned-sic": "2086", "irs-number": "331041835", "state-of-incorporation": "NV"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-50370", "film-number": "041072908"}, "business-address": {"street1": "3928 BOWDOIN STREET", "city": "DES MOINES", "state": "IA", "zip": "50313", "phone": "(515) 288-1042"}, "mail-address": {"street1": "3928 BOWDOIN STREET", "city": "DES MOINES", "state": "IA", "zip": "50313"}}
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 1, 2004

                           SUNRISE U.S.A. INCORPORATED
               --------------------------------------------------
               (Exact Name of Registrant as Specified in Charter)

State of Nevada                                          33-1041835
----------------------------------------------------------------------
(State or other jurisdiction of                      (I.R.S. Employer
Incorporation or organization)                     Identification No.)

3928 Bowdoin Street Des Moines, IA                          50313
----------------------------------------------------------------------
(Address of Principal Executive Offices)                 (Zip Code)

Issuer's telephone number (515) 288-1042

-----------------------------------------------------------------------
(Former Name or Former Address, If Changed Since Last Report)
Item 4.01.  Changes in Registrant's Certifying Accountant.
----------------------------------------------------------

Comiskey & Company  ("Comiskey") has informed Sunrise U.S.A.  Incorporated  (the
"Company")  that it resigned as the Company's  principal  accountants  effective
October 1, 2004.

Comiskey's audit reports on the Company's financial statements as of and for the
years ended  December 31, 2003 and 2002 did not contain an adverse  opinion or a
disclaimer of opinion and were not qualified or modified as to audit scope.  The
audit reports were qualified as to uncertainty as to the Company continuing as a
going concern.

During the Company's  two most recent  fiscal years ended  December 31, 2003 and
the subsequent  interim period through the date of Comiskey's  resignation,  (i)
there were no disagreements with Comiskey on any matter of accounting principles
or practices,  financial  statement  disclosure or auditing scope or procedures,
which  disagreements,  if not resolved to  Comiskey's  satisfaction,  would have
caused  Comiskey to make reference to the subject matter of the  disagreement(s)
in connection  with its report,  and (ii) there were no  "reportable  events" as
such term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company  provided  Comiskey with a copy of this Form 8-K prior to its filing
with the Securities and Exchange Commission and requested the Company to furnish
it with a letter  addressed to the  Securities and Exchange  Commission  stating
whether it agrees with the  statements  made above.  Attached as Exhibit 16 is a
copy of Comiskey's letter to the Securities and Exchange Commission.

Item 9.01.  Financial Statements, Pro Forma Financial Information and Exhibits
------------------------------------------------------------------------------

(c)    Exhibits

       16.1   Letter  from  Comiskey & Company to the  Securities  and  Exchange
              Commission dated October 7, 2004.

                                   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.

Sunrise U.S.A. Incorporated

By:  /s/ OMAR BARRIENTOS
   ---------------------
Omar Barrientos
Chairman, President and
Chief Executive Officer

Dated:   October 7, 2004