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: December 20, 2001


                          MENTOR CAPITAL CONSULTANTS, INC.
                                    Delaware




                                                              84-156-99065
    Commission File No. 0-32931             IRS Employer Identification No.



                         4940 Pearl East Circle, Suite 104
                               Boulder, CO  80301
                                 (303) 444-7755

Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

    On December 20, 2001, the Registrant engaged Gordon, Hughes & Banks, LLP as
  its principal independent public accountants and auditors upon the resignation
  of Van Dorn & Bossi.  No report issued at any time by Van Dorn & Bossi on the
  financial statements of the Registrant or its subsidiaries has contained an
  adverse opinion or disclaimer of opinion, or was modified as to uncertainty,
  audit scope or accounting principals.   Further, there were no disagreements
  with Van Dorn & Bossi, whether or not resolved, on any matter of accounting
  principles or practices, financial statement disclosure, or auditing scope or
  procedure, which, if not resolved to the satisfaction of Van Dorn & Bossi,
  would have caused them to make reference to the subject matter of
  disagreement(s) in connection with their report.

    The change in accountants described above was approved by Registrant's board
  of directors.

Item 7. EXHIBITS

  Letter of Van Dorn & Bossi dated February 4, 2002.



                                   SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


Dated: ________________                  Mentor Capital Consultants, Inc.



                                         _____________________________________
                                         W. Michael Bissonnette,
                                         President and Chief Executive Officer
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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: December 20, 2001

                          MENTOR CAPITAL CONSULTANTS, INC.
                                    Delaware

                                                              84-156-99065
    Commission File No. 0-32931             IRS Employer Identification No.

                         4940 Pearl East Circle, Suite 104
                               Boulder, CO  80301
                                 (303) 444-7755

Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

    On December 20, 2001, the Registrant engaged Gordon, Hughes & Banks, LLP as
  its principal independent public accountants and auditors upon the resignation
  of Van Dorn & Bossi.  No report issued at any time by Van Dorn & Bossi on the
  financial statements of the Registrant or its subsidiaries has contained an
  adverse opinion or disclaimer of opinion, or was modified as to uncertainty,
  audit scope or accounting principals.   Further, there were no disagreements
  with Van Dorn & Bossi, whether or not resolved, on any matter of accounting
  principles or practices, financial statement disclosure, or auditing scope or
  procedure, which, if not resolved to the satisfaction of Van Dorn & Bossi,
  would have caused them to make reference to the subject matter of
  disagreement(s) in connection with their report.

    The change in accountants described above was approved by Registrant's board
  of directors.

Item 7. EXHIBITS

  Letter of Van Dorn & Bossi dated February 4, 2002.

                                   SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

Dated: ________________                  Mentor Capital Consultants, Inc.

                                         _____________________________________
                                         W. Michael Bissonnette,
                                         President and Chief Executive Officer