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<font size="3"><B><p align="center">UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</P></font></B>


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<font size="5"><B><p align="center">FORM 8-K</P></font></B>
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                                       CURRENT REPORT<br>
<br></br>
          PURSUANT TO SECTION 13 or 15(D) OF THE<BR>SECURITIES EXCHANGE ACT OF 1934
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October 13, 2003<BR></B>
    Date of Report (Date of earliest event reported)

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                               COMMERCE ONE, INC.
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            <i>(Exact name of registrant as specified in its charter)</i>
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<P>&nbsp;
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<CENTER><u>Delaware</u></CENTER>
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<CENTER><u>000-32979</u></CENTER>
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<CENTER><u>94-3392885</u></CENTER>
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<CENTER>&nbsp;<i>(State of other jurisdiction of incorporation)</i></CENTER>
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<CENTER>&nbsp;<i>(Commission File Number)</i></CENTER>
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<CENTER><i>(I.R.S. Employer Identification Number)</i></CENTER>
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                               4440 Rosewood Drive
<BR>  <U>
                              Pleasanton, CA &nbsp; 94588
</U></B></font><BR>

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       <i> (Address of principal executive offices including zip code)</i>
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                                 (925) 520-6000
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               <i>  (Registrant's telephone number, including area code)</i>
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                                 Not Applicable
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          <i>(Former Name or Former Address, if Changed Since Last Report)</i>
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<B><P>Item 4.&nbsp;&nbsp;Changes in Registrant's Certifying Accountant</P>
</B><DIR><P>(a)&nbsp;&nbsp;On October 13, 2003, Ernst &amp; Young LLP informed Commerce One
that it intends to resign as Commerce One's independent accountant following the
completion of its review of the Registrant's Form 10-Q for the Quarter ended
September 30, 2003.  Commerce One anticipates that Ernst &amp; Young's review of
the 10-Q will be completed on or about November 14, 2003.  Ernst &amp; Young has
also indicated that it intends to continue to assist Commerce One as appropriate
with its pending filing with the Securities and Exchange Commission of its
Registration Statement on Form S-3.  </P>
<P>Ernst &amp; Young's reports on the financial statements for Commerce One for
fiscal years 2002 and 2001 do not contain an adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles.</P>
<P>For Commerce One's fiscal years 2002 and 2001, and through October 13, 2003,
there were no disagreements with Ernst &amp; Young 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 Ernst
&amp; Young would have caused Ernst &amp; Young to make reference thereto in its
report on the financial statements for such years. </P>
<P>Commerce One has requested that Ernst &amp; Young furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not Ernst
&amp; Young agrees with the above statements. A copy of such letter is filed as
Exhibit 16.1 to this Form 8-K.</P>
<P>(b)&nbsp;&nbsp;Commerce One has commenced a search for a new independent accountant
to audit its financial statements, but has not yet engaged such a firm.</P>
<B></DIR>
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<P>Item 7.&nbsp;&nbsp;Financial Statements and Exhibits.</P>
</B><P><DIR>(a)&nbsp;&nbsp;Financial Statements. </P><DIR>

<P>Not applicable. </P></DIR>
</DIR><DIR>
<P>(b)&nbsp;&nbsp;Pro Forma Financial Information. </P>
<DIR>

<P>Not applicable. </P></DIR>
<P>(c)&nbsp;&nbsp;Exhibits.</P><DIR>
<P>16.1&nbsp;&nbsp;&nbsp;&nbsp;Letter from Ernst &amp; Young LLP regarding change in certifying
accountant.</P>
</DIR>
</DIR>
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<P>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. </P><DIR>
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<P>COMMERCE ONE, INC.
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Dated: October 20, 2003<BR></P><DIR>
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<DIR>
<U>/s/ Charles D. Boynton<BR>
</U>Charles D. Boynton<BR>
Chief Financial Officer

<P>&#9;&#9;&#9; </P></DIR>
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<B><P ALIGN="CENTER">Exhibit Index</P></B>
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<TR><TD WIDTH="23%" VALIGN="TOP">
<U><FONT SIZE="2"><P>Exhibit Number</U></TD>
<TD WIDTH="77%" VALIGN="TOP">
<U><FONT SIZE="2"><P>Exhibit Title</U></TD>
</TR>
<TR><TD WIDTH="23%" VALIGN="TOP">
<P><FONT SIZE="2">16.1</TD>
<TD WIDTH="77%" VALIGN="TOP">
<P><FONT SIZE="2">Letter from Ernst &amp; Young LLP regarding change in certifying
accountant.</TD>
</TR>
</TABLE>
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{"company-data": {"conformed-name": "COMMERCE ONE INC / DE/", "cik": "0001131806", "assigned-sic": "7373", "irs-number": "943392885", "state-of-incorporation": "DE"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-32979", "film-number": "03947970"}, "business-address": {"street1": "4440 ROSEWOOD DRIVE", "city": "PLEASANTON", "state": "CA", "zip": "94588", "phone": "925-520-6000"}, "former-company": {"former-conformed-name": "NEW COMMERCE ONE HOLDING INC", "date-changed": "20010108"}}
10202003 8K DOC
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
October 13, 2003
Date of Report (Date of earliest event reported)
COMMERCE ONE, INC.
(Exact name of registrant as specified in its charter)
Delaware
000-32979
94-3392885
(State of other jurisdiction of incorporation)
(Commission File Number)
(I.R.S. Employer Identification Number)
4440 Rosewood Drive
Pleasanton, CA   94588
(Address of principal executive offices including zip code)
(925) 520-6000
(Registrant's telephone number, including area code)
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
Item 4.  Changes in Registrant's Certifying Accountant
(a)  On October 13, 2003, Ernst & Young LLP informed Commerce One
that it intends to resign as Commerce One's independent accountant following the
completion of its review of the Registrant's Form 10-Q for the Quarter ended
September 30, 2003.  Commerce One anticipates that Ernst & Young's review of
the 10-Q will be completed on or about November 14, 2003.  Ernst & Young has
also indicated that it intends to continue to assist Commerce One as appropriate
with its pending filing with the Securities and Exchange Commission of its
Registration Statement on Form S-3.
Ernst & Young's reports on the financial statements for Commerce One for
fiscal years 2002 and 2001 do not contain an adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles.
For Commerce One's fiscal years 2002 and 2001, and through October 13, 2003,
there were no disagreements with Ernst & Young 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 Ernst
& Young would have caused Ernst & Young to make reference thereto in its
report on the financial statements for such years.
Commerce One has requested that Ernst & Young furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not Ernst
& Young agrees with the above statements. A copy of such letter is filed as
Exhibit 16.1 to this Form 8-K.
(b)  Commerce One has commenced a search for a new independent accountant
to audit its financial statements, but has not yet engaged such a firm.
Item 7.  Financial Statements and Exhibits.
(a)  Financial Statements.
Not applicable.
(b)  Pro Forma Financial Information.
Not applicable.
(c)  Exhibits.
16.1    Letter from Ernst & Young LLP regarding change in certifying
accountant.
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.
COMMERCE ONE, INC.
Dated: October 20, 2003
/s/ Charles D. Boynton
Charles D. Boynton
Chief Financial Officer
Exhibit Index
Exhibit Number
Exhibit Title
16.1
Letter from Ernst & Young LLP regarding change in certifying
accountant.