SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K
                                    --------

                                 CURRENT REPORT

                       Pursuant to Section 13 OR 15(d) of
                       The Securities Exchange Act of 1934

                        Date of Report December 23, 2003
                        ---------------------------------
                        (Date of earliest event reported)


                            NAPOLI ENTERPRISES, INC.
                            ------------------------
                            (A Colorado Corporation)
             (Exact name of registrant as specified in its chapter)

   Colorado                       000-27199                      91-2015608
   --------                       ---------                      ----------
(State or other               (SEC File Number)                (IRS Employer
jurisdiction of                                              Identification No.)
incorporation)


                            35, Vlaicu Pircalab str.
                                    Chisinau
                               Republic of Moldova
                            ------------------------
                    (Address of principal executive offices)

                                 (386) 409-0200
                                 --------------
                         (Registrant's telephone number,
                              including area code)


                          ----------------------------
             (Former name or address, if changed since last report)



<PAGE>





Item 4.  Change in Registrants Certifying Accountant.
-----------------------------------------------------

     On December 23, 2003 Napoli  Enterprises,  Inc. (the  Company)  engaged the
accounting firm of Sherb & Co. (Sherb) as its independent  public accountants to
audit the  Companys  financial  statements  beginning  with  fiscal  year ending
December 31, 2003. The  appointment of new  independent  public  accountants was
approved  by  the  Companys  Board  of  Directors.  We  amicably  concluded  our
relationship with our former  independent public account,  Miller McCollum,  CPA
(Miller) effective with the appointment of Sherb.

     Prior to the  appointment of Sherb,  the Company did not consult with Sherb
on any  matter  of  accounting  principles  or  practices,  financial  statement
disclosure or auditing scope or procedure.

     There  were no  disagreements  with  Miller  on any  matter  of  accounting
principles or practices,  financial  statement  disclosure or auditing  scope or
procedure that would have caused Miller to make references in his report to such
disagreements.

     Millers  reports on the Companys  financial  statements  have  contained no
adverse opinion or disclaimer of opinion and were not modified as to audit scope
or accounting principles.

     We have provided  Miller with a copy of this  disclosure and requested that
they furnish a letter  addressed to the Securities and Exchange  Commission (the
Commission) stating whether they agree with the above statements. (A copy of the
letter  addressed  to the  Commission  is filed as Exhibit 1.0 to this report on
Form 8K).


Item 7.  Financial Statements and Exhibits
------------------------------------------

Exhibit 1.0        Letter  from  Miller &  McCollum  CPA dated  March  16,  2004
                   regarding 8-K disclosure.




<PAGE>






                                   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.

                                               NAPOLI ENTERPRISES, INC.




Date: March 19, 2004                           By:  /s/ Greg Sonic
                                                  ------------------------------
                                                  Greg Sonic, President
[{"type": "8-K", "sequence": "1", "filename": "napoli8k122303.txt", "description": "NAPOLI ENTERPRISES 8K, 12.23.03", "secsgml_size_bytes": 4139}]
{"company-data": {"conformed-name": "NAPOLI ENTERPRISES INC", "cik": "0001093800", "assigned-sic": "7389", "irs-number": "912015608", "state-of-incorporation": "CO", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-27199", "film-number": "04685480"}, "business-address": {"street1": "35 VLAICU PIRCALAB STR.", "city": "CHISINAU", "state": "1S", "zip": "000000", "phone": "(386) 409-0200"}, "mail-address": {"street1": "35 VLAICU PIRCALAB STR.", "street2": "SUITE", "city": "CHISINAU", "state": "1S", "zip": "000000"}, "former-company": [{"former-conformed-name": "IMPULSE MEDIA TECHNOLOGIES INC", "date-changed": "20020110"}, {"former-conformed-name": "DENMANS COM INC", "date-changed": "19990824"}]}
SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K
                                    --------

                                 CURRENT REPORT

                       Pursuant to Section 13 OR 15(d) of
                       The Securities Exchange Act of 1934

                        Date of Report December 23, 2003
                        ---------------------------------
                        (Date of earliest event reported)

                            NAPOLI ENTERPRISES, INC.
                            ------------------------
                            (A Colorado Corporation)
             (Exact name of registrant as specified in its chapter)

   Colorado                       000-27199                      91-2015608
   --------                       ---------                      ----------
(State or other               (SEC File Number)                (IRS Employer
jurisdiction of                                              Identification No.)
incorporation)

                            35, Vlaicu Pircalab str.
                                    Chisinau
                               Republic of Moldova
                            ------------------------
                    (Address of principal executive offices)

                                 (386) 409-0200
                                 --------------
                         (Registrant's telephone number,
                              including area code)

                          ----------------------------
             (Former name or address, if changed since last report)
Item 4.  Change in Registrants Certifying Accountant.
-----------------------------------------------------

     On December 23, 2003 Napoli  Enterprises,  Inc. (the  Company)  engaged the
accounting firm of Sherb & Co. (Sherb) as its independent  public accountants to
audit the  Companys  financial  statements  beginning  with  fiscal  year ending
December 31, 2003. The  appointment of new  independent  public  accountants was
approved  by  the  Companys  Board  of  Directors.  We  amicably  concluded  our
relationship with our former  independent public account,  Miller McCollum,  CPA
(Miller) effective with the appointment of Sherb.

     Prior to the  appointment of Sherb,  the Company did not consult with Sherb
on any  matter  of  accounting  principles  or  practices,  financial  statement
disclosure or auditing scope or procedure.

     There  were no  disagreements  with  Miller  on any  matter  of  accounting
principles or practices,  financial  statement  disclosure or auditing  scope or
procedure that would have caused Miller to make references in his report to such
disagreements.

     Millers  reports on the Companys  financial  statements  have  contained no
adverse opinion or disclaimer of opinion and were not modified as to audit scope
or accounting principles.

     We have provided  Miller with a copy of this  disclosure and requested that
they furnish a letter  addressed to the Securities and Exchange  Commission (the
Commission) stating whether they agree with the above statements. (A copy of the
letter  addressed  to the  Commission  is filed as Exhibit 1.0 to this report on
Form 8K).

Item 7.  Financial Statements and Exhibits
------------------------------------------

Exhibit 1.0        Letter  from  Miller &  McCollum  CPA dated  March  16,  2004
                   regarding 8-K disclosure.
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.

                                               NAPOLI ENTERPRISES, INC.

Date: March 19, 2004                           By:  /s/ Greg Sonic
                                                  ------------------------------
                                                  Greg Sonic, President