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): March 30, 2005

                        Commission File Number: 000-50004


                           Filtering Associates, Inc.
                           --------------------------
             (Exact name of registrant as specified in its charter)



Nevada                                                                33-0976892
------                                                                ----------
(State of incorporation or organization)    (I.R.S. Employer Identification No.)


101 W. Avenida Gaviota, Suite A, San Clemente CA                           92672
---------------------------------------------------------- ---------------------
(Address of principal executive offices)                              (Zip Code)


                                949.949-244-4668
                                ----------------
              (Registrant's Telephone Number, Including Area Code)


        18 Technology Suite 208, Irvine CA 92614 Telephone: (949)510.9647
        -----------------------------------------------------------------
       (Former Address and Telephone Number, if changed since last report)




<PAGE>



ITEM 4.01. CHANGES IN THE REGISTRANT'S CERTIFYING PUBLIC ACCOUNTANT

Effective March 30, 2005, Filtering Associates, Inc. (the "Registrant")
dismissed Lesley, Thomas, Schwarz & Postma, Inc. ("Lesley Thomas"), which
audited the Registrant's financial statements for the fiscal years ended
December 31, 2003 and 2002, with Jonathon P. Reuben, CPA to act as the
Registrant's independent chartered accountants. The reports of Lesley Thomas for
these fiscal years did not contain an adverse opinion, or disclaimer of opinion
and were not qualified or modified as to audit scope or accounting principles
except as described herein. The report of Lesley Thomas for these fiscal years
was qualified with respect to uncertainty as to the Registrant's ability to
continue as a going concern. During the Registrant's two most recent fiscal
years and the period from the end of the most recently completed fiscal year
through March 30, 2005, the date of dismissal, there were no disagreements with
Lesley Thomas on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of Lesley Thomas would have caused it to make
reference to such disagreements in its reports.

The Registrant's financial statements for the year ended December 31, 2004, will
be audited by Jonathon P. Reuben, CPA. Lesley Thomas was not involved in any way
with the audit of the financial statements for the year ended December 31, 2004.
The Registrant has authorized Lesley Thomas to discuss any matter relating to
the Registrant and its operations with Jonathon P. Reuben, CPA.

The change in the Registrant's auditors was recommended and approved by the
board of directors of the Registrant since the Registrant does not have an audit
committee.

During the two most recent fiscal years and subsequent interim period, the
Registrant did not consult with Jonathon P. Reuben, CPA, regarding the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Registrant's financial statements, or any matter that was the subject of a
disagreement or a reportable event as defined in the regulations of the
Securities and Exchange Commission.

Lesley Thomas has reviewed the disclosures contained in this 8-K report. The
Registrant has advised Lesley Thomas that it has the opportunity to furnish the
Registrant with a letter addressed to the Securities and Exchange Commission
concerning any new information, clarifying the Registrant's disclosures herein,
or stating any reason why Lesley Thomas does not agree with any statements made
by the Registrant in this report. Lesley Thomas has advised the Registrant that
nothing has come to its attention which would cause it to believe that any such
letter was necessary.


ITEM 8.01 OTHER EVENTS

Change of Address. In addition, the Registrant announces its new corporate
address is located 101 W. Avenida Gaviota, Suite A, San Clemente CA 92672. Its
new telephone number is 949-244-4608.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

Exhibit 16.1 Letter from the Registrant's former auditors confirming the
information in Item 4.01 is attached hereto.








<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, thereunto duly authorized.



                                        Filtering Associates, Inc.


March 30, 2005                  By:     /s/ Kevin Frost
                                        -----------------------------------
                                        Kevin Frost, 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 (Date of earliest event reported): March 30, 2005

                        Commission File Number: 000-50004

                           Filtering Associates, Inc.
                           --------------------------
             (Exact name of registrant as specified in its charter)

Nevada                                                                33-0976892
------                                                                ----------
(State of incorporation or organization)    (I.R.S. Employer Identification No.)

101 W. Avenida Gaviota, Suite A, San Clemente CA                           92672
---------------------------------------------------------- ---------------------
(Address of principal executive offices)                              (Zip Code)

                                949.949-244-4668
                                ----------------
              (Registrant's Telephone Number, Including Area Code)

        18 Technology Suite 208, Irvine CA 92614 Telephone: (949)510.9647
        -----------------------------------------------------------------
       (Former Address and Telephone Number, if changed since last report)
ITEM 4.01. CHANGES IN THE REGISTRANT'S CERTIFYING PUBLIC ACCOUNTANT

Effective March 30, 2005, Filtering Associates, Inc. (the "Registrant")
dismissed Lesley, Thomas, Schwarz & Postma, Inc. ("Lesley Thomas"), which
audited the Registrant's financial statements for the fiscal years ended
December 31, 2003 and 2002, with Jonathon P. Reuben, CPA to act as the
Registrant's independent chartered accountants. The reports of Lesley Thomas for
these fiscal years did not contain an adverse opinion, or disclaimer of opinion
and were not qualified or modified as to audit scope or accounting principles
except as described herein. The report of Lesley Thomas for these fiscal years
was qualified with respect to uncertainty as to the Registrant's ability to
continue as a going concern. During the Registrant's two most recent fiscal
years and the period from the end of the most recently completed fiscal year
through March 30, 2005, the date of dismissal, there were no disagreements with
Lesley Thomas on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of Lesley Thomas would have caused it to make
reference to such disagreements in its reports.

The Registrant's financial statements for the year ended December 31, 2004, will
be audited by Jonathon P. Reuben, CPA. Lesley Thomas was not involved in any way
with the audit of the financial statements for the year ended December 31, 2004.
The Registrant has authorized Lesley Thomas to discuss any matter relating to
the Registrant and its operations with Jonathon P. Reuben, CPA.

The change in the Registrant's auditors was recommended and approved by the
board of directors of the Registrant since the Registrant does not have an audit
committee.

During the two most recent fiscal years and subsequent interim period, the
Registrant did not consult with Jonathon P. Reuben, CPA, regarding the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Registrant's financial statements, or any matter that was the subject of a
disagreement or a reportable event as defined in the regulations of the
Securities and Exchange Commission.

Lesley Thomas has reviewed the disclosures contained in this 8-K report. The
Registrant has advised Lesley Thomas that it has the opportunity to furnish the
Registrant with a letter addressed to the Securities and Exchange Commission
concerning any new information, clarifying the Registrant's disclosures herein,
or stating any reason why Lesley Thomas does not agree with any statements made
by the Registrant in this report. Lesley Thomas has advised the Registrant that
nothing has come to its attention which would cause it to believe that any such
letter was necessary.

ITEM 8.01 OTHER EVENTS

Change of Address. In addition, the Registrant announces its new corporate
address is located 101 W. Avenida Gaviota, Suite A, San Clemente CA 92672. Its
new telephone number is 949-244-4608.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

Exhibit 16.1 Letter from the Registrant's former auditors confirming the
information in Item 4.01 is attached hereto.
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.

                                        Filtering Associates, Inc.

March 30, 2005                  By:     /s/ Kevin Frost
                                        -----------------------------------
                                        Kevin Frost, President and
                                        Chief Executive Officer