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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><br>&#160;</div>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">UNITED
                  STATES</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SECURITIES
                  AND EXCHANGE COMMISSION</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
                  D.C. 20549</font></div>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>FORM
                  8-K </strong></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CURRENT
                  REPORT</font></div>
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              <td colspan="8" valign="top" width="78%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
                  to Section 13 or 15(d) of the</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
                  Exchange Act of 1934 </font></div>
              </td>
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            <tr>
              <td colspan="8" valign="top" width="78%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
                  of Report (Date of earliest event reported): October 18, 2005
                  </font></div>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><strong>Knight
                  Fuller, Inc.</strong></font></div>
              </td>
            </tr>
            <tr>
              <td colspan="8" valign="top" width="78%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
                  name of Registrant as specified in its
                  Charter)</font></div>
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        <div>&#160;</div>
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                <td colspan="3" valign="top" width="29%">&#160;</td>
                <td colspan="3" valign="top" width="19%" style="BORDER-BOTTOM: black thin solid">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Delaware</font></div>
                </td>
                <td colspan="2" valign="top" width="30%">&#160;</td>
              </tr>
              <tr>
                <td colspan="8" valign="top" width="78%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
                    or other Jurisdiction of
                    Incorporation)</font></div>
                </td>
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          </table>
        </div>
        <div>&#160;</div>
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              <tr>
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                </td>
                <td valign="top" width="14%">&#160;</td>
                <td colspan="3" valign="top" width="32%" style="BORDER-BOTTOM: black thin solid">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">45-0476087</font></div>
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                    File Number)</font></div>
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                <td colspan="3" valign="top" width="32%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(I.R.S.
                    Employer Identification Number) </font></div>
                </td>
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              <tr>
                <td colspan="4" valign="top" width="32%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3407
                    Winona Avenue</font></div>
                </td>
                <td valign="top" width="14%">&#160;</td>
                <td colspan="3" valign="top" width="32%">&#160;</td>
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              <tr>
                <td colspan="4" valign="top" width="32%" style="BORDER-BOTTOM: black thin solid">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Burbank,
                    California</font></div>
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                <td colspan="3" valign="top" width="32%" style="BORDER-BOTTOM: black thin solid">
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                </td>
              </tr>
              <tr>
                <td colspan="4" valign="top" width="32%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
                    of Principal Executive Offices)</font></div>
                </td>
                <td align="left" valign="top" width="14%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                </td>
                <td colspan="3" valign="top" width="32%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Zip
                    Code)</font></div>
                </td>
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                  <td colspan="2" valign="top" width="18%">&#160;</td>
                  <td colspan="5" valign="top" width="42%" style="BORDER-BOTTOM: black thin solid">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">818-559-4333</font></div>
                  </td>
                  <td valign="top" width="18%">&#160;</td>
                </tr>
                <tr>
                  <td colspan="2" valign="top" width="18%">&#160;</td>
                  <td colspan="5" valign="top" width="42%">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Registrant&#8217;s
                      telephone number, including area code)</font></div>
                  </td>
                  <td valign="top" width="18%">&#160;</td>
                </tr>
                <tr>
                  <td colspan="2" valign="top" width="18%">&#160;</td>
                  <td colspan="5" valign="top" width="42%" style="BORDER-BOTTOM: black thin solid">&#160;</td>
                  <td valign="top" width="18%">&#160;</td>
                </tr>
                <tr>
                  <td colspan="8" valign="top" width="78%">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Former
                      name or former address, if changed since last report.)</font></div>
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                  </td>
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            </table>
            <div>&#160;</div>
            <div>
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                  <tr>
                    <td align="left" colspan="8" valign="top" width="78%">
                      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check
                        the appropriate box below if the Form 8-K filing is intended
                        to
                        simultaneously satisfy the filing obligation of the registrant
                        under any
                        of the following provisions: (See General Instruction 1.2
                        below.)</font></div>
                    </td>
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                        communications pursuant to Rule 425 under the Securities
                        Act (17 CFR
                        230.425) </font></div>
                    </td>
                  </tr>
                  <tr>
                    <td align="left" valign="top" width="2%">
                      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168;</font></div>
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                        material pursuant to Rule 14a-12 under the Exchange Act (17
                        CFR
                        240.14a-12) </font></div>
                    </td>
                  </tr>
                  <tr>
                    <td align="left" valign="top" width="2%">
                      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168;</font></div>
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                        communications pursuant to Rule 14d-2(b) under the Exchange
                        Act (17 CFR
                        240.14d-2(b)) </font></div>
                    </td>
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                  <tr>
                    <td align="left" valign="top" width="2%">
                      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168;</font></div>
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                        communications pursuant to Rule 13e-4(c) under the Exchange
                        Act (17 CFR
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              </table>
            </div>
          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
        </div>
      </div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
        4.01</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Changes
        in Registrant&#8217;s Certifying Accountant</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Effective
        October 18, 2005, Knight Fuller, Inc. (the &#8220;Company&#8221;) terminated Cordovano and
        Honeck LLP (&#8220;CH&#8221;) as the Company&#8217;s independent auditors. The Board of Directors
        of the Company approved the termination of CH. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CH&#8217;s
        report on the Company&#8217;s financial statements for the fiscal year ended December
        31, 2004 contained an explanatory paragraph indicating that there was
        substantial doubt as to the Company&#8217;s ability to continue as a going concern.
        Other than such statement, no report of CH on the financial statements of
        the
        Company for either of the past two years contained an adverse opinion or
        a
        disclaimer of opinion, or was qualified or modified as to uncertainty, audit
        scope, or accounting principles. </font></div>
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        the Company&#8217;s two most recent fiscal years and through October 18, 2005: (i) the
        Company had no disagreements with CH on any matter of accounting principles
        or
        practices, financial statement disclosure, or auditing scope or procedure,
        which, if not resolved to the satisfaction of CH, would have caused it to
        make
        reference to the subject matter of the disagreement in connection with its
        report; and (ii) CH did not advise the Company of any of the events requiring
        reporting in this Current Report on Form 8-K under Item 304(a)(1)(v) of
        Regulation S-B.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        Company provided CH with a copy of the foregoing disclosures. Attached as
        Exhibit 16 is a copy of CH&#8217;s letter, dated October 18, 2005, stating its
        agreement with such statements.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
        9.01</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Financial
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c).
        Exhibit 16. Letter of Cordovano and Honeck LLP.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="left" valign="top" width="37%" style="BORDER-BOTTOM: medium none">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">October
                  24, 2005</font></div>
              </td>
              <td align="left" valign="top" width="43%" style="BORDER-BOTTOM: medium none">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">KNIGHT
                  FULLER, INC.</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:
                  </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                  Howard
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{"company-data": {"conformed-name": "KNIGHT FULLER INC", "cik": "0001172939", "assigned-sic": "7389", "irs-number": "450476087", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-50955", "film-number": "051152406"}, "business-address": {"street1": "190 NORTH CANON DRIVE, SUITE 420", "city": "BEVERLY HILLS", "state": "CA", "zip": "90210", "phone": "310-275-4290"}, "mail-address": {"street1": "190 NORTH CANON DRIVE, SUITE 420", "city": "BEVERLY HILLS", "state": "CA", "zip": "90210"}}
Unassociated Document
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
Date
                  of Report (Date of earliest event reported): October 18, 2005
Knight
                  Fuller, Inc.
(Exact
                  name of Registrant as specified in its
                  Charter)
Delaware
(State
                    or other Jurisdiction of
                    Incorporation)
333-87968
45-0476087
(Commission
                    File Number)
(I.R.S.
                    Employer Identification Number)
3407
                    Winona Avenue
Burbank,
                    California
91504
(Address
                    of Principal Executive Offices)
(Zip
                    Code)
818-559-4333
(Registrant's
                      telephone number, including area code)
(Former
                      name or former address, if changed since last report.)
Check
                        the appropriate box below if the Form 8-K filing is intended
                        to
                        simultaneously satisfy the filing obligation of the registrant
                        under any
                        of the following provisions: (See General Instruction 1.2
                        below.)
¨
Written
                        communications pursuant to Rule 425 under the Securities
                        Act (17 CFR
                        230.425)
¨
Soliciting
                        material pursuant to Rule 14a-12 under the Exchange Act (17
                        CFR
                        240.14a-12)
¨
Pre-commencement
                        communications pursuant to Rule 14d-2(b) under the Exchange
                        Act (17 CFR
                        240.14d-2(b))
¨
Pre-commencement
                        communications pursuant to Rule 13e-4(c) under the Exchange
                        Act (17 CFR
                        240.13e-4(c))
Item
        4.01
Changes
        in Registrant's Certifying Accountant
Effective
        October 18, 2005, Knight Fuller, Inc. (the "Company") terminated Cordovano and
        Honeck LLP ("CH") as the Company's independent auditors. The Board of Directors
        of the Company approved the termination of CH.
CH's
        report on the Company's financial statements for the fiscal year ended December
        31, 2004 contained an explanatory paragraph indicating that there was
        substantial doubt as to the Company's ability to continue as a going concern.
        Other than such statement, no report of CH on the financial statements of
        the
        Company for either of the past two years contained an adverse opinion or
        a
        disclaimer of opinion, or was qualified or modified as to uncertainty, audit
        scope, or accounting principles.
During
        the Company's two most recent fiscal years and through October 18, 2005: (i) the
        Company had no disagreements with CH on any matter of accounting principles
        or
        practices, financial statement disclosure, or auditing scope or procedure,
        which, if not resolved to the satisfaction of CH, would have caused it to
        make
        reference to the subject matter of the disagreement in connection with its
        report; and (ii) CH did not advise the Company of any of the events requiring
        reporting in this Current Report on Form 8-K under Item 304(a)(1)(v) of
        Regulation S-B.
The
        Company provided CH with a copy of the foregoing disclosures. Attached as
        Exhibit 16 is a copy of CH's letter, dated October 18, 2005, stating its
        agreement with such statements.
Item
        9.01
Financial
        Statements, Pro Forma Financial Information and Exhibits.
(c).
        Exhibit 16. Letter of Cordovano and Honeck LLP.
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.
Date:
October
                  24, 2005
KNIGHT
                  FULLER, INC.
By:
/s/
                  Howard
                  Livingston
Howard
                  Livingston, Chief Financial Officer