WICHITA DEVELOPMENT CORP
8-K, 2001-01-19
NON-OPERATING ESTABLISHMENTS
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                                  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: January 18, 2001


                         Wichita Development Corporation
                         -------------------------------
             (Exact name of registrant as specified in its charter)


                                     Nevada
                                     ------
         (State or other jurisdiction of incorporation or organization)




              0-29383                                    88-0356200
              -------                                    ----------
      (Commission File Number)              (IRS Employer Identification Number)



                        c/o Richard D. Surber, President
            268 West 400 South, Suite 300, Salt Lake City, Utah 84101
            ---------------------------------------------------------
                    (Address of principal executive offices)


                                 (801) 575-8073
                                 --------------
              (Registrant's telephone number, including area code)




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<PAGE>



ITEM 4. Changes in Registrant's Certifying Accountant

On  September  18,  2000,  Wichita   Development   Corporation  ("the  Company")
terminated its relationship with Andersen Andersen & Strong, L.C.  ("Andersen"),
the principal  accountant  previously  engaged to audit the Company's  financial
statements.   Effective   September  18,  2000,  the  Company  retained  Mantyla
McReynolds  ("Mantyla") as the principal  accountants to replace  Andersen.  The
Company had a good relationship with Andersen, but determined that it needed the
services of a larger firm. The Company's board of directors  approved the change
of accountants from Andersen to Mantyla.

The audit  reports of Andersen on the  Company's  financial  statements  for the
fiscal year  ending  December  31,  1999 did not contain any adverse  opinion or
disclaimer of opinion,  nor were they  qualified or modified as to  uncertainty,
audit scope,  or  accounting  principles,  except such reports were  modified to
include an explanatory paragraph for a going concern uncertainty.

In  connection  with the audits of the fiscal year ending  December 31, 1999 and
the  subsequent  interim  periods  through  September  18,  2000,  the  date  of
termination,  the Company had no  disagreements  with  Andersen on any matter of
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedures.  Had there been any disagreements that were not resolved to
their  satisfaction,  such  disagreements  would have  caused  Andersen  to make
reference  in  connection  with  their  opinion  to the  subject  matter  of the
disagreement.  In addition, during that time there were no reportable events (as
defined in Item 304(a)(1)(iv) of Regulation S-B).

During the fiscal year ending  December 31,  1999,  and the  subsequent  interim
period through  September 18, 2000, the date of  termination,  and prior to such
appointment,  the Company did not consult with Mantyla regarding the application
of generally accepted accounting  principles to a specific  transaction,  either
proposed or  completed,  or the type of audit  opinion that might be rendered on
the  Company's  financial  statements.  Since  there  were no  disagreements  or
reportable  events (as defined in Item 304(a)(2) of Regulation S-B), the Company
did not consult Mantyla in respect to these matters during that time.

The Company provided Andersen with a copy of this report prior to filing it with
the SEC. The Company  requested that Andersen  furnish the Company with a letter
to the SEC stating whether Andersen agrees with the above statements.  A copy of
that letter dated January 18, 2001 is filed as Exhibit 16 to this Form 8-K.



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<PAGE>



ITEM 7. Financial Statements and Exhibits

The following exhibit(s) are included as part of this report:

EXHIBIT  PAGE
NO.      NO.        DESCRIPTION
-------  ----       -----------

16       4          Letter from Andersen  Andersen & Strong,  L.C. dated January
                    18, 2001, relating to the termination of its services as the
                    Registrant's independent auditor.



Pursuant to the  requirement  of the  Securities Act of 1934, the Registrant has
duly caused this report to be signed on its behalf by the  undersigned  hereunto
duly authorized.


Wichita Development Corporation


Signature                                       Date
---------                                       ----


By: /s/  Ruairidh Campbell                      January 18, 2001
   --------------------------------
Name: Ruairidh Campbell
Title:   Vice President

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