TURBODYNE TECHNOLGIES INC
8-K/A, 1999-12-23
MOTOR VEHICLE PARTS & ACCESSORIES
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                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                -----------------

                                   Form 8-K/A

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934


       Date of Report (Date of earliest event reported): November 29, 1999


                           TURBODYNE TECHNOLOGIES INC.
               (Exact Name of Registrant as Specified in Charter)


          Delaware                    0-21391                  95-4699061
(State or Other Jurisdiction        (Commission               (IRS Employer
      of Incorporation)             File Number)            Identification No.)


                         21700 Oxnard Street, Suite 1550
                            Woodland Hills, CA 91367
                    (Address of Principal Executive Offices)

                                 (818) 593-2282
                         (Registrant's Telephone Number)


<PAGE>


ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

     16.1 November 29, 1999 letter regarding resignation of Certifying
          Accountant

     16.2 Letter of KPMG regarding Change in Certifying Accountant


                                     Page 2
<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.


December 23, 1999                       TURBODYNE TECHNOLOGIES INC.



                                        By:  /S/ JOSEPH CASTANO
                                             -----------------------------------
                                             Joseph Castano
                                             Chief Financial Officer


<PAGE>


                                         EXHIBIT INDEX

EXHIBITS                                                             PAGE NUMBER

16.1      November 29, 1999 letter regarding resignation of
          Certifying Accountant

16.2      Letter of KPMG regarding Change in Certifying Accountant


                                     Page 3




                                         EXHIBIT 16.1

November 29, 1999


Mr. Joseph D. Castano
Chief Financial Officer
Turbodyne Technologies Inc.
6155 Carpinteria Avenue
Carpinteria, California  93013


Dear Mr. Castano:

This is to confirm that the client-auditor relationship between Turbodyne
Technologies Inc. and subsidiaries and KPMG has ceased.

Very Truly Yours,

KPMG LLP


cc:

Chief Accountant--Securities Exchange Commission
Mr. Ed Halimi--Turbodyne Technologies Inc.






                                  EXHIBIT 16.2




December 20, 1999


Securities and Exchange Commission
Washington, D.C.  20549


Ladies and Gentlemen:

We were previously principal accountants for Turbodyne Technologies and
subsidiaries and, under the date of March 15, 1999, except for note 12, which is
as of April 1, 1999, we reported on the consolidated financial statements of
Turbodyne Technologies and subsidiaries as of and for the years ended December
31, 1997 and 1998. On November 29, 1999, we resigned as principal accountants.
We have read Turbodyne Technologies' statements included under Item 4 of its
Form 8-K/A dated December 15, 1999, and we agree with such statements.

Very Truly Yours,

/S/ KPMG LLP

signed/KPMG LLP




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