SUNBURST ACQUISITIONS I INC
8-K, 1999-02-18
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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)           February 11, 1999    
                                                --------------------------------


                          SUNBURST ACQUISITIONS I, INC.
               (Exact name of registrant as specified in charter)



             Colorado               000-22661                84-1135638
(State or other jurisdiction  (Commission File Number)     (IRS Employer
       of Incorporation)                                 Identification No.)



                         The Beren, Blisworth Hill Farm
                                   Stoke Road
                       Blisworth, Northamptonshire NN7 3DB
- --------------------------------------------------------------------------------
                    (Address of Principal Executive Offices)


Registrant's telephone number, including area code:        (01604) 859893       
                                                   -----------------------------



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





<PAGE>



Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
        ---------------------------------------------

1.       Dismissal of Certifying Accountant

         On February  11,  1999,  the Board of  Directors  dismissal  Comiskey &
Company, P.C., as the registrant's principal accountants.

         None of the  reports  of  Comiskey  & Company,  P.C.  on the  financial
statements of the registrant  for either of the past two fiscal 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 registrant's
two most recent fiscal years and the subsequent  interim  period  preceding such
resignation,  there were no disagreements  with Comiskey & Company,  P.C. on any
matter of accounting principles or practices, financial statement disclosure, or
auditing  scope or  procedures.  None of the  reportable  events  listed in Item
304(a)(1)(v)  of  Regulation  S-K occurred  with respect to the  registrant  and
Comiskey & Company, P.C.

         Pursuant to Item 4(a) of Form 8-K and Item 304(a)(3) of Regulation S-K,
the  registrant has provided  Comiskey & Company,  P.C. with a copy of this Form
8-K and  Comiskey & Company,  P.C.  has  provided to the  registrant  a response
addressed to the  Securities  and Exchange  Commission as to Comiskey & Company,
P.C.'s  agreement  with  the  statements  made in this  Item 4 with  respect  to
Comiskey & Company, P.C. Comiskey & Company,  P.C.'s response letter is filed as
an exhibit to this Form 8-K.

Item 7. FINANCIAL STATEMENTS AND EXHIBITS
        ---------------------------------

         (c)      Exhibits

         The following  exhibit  is   furnished in  accordance  with Item 601 of
Regulation S-K:

         16.1     Letter regarding  change of principal  accountant for Sunburst
                  Acquisitions I, Inc. from Comiskey & Company P.C.
























                                        1

<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.

                                    SUNBURST ACQUISITIONS I, INC.
                                    (Registrant)



Date:  February 18, 1999           By:      /s/ David Morgan                    
                                           -------------------------------------
                                           David Morgan
                                           President and Chief Executive Officer
                                           (Principal Executive Officer)






                                        2

<PAGE>


                                INDEX TO EXHIBITS

<TABLE>
<CAPTION>
<S>                <C>                                                                     <C>

   Exhibit No.                               Exhibit                                       Page
   -----------                               -------                                       ----

       16.1        Letter regarding change of principal  accountant for Sunburst
                   Acquisitions I, Inc.

</TABLE>





                                        3















Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

         Re:      Sunburst Acquisitions I, Inc. ("Sunburst")

Ladies and Gentlemen:

         We were previously principal  accountants for Sunburst  Acquisitions I,
Inc.  ("Sunburst") and on August 4, 1998 we reported on the financial statements
of Sunburst as of and for the period from inception (February 25, 1997) to April
30, 1998. On February 11, 1999, we were  dismissed as principal  accountants  of
Sunburst.  We have read Sunburst's  statements included under Item 4 of its Form
8-K for  February  11, 1999 as they relate to Comiskey & Company,  P.C.,  and we
agree with those statements.

                                                    /s/ Jennifer Maliar
                                                  ------------------------------
                                                  COMISKEY & COMPANY
                                                  PROFESSIONAL CORPORATION

Denver, Colorado
February 18, 1999

                                                  
                                                  Jennifer Maliar, C.P.A.
                                                  789 Sherman Street, Suite 440
                                                  Denver, Colorado 80203
                                                  (303) 830-2255
                                                  (303) 830-0876-fax


          Members of American Institute of Certified Public Accountants





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