WALLSTREET RACING STABLES INC
8-K/A, 2000-08-21
RACING, INCLUDING TRACK OPERATION
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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): July 24, 2000
                                                           -------------



                         WALLSTREET RACING STABLES, INC.
                         -------------------------------
             (Exact name of registrant as specified in its charter)


Colorado                         0-23823                           84-1313024
--------                       -------------                  ------------------
(State or other juris-         (Commission                     (I.R.S. Employer
 diction of incorpora-         File Number)                  Identification No.)
 tion)


                          1001 Kings Avenue, Suite 200
                           Jacksonville, Florida                 32207
               ---------------------------------------        ----------
               (Address of Principal Executive Offices)       (Zip Code)


        Registrant's telephone number including area code: (904) 346-0170
                                                           --------------


       (Former name or former address, if changed since last report): N/A


<PAGE>




Item 1. CHANGES IN CONTROL OF REGISTRANT

          No report required.


Item 2. ACQUISITION OR DISPOSITION OF ASSETS

          No report required.


Item 3. BANKRUPTCY OR RECEIVERSHIP

          No report required.


Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     On July 24, 2000,  Wallstreet  Racing  Stables,  Inc. (the  "Company"),  as
approved by the Board of Directors,  engaged  Stark Tinter & Associates,  LLC as
its principal  accountant and independent  auditors for the year ending June 30,
2000, and  simultaneously  accepted the  resignation of Kish Leake & Associates,
P.C. as its  principal  accountant  and auditors.  Kish Leak & Associates,  P.C.
stated as its  reason  for its  resignation  that it would no  longer  engage in
providing audit services to public companies.

     The reports of Kish Leake & Associates,  P.C. for the past two fiscal years
did not  contain an  adverse  opinion or a  disclaimer  of opinion  and were not
qualified or modified as to uncertainty, audit scope or accounting principles.

     During the Company's  two most recent  fiscal years and the interim  period
since that date, there were no disagreements with Kish Leake & Associates,  P.C.
on any  matter  of  accounting  principles  or  practices,  financial  statement
disclosure,  or  auditing  scope and  procedure  which,  if not  resolved to the
satisfaction  of Kish Leake & Associates,  P.C.,  would have caused Kish Leake &
Associates, P.C. to make reference to the matter in their report. Further, there
were no reportable events as that term is described in Item  304(a)(1)(iv)(B) of
Regulation S-B.

     The Company has  requested  Kish Leake &  Associates,  P.C. to furnish it a
letter  addressed to the Securities and Exchange  Commission  stating whether it
agrees with the above statements.  A copy of the letter,  dated August 21, 2000,
is filed as Exhibit 1 to this Form 8-K/A.

     During the two most recent fiscal years and any subsequent  interim period,
the Company has not  consulted  Stark Tinter &  Associates  LLC,  regarding  any
matter requiring disclosure in this Form 8-K/A.

Item 5. OTHER EVENTS

          No report required.


Item 6. RESIGNATION OF DIRECTORS

          No report required.


Item 7. FINANCIAL STATEMENTS AND EXHIBITS

          a.   Not applicable.

          b.   Not Applicable.

          c.   Exhibits.

               1.   Letter,  dated August 21,  2000,  from former  certifying
                    accountant, Kish Leake & Associates, P.C.


Item 8. CHANGE IN FISCAL YEAR

          Not applicable.



<PAGE>

                                    SIGNATURE

     Pursuant  to the  requirements  of  Section  13 or 15(d) 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.


                                       WALLSTREET RACING STABLES, INC.

Date: August 17, 2000                  By:  /s/ Timothy J. Murtaugh
      ---------------                       ------------------------------------
                                                Timothy J. Murtaugh, President





<PAGE>



                                  EXHIBIT INDEX

Exhibit
Number                                    Description
------                      ------------------------------------------

 1                          Letter from Kish Leake & Associates, P.C.,
                            dated August 21, 2000



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