DESIGN PRODUCTS INC / UT
8-K, 2000-09-19
COMMERCIAL PRINTING
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         UNITED STATES SECURITIES AND EXCHANGE COMMISSION

                       Washington, DC 20549

                             FORM 8-K

                          CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


                       September 15, 2000
                         (Date of Report)


                             DESIGN PRODUCTS, INC.
      (Exact Name of Registrant As Specified In Its Charter)


                            Nevada
          (State Or Other Jurisdiction of Incorporation)


             0-26939                                   84-1431073
      (Commission File Number)          ( IRS Employer Identification Number)


           2950 E. Flamingo, Ste. G, Las Vegas, NV 89121
             (Address of Principal Executive Offices)


                          (702) 369-9614
                   (Registrant's Phone Number)


Item 4. Changes In Registrant's Certifying Accountant

     (a) On September 15, 2000, Design Products, Inc. (the 'Registrant')
 appointed the accounting firm of G. Brad Beckstead, Certified Public
 Accountants, of Las Vegas, Nevada as its independent accountant to
 replace David E. Coffey, C.P.A., of Las Vegas, Nevada, effective with
 such appointment.  The Registrant's Board of Directors approved the
 decision to change accountants.

       (b) The Registrant was incorporated in the State of Nevada on August 8,
       1993 under the name 'Design Products, Inc.'

       (c) During the period from August 8, 1993 (inception) to December 31,
      1998, and the subsequent interim period preceding December 31, 1999,
      there were no disagreements between the Registrant and  David E.
    Coffey, C.P.A. on any matter of accounting principles or practices,
 financial statement disclosure, or auditing scope or procedure which
 would require disclosure in this Current Report on Form 8-K.

     (d) David E. Coffey, C.P.A.'s report on the Registrant's financial
 statements for the period from August 8, 1993 (inception) to December
 31, 1998 contained no adverse opinion or disclaimer of opinion, and was
  not qualified or modified as to uncertainty, audit scope or accounting
  principles.

        (e) The Registrant has provided David E. Coffey, C.P.A. with a copy of
        this disclosure and has requested that David E. Coffey, C.P.A. furnish
        it with a letter addressed to the U.S. Securities and Exchange
         Commission stating whether it agrees with the above statements.  A copy
         of David E. Coffey, C.P.A.'s letter to the U.S. Securities and Exchange
        Commission, dated September 15, 2000, is appended hereto.

SIGNATURE

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, thereunto duly authorized, on this 15th day of September, 2000.

Design Products, Inc.

By:    /s/ Rhett Nielson
     ------------------------
     Rhett Nielson, President


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