LEON TOURS LTD
6-K, 2000-03-30
BLANK CHECKS
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                            REPORT OF FOREIGN ISSUER

                    Pursuant to Rule 13a-16 or 15d-16 of the
                         Securities Exchange Act of 1934




                                 March 30, 2000







                               LEON TOURS LIMITED
                         (Registrant's name in English)

                                 Saffrey Square
                            Bay Street and Bank Lane
                                   Suite 104A
                                   Box N-3927
                                 Nassau, Bahamas
                         (Address of Principal Offices)

<PAGE>


Changes in Registrant's Certifying Accountant

     On approximately February 28, 2000, Karsh & Company, P.C., the principal
independent accountants of Leon Tours Limited, a corporation organized under the
laws of the Commonwealth of the Bahamas (the "Company"), resigned because of a
business decision made by management of Karsh & Company, P.C. to cease rendering
services for clients which involve services or representation under the
Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as
amended. There were no disagreements with Karsh & Company, P.C. which were not
resolved on any matter concerning accounting principles or practices, financial
statement disclosure, or auditing scope or procedure. Karsh & Company, P.C., as
the Company's principal independent accountant, did not provide an adverse
opinion or disclaimer of opinion to the Company's financial statements, nor
modify its opinion as to uncertainty, audit scope or accounting principles.

     On March 8, 2000, the board of directors of the Company approved and
authorized the engagement of Jones, Jensen Co., 50 South Main Street, Suite
1450, Salt Lake City, Utah 84144 as the principal independent accounts for the
Company.

Exhibits

     Letter on Change in Certifying Accountant.



                                   SIGNATURES

     In accordance with 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.

                                            LEON TOURS LIMITED

March 30, 2000                              By: /s/ Luther Jeffries
- --------------                              -----------------------
                                            Luther Jeffries, President




Karsh & Co.
A Professional LLC
Certified Public Accountants
Cherry Creek Plaza II * 650 South Cherry Street, Suite 115
Denver, CO  80246-1803
(303) 825-1000  FAX (303) 825-8800



March 30, 2000

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

RE:  Leon Tours Limited

Dear Sirs:

I agree with the statements made in Form 6-K of Leon Tours Limited (the "6-K"),
as reprinted below from the 6-K:


     "Changes in Registrant's Certifying Accountant

On approximately February 28, 2000, Karsh & Co., A Professional LLC, the
principal independent accountants of Leon Tours Limited, a corporation organized
under the laws of the Commonwealth of the Bahamas (the "Company"), resigned
because of a business decision made by management of Karsh & Co., A Professional
LLC to cease rendering services for clients which involve services or
representation under the Securities Act of 1933, as amended, or the Securities
Exchange Act of 1934, as amended. There were no disagreements with Karsh & Co.,
A Professional LLC which were not resolved on any matter concerning accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure. Karsh & Co., A Professional LLC, as the Company's principal
independent accountant, did not provide an adverse opinion or disclaimer of
opinion to the Company's financial statements, nor modify its opinion as to
uncertainty, audit scope or accounting principles.

On March 8, 2000, the board of directors of the Company approved and authorized
the engagement of Jones, Jensen Co., 50 South Main Street, Suite 1450, Salt Lake
City, Utah 84144 as the principal independent accounts for the Company."

Very truly yours,


/s/ Karsh & Co.
- ---------------
Karsh & Co.
A Professional LLC
Denver, Colorado



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