TRIPACIFIC DEVELOPMENT CORP
8-K, 1999-11-01
BLANK CHECKS
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

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

       Date of Report (Date of earliest event reported): October 21, 1999

                          TRIPACIFIC DEVELOPMENT CORP.
             (Exact name of registrant as specified in its charter)

                                     Nevada
                            (State of Incorporation)

                                    000-26683
                            (Commission File Number)

                                   98-0204701
                     (I.R.S. Employer Identification Number)

                                   Suite 2500
                            1177 West Hastings Street
                           Vancouver, British Columbia
                                     V6E 2K3
          (Address of principal executive offices, including zip code)

                                  (604)687-0717
              (Registrant's telephone Number, including area code)


                    INFORMATION TO BE INCLUDED IN THE REPORT

Items 1, 2, 3, 5, 6 and 8 are not applicable and are omitted from this report.

Item 4.  Changes in Registrant's Certifying Accountant.

On  October  20,  1999,  the  Registrant's  directors  resolved  to  change  the
Registrant's accountants/auditors from Kish, Leake & Associates, P.C., Financial
Consultants of 7901 East Belleview Avenue, Suite 220, Englewood,  Colorado 80111
(the "Former Accountant") to Davidson & Company,  Chartered  Accountants,  Suite
1270, P.O. Box 10372 Pacific Centre,  609 Granville Street,  Vancouver,  British
Columbia,  V7Y 1G8.  This  resolution  of the  Registrant's  board of  directors
constitutes  a dismissal  of the Former  Accountant  however  management  of the
Registrant was in no way  dissatisfied  with the  professionalism  or accounting
work of the Former Accountant.

<PAGE>

The Former Accountant's report on the financial statements of the Registrant for
both of the past two years contained no adverse opinion or disclaimer of opinion
nor was it modified as to uncertainty, audit scope or accounting principles.

The decision to change the Registrant's accountants was approved by the board of
directors.

There were no disagreements  with the Former Accountant  whether or not resolved
on any  matter  of  accounting  principles  or  practices,  financial  statement
disclosure  or auditing  scope or procedure  which if not resolved to the Former
Accountant's  satisfaction would have caused it to make reference to the subject
matter of the disagreements in connection with its report.

The Registrant has provided the Former Accountant with a copy of this disclosure
and has requested that the Former Accountant  furnish it with a letter addressed
to the SEC stating  whether it agrees with the above  statements.  A copy of the
Former Accountant's letter to the SEC dated October 21, 1999 is filed as Exhibit
16 to this report on Form 8-K.

Item 7.  Financial Statements and Exhibits

(a)      Financial Statements of Business Acquired.

         Not Applicable

(b)      Pro Forma Financial Information

         Not Applicable

(c)      Exhibits

         Number   Description
         ------   -----------
         16       Letter from Kish, Leake & Associates, P.C.


                                   SIGNATURES

Pursuant to the  requirements  of the  Securities  and Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned.

                                  TRIPACIFIC DEVELOPMENT CORP.

                                  Per:     /s/ Jason John, President
                                           -------------------------
                                           Jason John, President


                         Kish, Leake & Associates, P.C.
                              Financial Consultants
                      7901 East Belleview Avenue, Suite 220
                            Englewood, Colorado 80111

                                  (303)779-5006



October 21, 1999



Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549


We would  like to  inform  you that we have  read the  disclosures  provided  by
Tripacific  Development Corp. (comm. file # 000-26683) in its filing of Form 8-K
dated  October  21,  1999 and that  there  are no  disagreements  regarding  the
statements made under Item 4-Changes in Registrant's Certifying Accountant.

Sincerely,



/s/ Kish, Leake & Associates P.C.
- ---------------------------------







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