CBCOM INC
8-K/A, 2000-09-27
NON-OPERATING ESTABLISHMENTS
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                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 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): October 8, 1999
                                                 ----------------

                                   CBCOM, INC.
                -----------------------------------------------
               (Exact name of registrant as specified in charter)

                                    Delaware
                  --------------------------------------------
                 (State or other jurisdiction of incorporation)

                                     0-26421
                             ----------------------
                            (Commission File Number)

                                   95-4635025
                        ------------------------------
                       (IRS Employer Identification No.)

        16830 Ventura Boulevard, Suite 211,  Encino, California   91436
-----------------------------------------------------------------------------
      (Address of  principal  executive offices)                  (Zip Code)

                                 (818) 461-0800
               --------------------------------------------------
              (Registrant's telephone number, including area code)


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


<PAGE>


Item 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On October 8, 1999,  pursuant to consent of the Board of Directors,  the Company
approved the engagement of BDO International as its independent auditors for the
fiscal years  ending December 31, 1998 and 1999,  and  in the subsequent interim
period to replace Weinberg & Company, P.A.,  who were dismissed as of that date.
The full Board of Directors approved the change in auditors on the same date.

The report of Weinberg & Company, P.A.,  on  the  Company's financial statements
for the past fiscal year did not contain an adverse opinion  or  a disclaimer of
opinion and was not qualified (except that of a going concern) or modified as to
uncertainty, audit scope, or accounting principles.

In  connection  with  the  audit  of  the  Company's  financial  statements from
inception to June 7, 1999, and any subsequent interim period preceding  the date
of change, there were no disagreements with Weinberg & Co., P.A., on any matters
of  accounting  principles  or practices,  financial  statement  disclosure,  or
auditing scope and procedures which,  if  not  resolved  to  the satisfaction of
Weinberg & Co., P.A., would have caused Weinberg & Co., P.A.,  to make reference
to the matter in their report.

The Company has requested Weinberg & Co., P.A., to furnish it a letter addressed
to the Commission stating whether it agrees with the above statements. A copy of
that letter,  dated September 25, 2000,  is filed as Exhibit 1 to this Form 8-K,
as required by Item 304 (a) (3) of Regulation S-K.


ITEM 7.  FINANCIAL STATEMENT, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

    (a) Financial Statements of Businesses Acquired.

         None

    (b) Pro Forma Financial Information

         None

    (c) Exhibits

         16.1 Letter re change in Certifying Accountant.

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.

                                          CBCom, Inc.


Date: September 25, 2000                   By: /s/ Charles A. Lesser
                                               ---------------------------------
                                               Charles A. Lesser
                                               Chief Financial Officer
                                               (Signature)





<PAGE>


INDEX TO EXHIBITS

   Exhibit No.                             Description
   -----------                             -----------

     16.1                        Letter re change in Certifying Accountant





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