JACOBSON RESONANCE ENTERPRISES INC
8-K, 2000-02-04
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    FORM 8-K


                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported):  January 28, 2000


                      JACOBSON RESONANCE ENTERPRISES, INC.
             (Exact name of registrant as specified in its charter)



        Nevada                      0-27847                   65-0684400
    (State or other            (Commission File              (IRS Employer
    jurisdiction of                 Number)               Identification No.)


  9960 Central Park Boulevard, #302, Boca Raton, Florida          33428
         (Address of Principal Executive Offices)              (Zip Code)


Registrant's telephone number, including area code   (561) 477-8020


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




<PAGE>





Item 4.  Changes in Registrant's Certifying Accountants.

         On January 28, 2000, the Registrant's Board of Directors appointed
Goldstein Golub Kessler LLP ("GGK") as the Registrant?s independent auditors for
the fiscal year ending December 31, 1999, and dismissed Millward & Co. CPAs
("Millward"), which had audited the Registrant's financial statements for the
last two fiscal years ended December 31, 1998 and 1997, respectively.

         The Registrant through the end of 1999 has been a development stage
company. Since the beginning of 2000, the Registrant has begun the transition
from the development stage to the operating stage. The Registrant's Board of
Directors believes that the appointment of GGK to audit the Registrant?s
consolidated financial statements for the fiscal year ended December 31, 1999,
and thereafter is in the best interests of the Registrant and its shareholders
at this point in the development of the Registrant's business.

         None of Millward?s reports on the Registrant?s financial statements for
either of the Registrant?s past two fiscal years contained an adverse opinion or
disclaimer of opinion, or was modified as to uncertainty, audit scope, or
accounting principles, except for a modification as to an uncertainty about the
Registrant's ability to continue as a going concern. During those two fiscal
years, there were no disagreements with Millward on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.


Item 7.           Financial Statements and Exhibits.

                  (a)      Exhibits:

                  16.1 Letter on change in certifying accountant from Millward &
                  Co.



                                   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.


Date:    February 4, 2000                  JACOBSON RESONANCE ENTERTPRISES, INC.
                                           (Registrant)


                                           By: /s/ Dr. Jerry I. Jacobson
                                           -----------------------------
                                               Dr. Jerry I. Jacobson, President



          LETTER ON CHANGE IN CERTIFYING ACCOUNTANT FROM MILLWARD & CO.








January 28, 2000

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

Dear Sirs:

         We have read Item 4 of Form 8-K dated January 28, 2000, of Jacobson
Resonance Enterprises, Inc. and are in agreement with the statements contained
in the first and third paragraphs on Page 2 therein. We have no basis to
disagree with the other statements of the registrant contained therein.



Sincerely,

By:  /s/Millward & Co.
Millward & Co., CPAs






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