8-K, 2000-11-07
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                                  UNITED STATES
                             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 Event Requiring Report: August 30, 2000

             (Exact name of registrant as specified in its charter)

         (State or other jurisdiction of incorporation or organization)

                 0-27637                               470811483
                 -------                               ---------
         (Commission File Number)       (IRS Employer Identification Number)

                 6235 South 90th Street, Omaha, Nebraska,_68127
                  --------------------------------------- -----
                    (Address of principal executive offices)

                                  (402) 3313189
              (Registrant=s telephone number, including area code)


Item 4.    Changes in Registrant's Certifying Accountant

     On  August   30,   2000,   the   shareholders   of   Global   Entertainment
Holdings/Equities,  Inc., a Colorado  corporation  (the  [email protected]),  approved a
proposal to select Clyde Bailey,  P.C. as the  Company=s  auditor for the fiscal
year ended  December  31,  2000.  This  appointment  represents  a change in the
Company=s  auditor,  which was necessitated by the recent death of the principal
of  the  Company=s  previous  auditor,  Mr.  Darrell  Schvaneveldt,  of  Darrell
Schvaneveldt  &  Company  Certified  Public  Accountant  ([email protected]).   Mr.
Schvaneveldt died on September 8, 2000.

     Neither of Schvaneveldt=s reports on the financial statements for either of
the past two fiscal years  contained an adverse opinion or disclaimer of opinion
nor were they modified as to uncertainty, audit scope, or accounting principles.

     Although the shareholders at the Company=s  annual meeting in August,  2000
approved of Clyde Bailey as the  Company=s  new auditor,  the board of directors
was never presented with the issue of changing accountants,  or the cessation of
Schvaneveldt=s services, until his death.

     The Company did not have any disagreements  with Schvaneveldt 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 disagreement(s) in connection with its report.

     Prior to retaining his services,  the Company did not consult Clyde Bailey,
P.C. regarding the application of accounting  principles to a specific completed
or contemplated transaction, or the type of audit opinion that might be rendered
on the Company=s financial statements and Clyde Bailey, P.C. did not provide any
written or oral  advice on any  accounting,  auditing,  or  financial  reporting

     Because of his death,  Schvaneveldt  will not be provided this  disclosure,
and the Company does not expect a letter from Schvaneveldt  regarding whether he
agrees with statements  made by the issuer and, if not,  stating the respects in
which he does not agree.

     The last signed copy of Schvaneveldt=s audit letter was dated May 10, 2000.
Because of Darrell  Schvaneveldt=s  death,  the  Company is unable to obtain any
more recent letter stating that the financial  statements are fairly  presented.
However,  management remains confident these financial statements fairly present
the Company=s financial position.



         Pursuant  to  the  requirement  of the  Securities  Act  of  1934,  the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

Dated this 6th day of November, 2000.

                                  Global Entertainment Holdings/Equities, Inc.

                                  By:       /s/ Thomas Hawkins
                                  Global Entertainment Holdings/Equities, Inc.
                                  By:  Thomas Hawkins, Secretary

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