SILVERTHORNE PRODUCTION CO
8-K, 2000-03-22
CRUDE PETROLEUM & NATURAL GAS
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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

                                 March 17, 2000
               --------------------------------------------------
                Date of Report (Date of earliest event reported)


                         SILVERTHORNE PRODUCTION COMPANY
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)



            Colorado                      000-11730            84-0189377
  -------------------------      ------------------------  --------------------
(State or other jurisdiction     (Commission File Number)  (I.R.S. Employer
      of incorporation)                                   Identification Number)




  7001 Seaview Avenue NW, Suite 210, Seattle, Washington         98117
 --------------------------------------------------------    -------------
          (Address of principal executive offices)             (Zip Code)

       Registrant's telephone number, including area code: (206) 297-6151

                                 Not Applicable
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)


<PAGE>


Item 4.  Changes In Registrant's Independent Accountant.

     On March 17, 2000, Silverthorne Production Company ("Company") dismissed
Daniel Jankowski as the independent accountant for the Company. The reports of
Daniel Jankowski on the Company's financial statements for the two fiscal years
ended June 30, 1999 and 1998 contain no adverse opinion or disclaimer of opinion
nor were such reports modified as to uncertainty, audit scope or accounting
principles. There were no disagreements during the Company's two fiscal years
ended June 30, 1999, or any interim period subsequent thereto between the
Company and Daniel Jankowski on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure which,
if not resolved to the satisfaction of Daniel Jankowski, would have caused
Daniel Jankowski to make reference in his reports to the subject matter of such
disagreements.

     On March 17, 2000, the Company engaged Ehrhardt Keefe Steiner & Hottman PC
as the Company's independent accountants. During the Company's two most recent
fiscal years ended June 30, 1999 and subsequent interim period up to the date of
the engagement of Ehrhardt Keefe Steiner & Hottman PC, the Company did not
consult with Ehrhardt Keefe Steiner & Hottman PC with regard to any matter
concerning the application of accounting principles to any specific
transactions, either completed or proposed, or the type of audit opinion that
might be rendered with respect to the Company's financial statements.

     The decision to change accountants was approved by the Company's Board of
Directors.

Item 7.  Financial Statements and Exhibits.

      (a)  Financial statements of businesses acquired

           None

      (b)  Pro forma financial information

           None

      (c)  Exhibits

           16.0.Letter from Daniel Jankowski required by Item 304(a)(3)




<PAGE>


                                   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: March 21, 2000           SILVERTHORNE PRODUCTION COMPANY



                               By:/s/Jimmy L. Boswell
                                     Jimmy L. Boswell, President












March 17, 2000



Securities and Exchange Commission
Washington, D.C. 20549



Ladies and Gentlemen:

I was previously the principal accountant for Silverthorne Production Company
and, under the date of August 17, 1999, I reported on the financial statements
of Silverthorne Production Company (the Company) as of and for the years ended
June 30, 1999 and 1998. On March 17, 2000, my appointment as principal
accountant for the Company was terminated. I have read the Company's statements
included under Item 4 of its Form 8-K dated March 17, 2000, and I agree with
such statements, except that I am not in a position to agree or disagree with
the Company's statements that the decision to change accountants was approved by
the Company's Board of Directors.

Very truly yours,


/s/ Daniel Jankowski
Daniel Jankowski





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