ALEXANDER MARK INVESTMENTS USA INC
8-K/A, 1998-05-20
NON-OPERATING ESTABLISHMENTS
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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)  May 12, 1998


                 ALEXANDER MARK INVESTMENTS (USA), INC.
     (Exact Name of Registrant as Specified in its Charter)
                                
                                
                                
                                
     Colorado              0-12122                 84-0601802
   (State of             (Commission         (IRS Employer
   Incorporation)        File Number)        Identification No.)




      2415 Midway Road, Suite 121, Carrollton, Texas  75006
         (Address of Principal Executive Offices)





Registrant's  telephone number, including area code:  (972)  733-
3005
<PAGE>

ITEM 4.   Changes in Registrant's Certifying Accountant

Michael Zinn, CPA has been dismissed as the Company's independent
auditors  effective May 12, 1998.  During the past two years  the
accountant's report on the financial statements of the Registrant
did not contain an adverse opinion or a disclaimer of opinion nor
was  it  qualified  or modified to uncertainty,  audit  scope  or
accounting principles.

During the past two years, and the interim period ending May  12,
1998,  there  were no disagreements between the Company  and  the
auditors  regarding  any  matter  of  accounting  principles   or
practices, financial statement disclosure, or auditing  scope  or
procedure.   The Registrant has previously received and  filed  a
letter  from  Mr. Zinn addressed to the Securities  and  Exchange
Commission stating that he agrees with the above statements.

Larry O'Donnell, CPA has been appointed effective May 12, 1998 to
act as the auditor for the Company.

                           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 thereunto duly authorized.

                         ALEXANDER MARK INVESTMENTS (USA), INC.


                         By: /s/ Daniel Wettreich
                              Daniel Wettreich
                              President

Dated:  May 12, 1998

*Exhibits in relation to Item 4 have previously been filed on May
19, 1998.



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