STARTRONIX INTERNATIONAL INC
8-K/A, 1996-10-04
COMMUNICATIONS SERVICES, NEC
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                      SECURITIES AND EXCHANGE COMMISSION
                            Washington D.C. 20549



                             --------------------


                                  FORM 8-K/A


                             --------------------



              Current Report Pursuant to Section 13 or 15(d) of
                          The Securities Act of 1934




Date of Report (Date of earliest event reported)   September 20, 1996
                                                 -----------------------



                        STARTRONIX INTERNATIONAL INC.
- -------------------------------------------------------------------------------
            (Exact name of registrant as specified in its charter)



         Delaware                       1-9190                  912263272
- ----------------------------        -------------          --------------------
(State or other jurisdiction         (Commission             (I.R.S. Employer
    of incorporation                 File Number)           Identification No.)



2402 Michelson Drive, Suite 160, Irvine, California               92715
- ---------------------------------------------------        --------------------
    (Address of principal executive offices)                    (Zip Code)



      Registrant's telephone number, including area code      (714) 474-1700
                                                           --------------------



                                NOT APPLICABLE
- -------------------------------------------------------------------------------
         (Former name or former address, if changed since last report)
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ITEM 4.  CHANGES IN REGISTRANT'S CERTIFIED ACCOUNTANT.


     This Amendment to Current Report on Form 8-K is filed for the purpose of
filing the letter by the Registrant's former accountants, BDO Seidman, LLP,
which is required to be filed in connection with the Registrant's disclosure
concerning changes in the Registrant's Certified Accountant. Such letter is
attached hereto as Exhibit 4(a).


                                   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.



                                          STARTRONIX INTERNATIONAL INC.

                                          /s/ JAMES VALLE
                                          ------------------------------------
                                          James Valle, Chief Financial Officer

October 4, 1996




                                      -2-

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ITEM 7.  FINANCIAL STATEMENT AND EXHIBITS


         (c) Exhibit Index


         EXHIBIT NO.      DESCRIPTION
         -----------      -----------

             16           Letter of BDO Seidman, LLP










                                     -3-

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           BDO SEIDMAN, LLP                    3200 Bristol Street, Suite 400
           Accountants and Consultants         Costa Mesa, California 92626
                                               Telephone: (714) 957-3200
                                                          (310) 860-5995
                                               Fax: (714) 957-1080








October 1, 1996



Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549




Gentlemen:


We have been furnished with a copy of the response to Item 4 of Form 8-K for
the event that occurred on September 20, 1996, to be filed by our former
client, StarTronix International, Inc. We agree with the statements made in
response to that Item insofar as they relate to our Firm and we make no comment
with regard to management's observations in the second sentence of paragraph
four, and the last two sentences of paragraph five. We also make no comment
regarding paragraph six.



                                                       Very truly yours,


                                                       BDO SEIDMAN, LLP










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