EMPIRE ENERGY CORP
8-K, 2000-02-10
DRUGS, PROPRIETARIES & DRUGGISTS' SUNDRIES
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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):
                       February 9, 2000 (February 8, 2000)

                           EMPIRE ENERGY CORPORATION.
              ----------------------------------------------------
             (Exact Name of Registrant as specified in its charter)


           Utah                         1-10077                 87-0401761
 ---------------------------     ----------------------     -------------------
(State or other jurisdiction)   (Commission file number)   (IRS Employer ID No.)


11011 King Street. Suite 260, Overland Park, Kansas                 66210
- ---------------------------------------------------                --------
(address of principal executive offices)                          (zip code)


                                 (913) 469-5615
                         ------------------------------
                        (Registrant's telephone number,
                              including area code)



<PAGE>



Item 4. Changes in Registrant's Certifying Accountant.

     On February 8, 2000 the Registrant dismissed Robison, Hill & Co., an
accounting firm located in Salt Lake City, Utah and hired Sartain Fischbein &
Company, an accounting firm located in Tulsa, Oklahoma. None of the accountants
reports of Robison, Hill & Co. contained any adverse opinion or disclaimer of
opinion, or were modified as to uncertainty, audit scope, or accounting
principles. The decision to change accountants reflected management's desire to
retain an accounting firm as auditors that was closer geographically to the
Kansas City metropolitan area where the Registrant is located. The Board of
Directors of the Registrant also believed it would be in the best interest of
the Registrant to retain Sartain Fischbein & Company and therefore approved the
change of accountants. At the time the Registrant changed accountants, there
were no disagreements with Robison, Hill & Co. whether or not resolved, on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to the satisfaction of
Robison, Hill & Co., would have caused Robison, Hill & Co.. to make reference to
the subject matter of the disagreement in connection with any of its reports.

Item 7. Financial Statements and Exhibits.

         (c) Exhibits.

         Exhibit (16) Letter re: change in certifying accountant.




                                   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.

                                              Empire Energy Corporation.
                                                       (Registrant)

Date: February 9, 2000                      By: /s/ Norman L. Peterson
                                                --------------------------------
                                                    Norman L. Peterson
                                                    President




                                                                      Exhibit 16



                                  [Letterhead]

                               Robison, Hill & Co.
                          1366 East Murray-Holiday Road
                         Salt Lake City, Utah 84117-5050


Securities and Exchange Commission
Washington, D.C. 20549

                 Re: Form 8-K dated February 9, 2000
                     and Description of Change of Accountants.

Gentlemen:

     Robison, Hill & Co. has reviewed Item 4. Changes in Registrants's
Certifying Accountants as contained in the above referenced Form 8-K and does
not disagree with the statements made therein.

                                            Very truly yours,



                                            /S/ Robison, Hill & Co.

Salt Lake City, Utah
February 8, 2000




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