EMPIRE ENERGY CORP
8-K/A, 2000-03-01
DRUGS, PROPRIETARIES & DRUGGISTS' SUNDRIES
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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 Exchange Act of 1934


Date of Report (Date of earliest event reported):
                        March 1, 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. for either of the last two years 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. During the two most recent fiscal
years and the subsequent interim period thru the date of termination on February
8, 2000 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: March 1, 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: Amended Form 8-K dated March 1, 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
March 1, 2000




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