ENVIRONMENTAL PLASMA ARC TECHNOLOGY INC
8-K, 1997-09-09
BLANK CHECKS
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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) August 1, 1997

            Environmental Plasma Arc Technology, Inc.
            -----------------------------------------
            (Exact name of registrant as specified in its charter)

Nevada                             33-3385                87-0430816
- ------                             -------                ----------
(State of other jurisdiction       (Commission            (IRS Employer
of incorporation)                  File Number)           Identification No.)

215 South State Street, Suite 1100,  Salt Lake City, Utah 84111
- --------------------------------------------------------- ------
(Address of principal executive offices)                  (zip code)

Registrant's telephone number, including area code: (801) 323-2394
                                                    --------------

Item 1.  Change in control of registrant.
         Not applicable.

Item 2.  Acquisition or Disposition of Assets.
         Not applicable.

Item 3.  Bankruptcy or Receivership.
         Not applicable.

Item 4.  Changes in Registrant's Certifying Accountant.

     On August 1, 1997, the Board of the Company approved the replacement of
Jones, Jensen & Company by Crouch, Bierwolf & Chisholm as its independent
auditor.

     The Company has not had any disagreements with its independent auditors
on any matter of accounting principles or practices or financial statement
disclosure.

Item 5.  Other Event's.
         None.

Item 6.  Resignations of Registrant's Directors.

         No director has resigned from the Company because of any
disagreements with the Company on any matter relating to the Company's
operations, policies or practices.

Item 7.  Financial Statements and Exhibits.
         Not applicable.

Item 8.  Change in Fiscal Year.
         Not applicable.


                                 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.

Environmental Plasma Arc Technology, Inc.
- -----------------------------------------
(Registrant)


Date: August 1, 1997
- --------------------

By: /s/ John W. Peters
    ------------------
    President, John W. Peters






                            Exhibits 
                      
Exhibit 16                      Letter from Jones, Jensen & Company




                            Exhibit 16

       <letterhead of Jones, Jensen & Company appears here>

                        September 8, 1997


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

Re: Environmental Plasma Arc Technology, Inc.

We have read Item 4 of Environmental Plasm Arc Technology, Inc.'s Form 8-k
dated August 1, and are in agreement with the statements contained therein.

Yours very truly,

/s/ Jones, Jensen, & Company
- ----------------------------
Jones, Jensen & Company




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