SCIENTIFIC NRG INC
8-K/A, 1999-08-23
ELECTRIC LIGHTING & WIRING EQUIPMENT
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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) July 21, 1999

                          SCIENTIFIC NRG, INCORPORATED
             (Exact Name of Registrant as Specified in Its Charter)

                                    Minnesota
         (State or Other Jurisdiction of Incorporation or Organization)

                                     0-15148
                            (Commission File Number)

                                   41-1457271
                        (IRS Employer Identification No.)

        4695 MacArthur Court, Suite 530, Newport Beach, California 92660
               (Address of Principal Executive Offices) (Zip Code)

                                 (949) 833-2094
               Registrant's Telephone Number, Including Area Code

                                                               [SNRG\8KA\8K7-99]

<PAGE>

Item 1.       Changes in Control of Registrant

              None

Item 2.       Acquisition or Disposition of Assets

              None

Item 3.       Bankruptcy or Receivership

              None

Item 4.       Changes in Registrant's Certifying Accountant

              On July 21,  1999,  the  auditing  practice  of Corbin & Wertz was
replaced as the Registrant's  independent accountant.  Corbin & Wertz previously
issued an  unqualified  report dated  August 3, 1998,  assuming the Company will
continue  as going  concern,  which  did not  contain  any  adverse  opinion  or
disclaimer of opinion,  or any  qualification as to uncertainty,  audit scope of
accounting  principles.  Such  report  has  not  been  modified.  There  were no
disagreements  with  Corbin & Wertz on any matter of  accounting  principles  or
practices,  financial statement disclosure or auditing scope or procedure during
the two year period prior covered by their report and subsequently  through July
21, 1999.

              On July 21,  1999,  the auditing  practice of  McKennon,  Wilson &
Morgan,  LLP was  engaged to perform the audit of the Company for the year ended
June 30, 1999.

              The  decision to replace the  auditing  practice of Corbin & Wertz
with the auditing practice of McKennon, Wilson & Morgan was made by the Board of
Directors.  At the present  time the Board of  Directors  does not have an audit
committee.

              The Company provided a copy of the Form 8-K filed on July 21, 1999
to Corbin and Wertz and requested a letter noting agreement with the disclosures
made herein.  Attached  hereto as Exhibit A is the letter from Corbin & Wertz to
the Securities and Exchange Commission  indicating agreement with the statements
of the Company.

Item 5.       Other Events

              On July 21,  1999,  the address of the Company was changed to 4695
MacArthur  Court,  Suite  530,  Newport  Beach,   California  92660,   telephone
(949)833-2094.  The former  address was 2246 Lindsay Way,  Glendora,  California
91740, telephone (909) 305-3322.

Item 6.       Resignation of Registrant's Directors

              None

Item 7.       Financial Statements and Exhibits

              a)   Financial Statements - None

                                                               [SNRG\8KA\8K7-99]

                                                         2

<PAGE>

              b)   Exhibits

                   Exhibit 16 - Change in Independent Accountant

                    -    Letter from Corbin & Wertz, An Accountancy Corporation,
                         to the SEC noting agreement with the disclosure in Item
                         4 of this Form 8-K

Item 8.       Change in Fiscal Year

              None



                                   SIGNATURES



                  Pursuant to the  requirements  of Section 12 of the Securities
and  Exchange  Act of 1934,  the  registrant  has duly  caused this report to be
signed on its behalf by the undersigned hereunto duly authorized.

Dated: August 23, 1999                  Scientific NRG, Incorporated

                                        By:  /s/       Fred G. Luke
                                             ----------------------------------
                                             Name:     Fred G. Luke
                                             Title:    President

                                                               [SNRG\8KA\8K7-99]

                                                         3

<PAGE>

                                   EXHIBIT 16

                                 Corbin & Wertz
                Certified Public Accountants Business Consultants
                           An Accountancy Corporation



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

Gentlemen:

We have read Item 4 in the Form 8-K for Scientific NRG, Incorporated (Commission
File No.  0-15148) dated July 21, 1999,  filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein insofar as
the relate to our firm.

                                        /s/  Corbin & Wertz
                                        ---------------------------------------
                                             Corbin & Wertz

Irvine, California
July 21, 1999

          Century Centre, 2603 Main Street, Suite 600 Irvine, CA 92614
                     TEL: (949) 756-2120 FAX: (949) 756-9110

                                                               [SNRG\8KA\8K7-99]

                                                         4



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