DCC COMPACT CLASSICS INC
8-K, 1999-08-26
PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS
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                                  UNITED STATES

                       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)      8-19-99


                           DCC COMPACT CLASSICS, INC.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
             (exact name of registrant as specified in its charter)

              COLORADO                   0-21114               84-1046186
- - - - - - - - - - - - - - - - - - -   - - - - - - -   - - - - - - - - - - - - -
   (State or other jurisdiction of      Commission       (I. R. S.  Employer
    incorporation of organization)     file number      Identification Number)

           9301 Jordan Avenue, Suite 105, Chatsworth, California 91311
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
                    (Address or principal executive offices)

                                 (818) 993-8822
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
              (Registrant's telephone number, including area code)



<PAGE>


         Item 4.  Change in Registrant's Certifying Accountant

         (a) (1)  As a result of uncertainty regarding compensation
                  for performing professional services for DCC Compact
                  Classics, Hurley & Company has elected not to
                  continue as the independent accountants for the
                  registrant.

             (i)  Hurley & Company resigned as of August 19, 1999.

            (ii)  The financial statements for both the past two years were
                  qualified due to the uncertainty of the registrant to continue
                  as a going concern.

           (iii)  N/A

            (iv)  There were no disagreements with the former accountants on any
                  matter of accounting principles or practices, financial
                  statement disclosure or auditing scope or procedure during the
                  past two fiscal years.

             (v)  N/A

             (3)  The registrant has requested from the former accountant a
                  letter addressed to the Commission stating their agreement
                  with the statements made by the registrant in response to this
                  item.

         Item (7) Financial Statements and Exhibits.

             (1)  Accountant's letter from Hurley & Company.

                                   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.

                                                 DCC Compact Classics
                                            ----------------------------
                                                    (Registrant)


                                            /s/ Marshall Blonstein
    8-23-99                                 ----------------------------
- -------------                                   Marshall Blonstein
    Date                                        Chairman of the Board,
                                                Chief Executive Officer,
                                                President

                                        2


                                Hurley & Company
                           Certified Public Accountant



                                          August 19, 1999

Marshall Blonstein
President and CEO
DCC Compact Classics, Inc.
9301 Jordan Avenue, Suite 105
Chatsworth, CA 91311

                                          Re:      DCC Compact Classics, Inc.
                                          File#    0-21114
Dear Sir:

This letter is to confirm that the client-auditor relationship between DCC
Compact Classics, Inc. (Commission File Number 0-21114) and Hurley & Company has
ceased.


                                            Very Truly Yours,


                                            Hurley & Company




cc:      Office of the Chief Accountant
         SECPS Letter File
         Securities and Exchange Commission
         Mail Stop 9-5
         450 Fifth Street, N.W.
         Washington, DC 20549











<TABLE>
<CAPTION>
<S>                                <C>                        <C>
Suite 100                          Telephone (818)895-1943    Member - SEC and
15630 Devonshire Street            Facsimile (818)891-8050    Private Companies Practice
Granada Hills, California 91344                               Sections of the American
                                                              Institute of CPA's
</TABLE>


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