SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
April 13, 1998
(Date of Report)
JETBORNE INTERNATIONAL, INC.
Delaware 0-16039 59-2768257
(State of Other Juris- (Commission (IRS Employer Iden-
diction of Incorporation) File Number) tification Number)
8361 Northwest 64th Street
Miami, Florida 33166
(Address of Principal Executive Offices) (Zip Code)
(305) 591-2999
(Registrant's Telephone Number)
None
(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(b) The Registrant has engaged a new independent certifying
accountant as its principal accountant to auditthe Company's
financial statements. The new auditor, Schmidt, Raines, Trieste,
Dickensen & Adams, P.L., with offices in Boca Raton, Florida, was
engaged on April 13, 1998. The new independent auditor was engaged
specifically as the principal accountant to audit the Registrant's
financial statements for the fiscal year ended April 30, 1997
following the prior resignation of the Company's former independent
certifying accountant, Norman A. Eliot & Co. The new Auditor has
also been engaged to prepare and audit the Company's financial
statements for the "stub"-period ending December 31, 1998
coincident with the Company's decision to change its accounting
year as previously reported from April 30th to December 31st.
The Company's former auditor has been authorized by the
Company to provide the Company's new auditor with information,
consultation or documentation without limit or restraint.
Neither the Registrant nor anyone on the Registrant's behalf
has consulted the newly engaged accountant regarding the
application of accounting principles to a specified transaction or
with respect to the type of audit opinion that might be rendered on
the Registrant's financial statements. There has been no written
report or oral advice provided which was a factor considered by the
Registrant in reaching a decision on any matter.
There was no disagreement or any reportable event in
connection with the Registrant's change of accountants for the
fiscal year ended April 30, 1997 or for the newly determined
"stub"-period ended December 31, 1997.
<PAGE>
SIGNATURES
Pursuant to the requirements 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.
JETBORNE INTERNATIONAL, INC.
Dated: April 21, 1998
BY:/s/Eles Dobronsky
Eles Dobronsky,
President/Chief Executive
Officer
