NETWORK SYSTEMS INTERNATIONAL INC
8-K, 1999-01-26
BLANK CHECKS
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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 and
                    Exchange Act of 1934
                              
              Date of Report:  January 26, 1999
                              
             NETWORK SYSTEMS INTERNATIONAL, INC.
   (Exact Name of Registrant as Specified in its Charter)
                              
        Nevada               0-22991          87-0460247
    (State or other     (Commission File   (I.R.S. Employer
     jurisdiction            Number)        Identification
  of incorporation or                           Number)
     organization)
                              
                              
   200 North Elm Street, Greensboro, North Carolina  27401
    (Address of principal executive officer)  (Zip Code)
                              
                       (336) 271-8400
     (Registrants telephone number, including area code)
                              

Item 4.  Changes in Registrant's Certifying Accountant.

On January 19, 1999 the Board of Directors of Network
Systems International, Inc. (the "Company") approved the
appointment of KPMG Peat Marwick LLP, Greensboro, North
Carolina, as the Company's independent accountants to audit
the Company's financial statements for the year-ended
September 30, 1999.

Pender Newkirk & Company, the Company's independent auditors
since April of 1996, and the Company had no disagreements or
reportable events.  A statement from Pender Newkirk &
Company to the Securities and Exchange Commission is
attached as Exhibit 99 hereto.

                          SIGNATURE
                              
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.


                         NETWORK SYSTEMS INTERNATIONAL, INC.
                         (Registrant)



                         By:  /s/ Michael T. Spohn
                              Michael T. Spohn, Chief Financial Officer

Date:     January 26, 1999
                          





                            INDEX


Exhibit (99)  Pender Newkirk & Company's Statement

January 26, 1999

United States Securities and 
  Exchange Commission
Washington, DC  20549

Re:  Network Systems International, Inc.
     File Ref. No. 0-22991

Gentlemen:

We were previously the principal accountant for Network Systems International,
Inc. and, under the date of November 20, 1998, we reported on the 
consolidated financial statements of Network Systems International, Inc. and
subsidiaries as of and for the years ended September 30, 1998 and 1997.  On
January 19, 1999, our appointment as principal accountant was terminated.  We
have read the statements of Network Systems International, Inc. included under
Item 4 of its Form 8-K dated January 26, 1999, and we agree with such 
statements.

Very truly yours, 




/s/ Pender Newkirk & Company

Pender Newkirk & Company
Certified Public Accountants




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