WINCANTON CORP
8-K, 1999-08-30
MINING & QUARRYING OF NONMETALLIC MINERALS (NO FUELS)
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WINCANTON CORPORATION
WASHINGTON STATE CORPORATION

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) July 16, 1999

WINCANTON CORPORATION
(Exact Name of Registrant as Specified in Charter)

Nevada		000-23712		91-1395124
(State of other 		(Commission		(IRS Employer
jurisdiction of 		File No.)		(Identification No.)
incorporation)

3653 Hemlock Court, Reno, Nevada		89509
(Address of principal executive offices)	(Zip code)

		(775) 829-8812
(Registrant's telephone number, including area code)

	Not applicable
(Former name or former address, if changed since last report.)

Item 4.		Changes in the Company's Certifying Accountants

a) Previous Independent Accountants

i) On August 18, 1999 Wincanton Corporation, Inc. ("the Company")
contacted representatives of Davidson & Company to inform them that
their firm would no longer be engaged as the principal accountant to audit
the Company's financial statement for the fiscal year ending June 30,
1999, and terminated the relationship effective August 18,1999.
ii) Davidson & Company's reports on the financial statements for the past
two fiscal years did not contain any adverse opinions or disclaimers of
opinion, and were not qualified or modified as to uncertainty, audit scope,
or accounting principles.
iii) The decision to seek alternatives to the Company's current accountants
was made by the Company's Chairman of the Board and Director, and the
decision to change accountants was recommended by the Company's
management and approved by the Company's Chairman of the Board.
iv) In connection with its audits for the fiscal years ended June 30, 1997
and 1998 and during the subsequent interim periods, there have been no
disagreements with Davidson & Company on any matters of accounting
principles or practices, financial statement disclosure, or auditing scope
or procedure.
v) During the Company's two most recent fiscal years and during the
subsequent interim periods, no "reportable events" (as described in item
304 (a) (l) (v) of Regulation S-K) have occurred.
vi) The Company requested Davidson & Company to furnish a letter
addressed to the Securities and Exchange Commission ("SEC"), stating
whether or not it agrees with the statements made by the Company in
response to item 304 of Regulation S-K.  The Company intends to file the
letter by amendment to this 8-K within two day of receipt.

b) New Independent Accounts
i) The Company engaged Mark Bailey & Company, Ltd. as it's new
independent accountants effective August 24, 1999.  During the
most recent fiscal year and through August 24, 1999, the Company
has not consulted with Mark Bailey & Company, Ltd. concerning
their financial statement, including the following items; an audit of
the Company's financial statements as the principal accountant, an
audit of a significant subsidiary as an independent accountant, the
application of accounting principles to a specified transaction or
the type of audit opinion that might be render3ed on the
Company's financial statements or any matter which concerned a
disagreement or "reportable event" with the previous independent
accountants.

Item 7.		Financial Statements and Exhibits

c) Exhibits.

16. Letter from Davidson & Company regarding change in certifying
accountants. (To be filed by amendment pursuant to Item 304 (a)
(3) of Regulation S-K).

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 authorize.


Date 8-24-99				Wincanton Corporation
					(Registrant)

					Henri Hornby
					Henri Hornby
					Chairman of the board
					Director



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