ONE UP CORP
8-K, 1996-06-13
PERIODICALS: PUBLISHING OR PUBLISHING & PRINTING
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                       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):

                                  June 4, 1996



            ONE UP CORPORATION (FORMERLY NEW YORK ACQUISITIONS, INC.
             (Exact name of registrant as specified in this Charter)



FLORIDA                                33-28809            65-0125664
(State or other jurisdiction          Commission        (IRS Employer
of incorporation)                     File Number     Identification No.)



                 5 CAMPUS CIRCLE, SUITE 100, WESTLAKE, TX 76262
                    (Address of principal executive offices)


        Registrant's telephone number, including area code (817)962-9510



<PAGE>



ITEM 1. Changes in control of registrant.

         Not applicable

ITEM 2. Acquisition or disposition of assets.

         Not applicable

ITEM 3. Bankruptcy or receivership.

         Not applicable.

ITEM 4. Changes in registrant's certifying accountant

         On June 4, 1996, the Registrant engaged Kings-Burns & Company as its
independent accountant. The decision of the Registrant was recommended and
approved by the Registrant's Board of Directors. The Registrant's former
independent accountant report did not contain an adverse opinion nor was it
modified as to uncertainty, audit scope or accounting principles. In addition,
there were no disagreements between the Registrant and the former independent
accountant. (See Exhibit (a)).

ITEM 5. Other events.

         Not applicable.

ITEM 6. Resignation of registrant's directors.

         Not applicable.

ITEM 7. Financial statement and exhibits.

        Attached hereto as Exhibits to this form 8-K are:

         (a) Angel E. Lana, C.P.A. June 4, 1996 letter of resignation as
independent auditor of One Up Corporation (formerly New York Acquisitions).


                                   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.

                                            One Up Corporation
                                            (Registrant)






                                            
                                    by:  /s/   RICHARD DEWS
                                       -------------------------------
                                               Richard Dews, President


Date: June 4, 1996

                                  [Letterhead]

Board of Directors
One Up Corporation
5 Campus Circle, Suite 100
Westlake, TX 76262

re: One Up Corporation change in Independent Auditors

Gentlemen:

Please be advised that the undersigned, as former independent
auditor to One Up Corporation (the "Registrant"), has
reviewed the Registrant's Form 8-K dated June 4, 1996, and I
agree with its contents, and specifically the statements in
Item 4 of the form 8-K.

I hereby consent to the use of this letter as an exhibit to
the Registrant's Form 8-K dated June 4, 1996.

Very truly yours,

/s/ Angel E. Lana

Angel E. Lana, C.P.A.
Registrant's former
Independent Accountant


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