ULTRA SHIELD PRODUCTS INTERNATIONAL INC
8-K, 1999-05-27
SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS
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               SECURITIES AND EXCHANGE COMMISSION

                        WASHINGTON, D.C.

                            FORM 8-K

                         CURRENT REPORT


             Pursuant to Section 13 or 15(d) of the
                Securities Exchange Act of 1934

                          MAY 12, 1999
        Date of Report (date of earliest event reported)



           ULTRA SHIELD PRODUCTS INTERNATIONAL, INC.
      (Exact Name Registrant as Specified in its Charter)


     Delaware                  33-31566               77-0219055
(State or Other              (Commission         (IRS Employer Iden-
Jurisdiction of              File Number)        tification Number)
Incorporation)

                  10096  6th Street, Units M-P
              Rancho Cucamonga, California  91730
            (Address of Principal Executive Offices)


                         (909) 466-0081
                (Registrant's Telephone Number,
                      Including Area Code)


                              N/A
                 Former Name or Former Address
                  If Changed Since Last Report


This Report consists of 4 pages.  Exhibits are indexed on page 2.



Item 4.  Change in Registrant's Certifying Accountant.

     On May 7, 1999, the Registrant engaged Freidman, Minsk, Cole & Fastovsky
pursuant to approval of the Registrant's board of directors.  On April 21,
1999, the Registrant notified Singer Lewak Greenbaum & Goldstein, LLP of its
dismissal.  The Registrant took these actions as a cost-cutting measure based
on cost estimates received from the respective firms relative to certain
proposed services including the Registrant's annual audit for fiscal 1998.

Item 7.  Exhibits.

     (c)  Letter from Singer Lewak Greenbaum & Goldstein, LLP



                           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.

Dated:  May 11, 1999           ULTRA SHIELD PRODUCTS
                               INTERNATIONAL, INC.



                               By /s/ Brent J. Humphrey
                                 Brent J. Humphrey, President



     SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

     Certified Public Accountants & Management Consultants



May 20, 1999


Securities and Exchange Commission
Washington, DC  20549


We were previously the independent accountants for Ultra Shield Products
International, Inc., and on July 7, 1998, we reported on the consolidated
financial statements of Ultra Shield Products International, Inc and
subsidiary as of and for the two years ended December 31, 1997.  On April 21,
1999, we were dismissed as independent accountants of Ultra Shield Products
International, Inc.

We have read Ultra Shield Products International, Inc.'s statements included
under Item 4 of its Form 8-K dated May 12, 1999, and we agree with such
statements.

Very truly yours,


/s/ Singer Lewak Greenbaum & Goldstein LLP
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP


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