LINDSEYTECHNOLOGIES COM INC
8-K, 2000-01-19
BLANK CHECKS
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                       SECURITIES AND EXCHANGE COMMISSION
                             450 Fifth Street, N. W.
                            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: January 6, 2000

                         LindseyTechnologies.com, Inc.
                         -----------------------------
               (Exact Name of Registrant as Specified in Charter)

Colorado                                              84-112165
- --------                                              ---------
(State  of                                          (IRS  Employer
incorporation)                                    Identification  No)


                        3025 South Parker Road, Suite 109
                             Aurora, Colorado  80014
                             -----------------------
              (Address of Principal Executive Offices)  (Zip Code)
              ----------------------------------------------------

        Registrant's telephone number, including area code: (303-306-1988)

                                 Not Applicable
                 __________________________________________________
          (Former Name or Former Address, if Changed Since Last Report)






<PAGE>




Item  4.     Change  in  Registrant's  Certifying  Accountant

   (a)
(i)      On  January 3, 2000  the registrant's auditor, Larry O'Donnell CPA. PC,
resigned.

(ii)     There was no adverse opinion or disclaimer of opinion, or qualification
or  modification  as  to  uncertainty, audit scope, or accounting principles for
either  the  Registrant's  past  two  (2)  years.

(iii)    There  was no  disagreement within the meaning of item 304 (a) (1) (iv)
of  Regulation S-K  during the Registrant's (2) most fiscal years and subsequent
period  up  to  the  date  of  the engagement  of the  new principal independent
accountant.

(b)          The  Registrant  has  not  engaged  a  successor  auditor.


Item  7.

C.     Exhibits

16.01     Letter  dated  January  6, 2000  from  Registrant's  former principal
Independent  accountant.



     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  thereunto  duly  authorized.


LindseyTechnologies.com,  Inc.



January  6, 2000                                                   By
                                                           /s/  Lionel Mauclaire
                                                        ------------------------

                                       Lionel Mauclaire,  President and Director

<PAGE>
Item  7.

C.     Exhibits

16.01     Letter  dated  January  6,  2000  from  Registrant's  former principal
Independent  accountant.



Larry O'Donnell, CPA, P.C.                              Telephone (303) 745-4545

2280  South  Xanadu  Way
Suite  370
Aurora,  Colorado    80014





                                 January 6, 2000



Securities  And  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

LindseyTechnologies.com,  Inc.

I  agree  with  statements  (a)  under  the  Item  #4  in the Form 8-K report of
LindseyTechnolgies.com,  Inc.  dated  January  6,  2000.


Sincerely
/s/  Larry  O'Donnell,  CPA

By:  Larry  O'Donnell,  CPA,  PC







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