CONTINENTAL AMERICAN TRANSPORTATION INC
8-K/A, 1997-11-06
TRUCKING & COURIER SERVICES (NO AIR)
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                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549


                               -------------------


                  AMENDMENT NO. 1 TO CURRENT REPORT ON FORM 8-K
                  FILED WITH THE COMMISSION ON OCTOBER 14, 1997


                     PURSUANT TO SECTION 13 OR 15(d) OF THE

                         SECURITIES EXCHANGE ACT OF 1934


Date of Report (Date of earliest event reported):   October 14, 1997

CONTINENTAL AMERICAN TRANSPORTATION, INC.
         Exact name of Registrant as specified in charter)

Colorado         0-18729           84-1089599
(State or other       (Commission            (IRS employee
jurisdiction of       file number)           identification
incorporation                                       no.)


   495 Lovers Lane Road, Calhoun, Georgia          30701
- --------------------------------------------------------
     (Address of principal executive office)     Zip Code

Registration telephone number, including area code: (706) 629-8682













<PAGE>



Item 4.           Changes in Registrant's Certifying Accountant.


                  Registrant  hereby  files its  Amendment  No. 1 to its Current
                  Report on Form 8-K  concerning  the  termination of its former
                  auditors,  Rosenberg  Rich Baker  Berman & Company on or about
                  October 6, 1997,  dated  October 14, 1997,  and filed with the
                  Securities  and Exchange  Commission  on October 14, 1997,  by
                  attaching as an Exhibit  thereto a letter from  Rosenberg Rich
                  Baker Berman & Company,  dated  October 30, 1997,  received by
                  Registrant on November 5, 1997 and addressed to the Securities
                  and Exchange Commission.

Item 7.           Financial Statements and Exhibits.

                  (c)(16)  Letter from  Rosenberg Rich Baker Berman & Company to
                  the Securities and Exchange Commission, dated October 30, 1997
                  and received by Registrant on November 5, 1997.



                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended,  the  Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.

                                CONTINENTAL AMERICAN TRANSPORTATION, INC.


                                 By: s/Timothy Holstein
                                    Timothy Holstein, President

Dated:  November 6, 1997








catfor20.8kA

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                                 EXHIBIT (C)(16)

                                 Rosenberg Rich
                             Baker Berman & Company
                                380 Foothill Road
                          Bridgewater, New Jersey 08807


                                October 30, 1997


Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We have reviewed the  statements  made by Continental  American  Transportation,
Inc.  (CAT) in its current  report on Form 8-K, dated October 6, 1997 filed with
the Securities  and Exchange  Commission,  under the Securities  Exchange Act of
1934, as amended, (the "Form 8-K").

We do not agree  with the  statements  made in the Form 8-K to the extent and as
described below.

The Form 8-K states that  Rosenberg  Rich Baker  Berman & Company was advised by
CAT on October 6, 1997 that CAT was discontinuing  Rosenberg Rich Baker Berman &
Co's services as the Company's independent auditor.
We were not so advised until October 14, 1997.

In  addition,  by letter  dated  August 4, 1997,  Rosenberg  Rich Baker Berman &
Company advised CAT that in Rosenberg Rich Baker Berman & Company's opinion, CAT
did not  have  in  place  effective  internal  control  and  accounting  systems
sufficient to safeguard CAT's assets and report CAT's performance.

                                                   Very truly yours,

                                                   s/Frank S. LaForgia

                                                   Frank S. LaForgia, CPA
                                                   Member of the Firm

FSL:rmt
c:       Timothy Holstein, Chairman of the Board
         Continental American Transportation, Inc.















catfor20.8ka(Exhibit)


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