AMERICAN NORTEL COMMUNICATIONS INC
8-K, 2000-09-22
TELEPHONE & TELEGRAPH APPARATUS
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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: September 15, 2000 (Date of Earliest Event
                            Reported: June 21, 2000)

                      AMERICAN NORTEL COMMUNICATIONS, INC.


           WYOMING                 1-13134             87-0507851

      (State or other         (Commission File        (IRS Employer
     jurisdiction of               Number)               I.D. No.
                               incorporation
                        7201 East Camelback Rd. Suite 301
                            Scottsdale, Arizona 85251
                  (Address  of  principal  executive  officers)

                    Registrant's telephone number, including
                             Area code: 480.945-1266

Item  4.

(1.)  The  Registrant  reports  that on May 26, 2000, it dismissed its principal
certified  public  Accountant  for  the past 3 years, LaVoie, Charvoz & May, and
P.C.   The  accountant's  report  on  the  Registrant's financial statements for
either  of  the  past  three years contained no adverse opinion or disclaimer of
opinion.  Nor  were  any  reports  on  the  Registrant's  financial  statements
qualified  or modified as to uncertainty, audit scope, or accounting principles.

The decision to dismiss accountants was recommended and approved by the American
Nortel  Communications,  Inc.  Board  of  Director.

The Registrant reports that, over the three past fiscal years and the subsequent
interim  period,  it  had  no  disagreements  with  its  former  accountant  on:


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(i)  any  matter  of  accounting  principles  or  practices;
(ii)  financial  statement  disclosure;  or
(iii)  auditing  scope or procedure, which disagreements, if not resolved to the
satisfaction of the former accountant, would have caused it to make reference to
the  subject matter of the disagreements in connection with its report.  No such
scenario  existed  among  the  Registrant  and  its
former  accountant.

The  Registrant has submitted the Certified Public Accountant's response to this
Form  8-K  attached  hereto  as  Exhibit  i.

The  Registrant  also  reports  that  it  has  retained as its certifying public
accountants  the firm of King, Weber & Associates, P.C.  The date of King, Weber
&  Associates,  P.C.  engagement  was  June  1,  2000.


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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.


/s/William  P. Williams, President, Chief Executive Officer, and Chairman of the
Board


Date:  September  15,  2000


<PAGE>
Exhibit  I


September  15,  2000



Securities  and  Exchange  Commission
Washington,  D.C.  20549

Re:    American  Nortel  Communications,  Inc.
       File  No.  87-0507851

Dear  Sir  or  Madam:

We have read Item 4. (1) of the Form 8-K of American Nortel Communications, Inc.
dated  September  15,  2000,  and  agree  with the statements contained therein.

Very  truly  yours,

/s/LAVOIE  CHARVOZ  AND  MAY,  P.C.


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