DIGITRAN SYSTEMS INC /DE
8-K/A, 1999-08-30
MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES
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                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549


                                    FORM 8-K/A

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                          SECURITIES AND EXCHANGE ACT


           Date of report (Date of earliest event reported): July 2, 1999


                            DIGITRAN SYSTEMS, INCORPORATED.
               (Exact Name of Registrant as Specified in Charter)


            DELAWARE                  1-11034                72-0861671
(State or Other Jurisdiction     (Commission             (IRS Employer
       of Incorporation)         File Number)          Identification No.)

2176 NORTH MAIN, P.O. BOX 6310, NORTH LOGAN, UTAH              84341-6310
      (Address of Principal Executive Offices)                 (Zip Code)


      Registrant's telephone number, including area code:   (435) 752-9067

<PAGE>


{Item 4 was previously reported and filed and is now being amended to more
accurately reflect stipulations referred to in Item 304(a)(1)(i).  This report
is filed to amend the previous report.}

Item 4.  Changes in Registrant's Certifying Accountant.

         On July 2, 1999, Digitran Systems, Incorporated (the "Company")
notified Tanner + Co. (the "Former  Accountant") that the client-auditor
relationship had been terminated. The Former Accountant had served as the
Company's  independent public accountant prior to this termination.  The
Former Accountant's  report  on the  financial statements  as of and for the
years ended April 30, 1998 and 1997 was qualified with respect to the
Company's ability to continue as a going concern.  There were no
disagreements  with the Former Accountant as of and for the years ended April
30, 1998 and 1997 and the subsequent interim period through July 2, 1999 on
any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which disagreement(s), if not
resolved to the satisfaction of the former accountant would have caused it to
make reference to the subject matter of the disagreement(s) in connection with
their report.

The Company  has  engaged  Jones, Jensen & Company as of July 2, 1999 to
replace the Former Accountant  as the  Company's  independent  certifying
public  accountant.  The engagement of the new accountants was ratified by the
Company's Board of Directors at the July 1, 1999 meeting of the Board.
Item 7.  Financial Statements and Exhibits


   (c) Exhibits:

                  16.1 Letter on amendment changes in certifying public
accountant.



                                   SIGNATURES

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


July 19, 1999
- -------------
Date
                                    By:/s/ Loretta Trevers, President
                                       ------------------------------
                                           Loretta Trevers, President




Exhibit 16.1

                              August 25, 1999


Office of The Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

Re: Digitran Systems, Incorporated

Ladies and Gentlemen:

     We were previously principal accountants for Digitran Systems,
Incorporated.  And, under the date of September 11, 1998, we reported on the
consolidated financial statements of Digitran Systems, Incorporated as of and
for the years ended April 31, 1998 and 1997.  On July 2, 1999, our services
were terminated.  We have read Digitran Systems, Incorporated's statements
included under Item 4 of its Form 8-K/A dated July 19,999, and we agree with
such statements, except that we are not in a position to agree or disagree
with Digitran Systems, Incorporated's statement that they have engaged Jones,
Jensen & Company as independent certified public accountants and that such
engagement was ratified by the Board of Directors at the July 1, 1999 meeting.

                              Very truly yours,


                              TANNER + CO.



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