GREAT AMERICAN HOTELS & RESORTS INC
8-K, 1999-10-06
HOTELS & MOTELS
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                     U.S. SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 8-K

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

Date of Report (Date of earliest event reported) October 1, 1999
                                                 ---------------

                     GREAT AMERICAN HOTELS & RESORTS, INC.
                 ----------------------------------------------
                 (Name of small business issuer in its charter)

          GEORGIA                     0-19852                  58-1956846
- ----------------------------       ------------          -----------------------
(State of other Jurisdiction       Commissioner              (IRS employer
     of incorporation)              file number          identification number)

 120 Firestone Pointe, Duluth, Georgia                        30097-2077
- ----------------------------------------                     ------------
(Address of principal executive offices)                      (Zip Code)

Registrants telephone number, including area code (678) 473-1820
                                                  --------------

Item 4.  Changes in Registrant's Certifying Accountant.

     On October 1, 1999 Great American Hotels and Resorts,  Inc.  engaged Stark,
Tinter &  Associates,  LLC as the  principal  accountant  to audit the financial
statements of Great American Hotels and Resorts, Inc.

                                   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.


                                      Great American Hotels and Resorts, Inc.
Date:    October 6, 1999              By: /s/ Edward Bates
                                      ------------------------------------------
                                      Edward Bates, President,
                                      Chairman of the Board and Director




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