AMERICAN SPORTS HISTORY INC
8-K, 1997-12-30
PERIODICALS: PUBLISHING OR PUBLISHING & PRINTING
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                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT 

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

        Date of Report (Date of Earliest Event Reported): December 22, 1997


                       AMERICAN SPORTS HISTORY INCORPORATED
             (Exact Name of Registrant as Specified in its Charter)


                   NEVADA                   33-55254-46      87-0485307
               (State or other             (Commission     (IRS Employer
                 jurisdiction              File Number)    Identification
               of incorporation)                               Number)


     18-I Heritage Drive, Chatham, New Jersey                  07928
     (Address of principal executive offices)                (Zip Code)


                                    (973) 635-0665
               (Registrant's telephone number, including area code)


                                    Not applicable         
           (Former name or former address, if changed since last report)

Total sequentially numbered pages in this document: 2


<PAGE>


ITEM 4.   Changes in Registrant's Certifying Accountant

     (a)  At its board meeting on  October 23, 1997,  the  Board of Directors of
American Sports History Incorporated engaged the accounting firm of  Michelle M.
Gelinas, C.P.A. as independent accountants for the Registrant for 1996 and 1997.
The work of Hollander, Gilbert & Co. was recently terminated which was after the
Form 10-KSB report for December 31, 1995 was filed with the SEC on  September 4,
1996.

     (b)  During the two most recent fiscal years and interim period  subsequent
to December 31, 1995, there have been no disagreements with Hollander, Gilbert &
Co.  on  any  matter of accounting principles or practices,  financial statement
disclosure, or auditing scope or procedure or any reportable events.

     (c)  Hollander, Gilbert & Co.'s report on the  financial statements for the
two  years  1994 and 1995  contained no adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty  (except as  to  "ability to
continue as a going concern"), audit scope or accounting principles.

     (d)  The Registrant has requested that  Hollander, Gilbert & Co. furnish it
with a letter addressed to the  SEC  stating  whether it  agrees  with the above
statements.   The  Registrant  delivered  a  copy  of  this Form  8-K  report to
Hollander, Gilbert & Co.  on  December 22,  1997.   Hollander, Gilbert & Co. has
provided such letter which is incorporated into this Form 8-K report.





                              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.


                                 American Sports History Incorporated
                                 ------------------------------------
                                        (Registrant)




                                 /S/  Vincent M. Nerlino
                                 -------------------------------
                                 Vincent M. Nerlino 
                                 President



Date:  December 22, 1997   

<PAGE>





Securities and Exchange Commission Mail Stop 9-5 Washington, DC 20549

Dear Sirs/Madams:

      We have read Item 4 of Form 8-K of American Sports History Incorporated to
be filed  with the  Securities and Exchange Commission dated  December 22, 1997,
and agree with the statements made in paragraphs (b) and (c).


/S/  Hollander, Gilbert & Co.
- -----------------------------

Hollander, Gilbert & Co.
Los Angeles, California
December 23, 1997







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