STERLING SUGARS INC
8-K, 1999-03-08
SUGAR & CONFECTIONERY PRODUCTS
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                      SECURITIES AND EXCHANGE COMMISSION

                           Washington, D. C. 20549

                                   FORM 8-K

                                CURRENT REPORT

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

       Date of Report (Date of earliest event reported) February 8, 1999

                             STERLING SUGARS, INC.
                             ---------------------

              (Exact name of registrant as specified in charter)

       Delaware                      0-1287                  72-0327950
       -----------------------------------------------------------------
       (State or other      (Commission File Number)        (IRS employer
       jurisdiction of                                   identification No.)
       incorporation)


       P. O. Box 572        Franklin, Louisiana                   70538
       -----------------------------------------------------------------
       (Address of principal executive offices)                (Zip Code)


       Registrant's telephone number including area code   (318) 828 0620

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








  




















    ITEM 4: CHANGE OF REGISTRANT'S CERTIFYING ACCOUNTANT

         At the Company's Board of Directors meeting on February 8, 1999
    the Board appointed the accounting firm of Broussard, Poche, Lewis &
    Breaux, LLP as independent accountants for the Registrant for 1999.  The
    work of LeGlue & Company was terminated at that time.

         During the two most recent fiscal years and the interim periods
    subsequent to July 31, 1998, there have been no disagreements with
    LeGlue & Company on any matter of accounting principles or practices,
    financial statement disclosure or auditing scope or procedure or any
    reportable events.

         LeGlue's report on the financial statements for the past two years
   contained no adverse opinion or disclaimer and was not qualified or
   modified as to uncertainty, audit scope or accounting principles.

         The Registrant has requested that LeGlue & Company furnish it with
   a letter addressed to the SEC stating whether it agrees with the above
   statements.  A copy of LeGlue & Company's letter to the SEC, dated March
   8, 1999, is filed as Exhibit 16 to Form 8-K.  

        



                                  SIGNATURES

    Pursuant to the requirements of the Securties Exchange Act of 1934, the
    registrant has duly caused this report to be signed on its behalf of the
    undersigned thereunto duly authorized.

                                             Sterling Sugars, Inc.

    Date: March 8, 1999                   By: 
                                              ---------------------------
                                              Vice President & Treasurer

    Date: March 8, 1999                   By: 
                                              ---------------------------
                                              President & CEO
















                                       

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                                                             EXHIBIT 16
                        LeGLUE & COMPANY, CPAs
                     (A Professional Corporation)


     Securties and Exchange Commission
     Washington, D. C.  20549

     Gentlemen:

          We were previously principal accountants for Sterling Sugars, Inc.
     and on September 11, 1998, we reported on the financial statements of
     Sterling Sugars, Inc. as of and for the six months ended July 31, 1998.
     We were notified on March 5, 1999 that the Board of Directors in their
     meeting of February 8, 1999 dismissed us as principal accountants of
     Sterling Sugars, Inc.  We have read Sterling Sugars, Inc. statements
     included under Item 4 of its Form 8-K dated March 8, 1999 and we agree
     with such statements.

                                             Very truly yours,

                                             LeGlue & Company, CPAs

                                             /s/ LeGlue & Company
                                             (A Professional Corporation)

     New Orleans, La.
     March 8, 1999


                                             








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