SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549





                           FORM 8-K/A


                         CURRENT REPORT


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



Date of Report (Date of earliest event reported) July 10, 2001


                          INITIO, INC.
        (Exact name of registrant as specified in charter)


Nevada                     000-09848                22-1906744
(State or other juris-    (Commission              (IRS Employer
diction of Incorporation)  File number)        Identification No.)


2500 Arrowhead Drive, Carson City, Nevada                  89706
(Address of principal executive offices)                 (Zip Code)




Registrant's telephone number,
   including area code                          (775) 883-2711



  (Former Name or Former Address, if Changed Since Last Report)
Item 4.   Changes in Registrant's Certifying Accountant

          On July 10, 2001, Initio, Inc. (the "Company")

dismissed its independent public accountants, Arthur Andersen LLP

("Arthur Andersen") after failing to reach an agreement with

Arthur Andersen on its fees for the audit of the Company's

financial statements for the fiscal year ended April 30, 2001.

          Arthur Andersen's report on our financial statements

for either of the past two fiscal years ended April 30, 2000 and

1999 did not contain an adverse opinion or disclaimer of opinion

nor was it modified as to uncertainty, audit scope, or accounting

principles.

          The decision to change accountants was made by the

Company's President on July 10, 2001.

          During the past two fiscal years ended April 30, 2000

and 1999 and the subsequent interim period through July 10, 2001,

the Company has not had any disagreements with Arthur Andersen on

any matter of accounting principles or practices, financial

statement disclosure, or auditing scope or procedure, which, if

not resolved to Arthur Andersen's satisfaction, would have caused

it to make reference to the subject matter of the disagreement in

connection with its report and the financial statements for such

years.

          The Company has requested that Arthur Andersen furnish

a letter addressed to the Securities and Exchange Commission

stating whether Arthur Andersen agrees with the above statements.

A copy of such letter will be filed by amendment to this Form 8-

K/A.









                           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.


                              INITIO, INC.


August 22, 2001                    By             /s/ Martin Fox
                                          Martin Fox, President



Item 7.        Financial Statements and Exhibits.

EXHIBIT INDEX



Exhibit        Description

16.1                     Letter dated August 22, 2001, from
               Arthur Andersen Pursuant to Item 304(A)(3) of
               Regulation S-B.


                                                     Exhibit 16.1

               [LETTERHEAD OF ARTHUR ANDERSEN LLP]



August 22, 2001

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir/Madam:

We have read the first, third and fourth paragraphs of Item 4
included in the Form 8-K dated August 22, 2001 of Initio, Inc.
filed (to be filed) with the Securities and Exchange Commission
and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP



cc: Mr. Martin Fox, President, Initio, Inc.