UNITED STATES
              SECURITIES AND EXCHANGE COMMISSION
                    WASHINGTON, D.C. 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): June 2, 2005

                Commission file number #0-8463

                   PISMO COAST VILLAGE, INC.
     ______________________________________________________
     (Exact Name of Registrant as Specified in Its Charter)

         California                          95-2990441
_________________________________________________________________
(State or other jurisdiction of             (IRS Employer
 incorporation or organization)          (Identification No.)

   165 South Dolliver Street, Pismo Beach, California  93449
_________________________________________________________________
      (Address of Registrant's Principal Executive Offices)

        (Registrant's telephone number)   (805) 773-5649

Check the appropriate box below if the Form 8-K filing is
intended to simultaneously satisfy the filing obligation of the
registrant under any of the following provisions:

[ ] Written communications pursuant to Rule 425 under the
    Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the
    Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b)
    under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13 e-4(c)
    under the Exchange Act (17 CFR 240.13e-4(c))

<page>

ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

The Audit Committee of the Board of Directors of Pismo Coast
Village, Inc. (the "Company"), has recommended and approved the
selection of the accounting firm of Brown Armstrong Paulden
McCown Starbuck & Keeter ("Brown Armstrong") to replace the firm
of Glenn, Burdette, Phillips, and Bryson as the Company's
independent accountants effective May 31, 2005. Glenn, Burdette,
Phillips and Bryson resigned as the Company's principal
accountants on that date due to their firm's decision to cease
performing audits for SEC engagements. Brown Armstrong has
informed the Company that it has accepted the engagement to act
as the Company's principal accountants.

The Company is not aware of any disagreements with Glenn,
Burdette, Phillips and Bryson on any matter of accounting
principals or practices, financial statement disclosure or
auditing scope or procedure. Additionally, there were no
reportable events pursuant to Item 304(a)(iv) of Regulation S-B
under the Securities Act of 1933.

The Company has provided Glenn, Burdette, Phillips and Bryson
with a copy of the disclosures the Company is making in this Form
8-K report in response to the disclosures required by Regulation
S-B, Item 304(a). The former accountant has been provided an
opportunity to furnish the Company with a letter addressed to the
Commission stating its agreement and absence of any disagreement
with the statement by the Registration in response to this Item.
Glenn, Burdette, Phillips and Bryson did not furnish such a
letter to the Company.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(c) Exhibits.

Number     Exhibit
______     ______________________________________________________

16*        Notification letter dated May 31, 2005 from Glenn,
           Burdette, Phillips and Bryson to the Audit Committee
           of Pismo Coast Village Inc. regarding resignation of
           principal accounting firm.

_______________
* Filed Herewith

<page>

                          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.

                                PISMO COAST VILLAGE, INC.


Date: June 2, 2005              By: JAY JAMISON
                                    Jay Jamison
                                    Chief Operating Officer,
                                    General Manager and
                                    Assistant Corporate Secretary