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