SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549



                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                          SECURITIES AND EXCHANGE ACT


           Date of report (Date of earliest event reported): April 21, 1999


                            ARTHUR TREACHER'S, INC..
               (Exact Name of Registrant as Specified in Charter)


            UTAH                   0-22315                 34-1413104     
(State or Other Jurisdiction     (Commission             (IRS Employer
       of Incorporation)         File Number)          Identification No.)

7400 BAYMEADOWS WAY, SUITE 300, JACKSONVILLE FLA.                 32256    
      (Address of Principal Executive Offices)                 (Zip Code)


      Registrant's telephone number, including area code:   (904) 739-1200 





Item 4.  Changes in Registrant's Certifying Accountant.

         On April 21, 1999, KPMG LLP (the "Former  Accountant")  notified Arthur
Treacher's Inc.(the "Company") that the client-auditor  relationship had ceased.
The Former Accountant had served as the Company's  independent public accountant
prior to its  resignation.  The  Former  Accountant's  report  on the  financial
statements  for the past two years did not  contain  any  adverse  opinion  or a
disclaimer of opinion,  nor was it qualified or modified as to any  uncertainty,
audit  scope or  accounting  principles.  There were no  disagreements  with the
Former Accountant on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure.

          The Company  has  engaged  Lytkowski & Pease LLP to replace the Former
Accountant  as the  Company's  independent  certifying  public  accountant.  The
Company  anticipates  that the engagement of the new accountant will be ratified
by the Company's Board of Directors at the next meeting of the Board.

Item 7.  Financial Statements and Exhibits

         (c) Exhibits:

                  16.1 Letter on change in certifying public accountant.


                                   SIGNATURES

         Pursuant to the  requirements  of the  Securities  and  Exchange Act of
1934,  the  registrant has duly caused this report to be signed on behalf by the
undersigned hereunto duly authorized.


April 26, 1999                      ARTHUR TREACHER'S INC.

                                    By:/s/ William Saculla, President
                                           William Saculla, President