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)
                                 March 10, 1998

                            Universal Heights, Inc.
             (Exact name of registrant as specified in its charter)


            Delaware                     0-20848                 65-0231984
  (State or other jurisdiction        (Commission              (IRS Employer
         of incorporation             File Number)           Identification No.)




          19589 N.E. 10th Avenue, Miami, Florida                    33179
         (Address of principal executive offices)                (Zip Code)



               Registrant's telephone number, including area code
                                 (305) 653-4274




                                Page 1 of 3 Pages





Item 8. CHANGES IN FISCAL YEAR END

         On March 10, 1998, the Board of Directors of Universal Heights, Inc., a
Delaware  corporation  ("Company"),  adopted a resolution changing the Company's
fiscal  year end from April 30 to December  31,  effective  January 1, 1998.  In
accordance with Rule 13a-10 promulgated  pursuant to the Securities and Exchange
Act of 1934,  as amended,  the  Company  will file a  transition  report on Form
10-KSB for the  transition  period  April 30 to December 31, 1997 within 90 days
from the Company's determination to change its fiscal year end.




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                                   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 thereunto duly authorized.

Date: March 13, 1998


                                      UNIVERSAL HEIGHTS, INC.


                                      By:/s/ Bradley I. Meier
                                         ------------------------------
                                         Bradley I. Meier
                                         President and Chief Executive
                                             Officer






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