SECURITIES AND EXCHANGE COMMISSION
                                               WASHINGTON, DC 20549



                                                  Amendment No. 1
                                                     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): January 25,  2000
                                                           ------------------


                                             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 January 27, 2000 Lytkowski & Co., Inc. (the "Former Accountant") for
Arthur  Treacher's,  Inc. (the "Company")  resigned.  The Former  Accountant had
served as the Company's  independent  public accountant prior to its resignation
for fiscal  year  ended June 30,  1999.  The Former  Accountant's  report on the
financial  statements for the past year 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 during the fiscal year ended
June 30, 1999 or for the interim periods through January 27, 2000.

          The  Company  has  engaged  Daris Monk & Company to replace the Former
Accountant  as the  Company's  independent  certifying  public  accountant.  The
engagement  of the  new  accountant  was  ratified  by the  Company's  Board  of
Directors on March 19, 2000.


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.


May 16, 2000                                ARTHUR TREACHER'S INC.
                                             By:/s/ William Saculla, President
                                                    William Saculla, President