SECURITIES AND EXCHANGE COMMISION

                               WASHINGTON DC 20549

                                    FORM 8-K


                Current Report Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934


Date of Report: May 22, 2002
(Date of earliest event reported)


                      Intrepid Technology & Resources, Inc.
                      -------------------------------------
             (Exact Name of Registrant as Specified in its Charter)


         Idaho                       000-30065                   82-0230842
         -----                       ---------                   ----------
(State of Incorporation)        (Commission File No.)        (I.R.S. Employer
                                                            Identification No.)

501 Broadway Suite 200 Idaho Falls, Idaho 83402
- -----------------------------------------------
(Address and Zip Code of the Principal Executive Offices)


Registrant's telephone number including area code:  (208) 529-5337


                         Iron Mask Mining Company, Inc.
                         ------------------------------
                    656 Cedera Street, Ponderay, Idaho 83852.
                    -----------------------------------------
                           (Former Name and Address)



Item 1. Changes in Control of Registrant

None

Item 2. Acquisition or Disposition of Assets

None

Item 3. Bankruptcy or Receivership

None

Item 4. Changes in Registrant's Certifying Accountant

On May 17, 2002, Intrepid Technology & Resources,  Inc.,  (Registrant) dismissed
Scott Beggs & Company  Certified  Public  Accountant as  Registrant's  principal
accountant  and  engaged  the  services  of  Balukoff   Lindstrom  &  CO.,  P.A.
("BL&Co.").  Scott Beggs & Company  Certified Public Accountant was Registrant's
auditor for the year ended June 30, 2002. Scott Beggs & Company Certified Public
Accountant's  report on the financial  statements of the registrant for the year
ended  June 30,  2001 was  unqualified.  There  have  been no  disagreements  or
reportable  events between Scott Beggs & Company Certified Public Accountant and
Registrant  on any  matter of  accounting  principles  or  practices,  financial
statement disclosures,  or auditing scopes or procedure for the prior year ended
June 30, 2001 and subsequent  interim period through,  2001.  December 31, 2001.
The term  "disagreement"  is utilized in accordance  with Item 304 of Regulation
S-K.  Registrant provided Scott Beggs & Company Certified Public Accountant with
a copy of this  Current  Report on Form 8-K prior to its filing with the SEC and
requested that Scott Beggs & Company Certified Public Accountant furnish it with
a letter,  addressed to the Securities and Exchange Commission,  indicating that
it agrees with the statements  contained in this Current Report on Form 8-K and,
if it does not agree,  indicating the  statements  with which it does not agree.
Scott Beggs & Company Certified Public Accountant  submitted such a letter dated
May  22,  2002,  stating  that  they  agreed  with  the  statements  made in the
disclosure  set out in Item 4 of this Form 8-K, copy of which letter is attached
hereto as an exhibit.



Item 5. Other Events

None.

Item 6. Resignations of Registrant's Directors

None.

Item 7. Financial Statements and Exhibits


Exhibit 1 - Accountant Letter


Item 8. Change in Fiscal Year

None.

                                   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.

                                           INTREPID TECHNOLOGY & RESOURCES, INC.


                                                           By: /s/ Dennis Keiser
                                                           ---------------------
                                                        Dennis Keiser, President

Date:  May 22, 2002