Securities and Exchange Commission

                                        Washington D.C.

                                            Form 8-K

                                         Current Report

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

Date of Report (date of earliest event reported) March 15, 2000


                             Silver Bow Antique Aviation
                (Exact name of registrant as specified in its charter)

                                        Nevada
                  (state of other jurisdiction of incorporation)

  0-25997                                        91-1939533
Commission file number                    IRS employer identification number


 83-888 Avenue 51
Coachella, CA 92236
(address of principal executive offices)

760-398-9700
(Registrants phone number including area code)














Item 4.   Changes in Registrant's Certifying Accountant.

          1.   (I)  The Registrants former independent accountant Julius Otto,
                    resigned from that capacity on March 14, 2000.

               (II  The report by Julius Otto on the financial statements of the
                    Registrant dated March 31, 1999 including a balance sheet
                    as of December 31, 1998 and the statements of operations,
                    cash flows and statement of stockholders' equity for the
                    year ended December 31, 1998 did not contain an adverse
                    opinion or a disclaimer of opinion, or was qualified or
                    modified as to uncertainty, audit scope or accounting
                    principles, except as to the going concern nature of the
                    registrant.

               (III During the period covered by the financial statements
                    through the date of resignation of the former accountant,
                    there were no  disagreements with the former accountant
                    on any matter of  accounting principles or practices,
                    financial statement disclosure, or auditing scope or
                    procedure.

               A letter from the former independent accountant for the
               Registrant is attached as an exhibit to this form 8-K.

          2.   On March 15, 2000 the Registrant engaged David M. Winings
               C.P.A. as Its new independent accountant.



Item 7 Financial Statements, Pro Forma Financial Information and Exhibits.

               (C)  Enhibits

                    16.1 Letter from Julius Otto former principal accountant
                    for the Registrant. Page 3 is a manually signed original.


















                         Signatures



Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized


Dated March 15, 2000                       Silver Bow Antique Aviation

                                           By: /s/ Dempsey K. Mork
                                           President