PENN-AKRON CORPORATION

                 U. S. Securities and Exchange Commission
                        Washington, D. C. 20549

                                FORM 8-K

         CURRENT REPORT UNDER SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934

          Date of Report (Date of earliest event reported)
                         March 13, 2000


                    Commission File No. 0-12597

                       PENN-AKRON CORPORATION
          (Name of Small Business Issuer in its Charter)

              NEVADA                         11-843262
   (State or Other Jurisdiction of     (I.R.S. Employer I.D. No.)
    incorporation or organization)

                   5882 South 900 East, Suite 202
                     Salt Lake City, UT 84121
            (Address of Principal Executive Offices)

            Issuer's Telephone Number: (801)269-9500

     Indicate  by check mark  whether the  Registrant  (1) has
filed all reports required to be filed by Sections 13 or 15(d) of
the  Securities Exchange Act of 1934  during  the  preceding  12
months  (or for such shorter  period  that the Registrant was
required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days.
(1)  Yes  X       No              (2) Yes   X      No
         ----        ----                 ----        ----


CHANGES IN DOMICILE


Item 5.  On March 13, 1999 the Company, through a majority
shareholder vote, changed its domicile to Nevada through a merger
with Penn-Akron Corporation, a Nevada corporation. The Plan of
Merger provided for the dissenting shareholders to be paid the
amount, if any, to which they would be entitled under the Delaware
Corporation Statues with respect to the rights of dissenting
shareholders. The company also changed its par value to $.001 and
the amount of authorized common stock to 100,000,000.

In addition, on March 13, 2000 the Board of Directors determined
that it was in the best interest of the Company to effect a 1.75
for 1 forward split of its common stock.

Exhibits and Reports on Form 8-K

Exhibit Number           Description
- --------------           -----------
     3.(i)               Articles of Incorporation   Nevada
     3.(ii)              By-Laws
     2                   Articles of Merger   Delaware to Nevada
     2                   Plan of Merger - Delaware to Nevada


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.

                           Penn-Akron Corporation

Date: 4-7-00               By /s/ Curtis Olsen
                           President and Director