NPC Holdings, Inc. 8-K

                 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)
                          August 8, 2000


                    Commission File No. 0-8536

                        NPC Holdings, Inc.
          (Name of Small Business Issuer in its Charter)

              NEVADA                        84-1034362
   (State or Other Jurisdiction of     (I.R.S. Employer I.D. No.)
    incorporation or organization)

                  4685 S. HIGHLAND DR, SUITE 202
                     SALT LAKE CITY, UT 84117
            (Address of Principal Executive Offices)

            Issuer's Telephone Number: (801)274-1011

     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
         ----     ----                  ----      ----

Item 4.  Changes in and Disagreements with Accountants on Accounting and
Financial Disclosure.

Hein + Associates, LLP, Certified Public Accountants located in Denver,
Colorado audited the financial statements of NPC Holdings, Inc. (formerly
known as The New Paraho Corporation) for the years ended June 30, 1999 and
1998.  Hein + Associates, LLP was dismissed by management on August 8,
2000, as a result of engaging another auditor for the Company, Pritchett,
Siler & Hardy, PC on August 7, 2000.

The decision to change accountants was approved by the board of directors.

There were no disagreements between the Company and Hein + Associates,
whether resolved or not resolved, on any matter of accounting principles or
practices, financial statement disclosure or auditing, scope or procedure
which, if not resolved, would have caused them to make reference to the
subject matter of the disagreement in connection with their reports.

The Reports of Hein + Associates for the years 1999 and 1998 did not
contain any adverse opinions or disclaimers of opinion, but noted as to
uncertainty, audit scope or accounting principles as follows:

Note 2 to the audited financial statements of NPC Holdings, Inc. for the
years ended June 30, 1999 and 1998, addressed "Going Concern"
uncertainties, which stated, in part, "...Ultimately, the Company's ability
to continue as a going concern is dependent on obtaining third party
financing to construct a commercially feasible oil shale retort facility,
and achieving profitable operations." Management does not disagree with
this statement.

Management did not consult Pritchett, Siler & Hardy, PC regarding the
application of accounting principles to a specific completed or
contemplated transaction or the type of audit opinion that might be
rendered, nor concerning any matter that was the subject of any
disagreement or event.


Exhibits           Description
- --------           -----------
EX-16              Letter regarding change of certifying accountant


                             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.

                           NPC Holdings, Inc.


Date: 8-8-00              By /S/ Kip Eardley
                           President