UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                    FORM 8-K



                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934



       Date of Report (Date of earliest event reported) February 23, 2000

                               VOIP TELECOM, INC.
                              (Name of Registrant)

  Nevada                         0-28697               94-3342064
(State or other jurisdiction   (Commission            (IRS Employer
        of incorporation)      File Number)       Identification No.)


            16935 West Bernard Drive, Suite 232, San Diego, CA 92127
                    (Address of principle executive offices)



Registrants telephone number, including area code     (858) 618-1710




          (Former name or former address, if changed since last report)







Item 1.  Changes in Control of Registrant

         No events to reports

Item 2. Acquisition of Disposition of Assets

         No events to report

Item 3.  Bankruptcy of Receivership

         No events to report.

Item 4. Changes in Registrants Certifying Accountant

         Resignation of HJ & Associates, LLC.

a. On February 6, 2001 VOIP  Telecom,  Inc.  received  the  resignation  of HJ &
Associates, LLC. as its independent public accountant.

b.  HJ  &  Associates,  LLC.  and  its  predecessor  company,  Jones,  Jensen  &
Associates,  LLC, were VOIP Telecom Inc.s independent  public  accountant,  and
have issued all reports on financial  statements  of VOIP Telecom,  Inc.,  since
November 1999 date. No reports  contained any adverse opinions or disclaimers of
opinion and were not modified as to audit scope or  accounting  principals,  but
only  modified  as to the  uncertainty  of the  company  continuing  as a  going
concern.

c. There have been no  disagreements  with HJ & Associates LLC. on any matter of
accounting  principle or practices,  financial statement  disclosure or auditing
scope or procedure which if not resolved to the  satisfaction of HJ & Associates
LLC. would have caused HJ & Associates  LLC. to make reference to such matter in
connection with its reports.

         Hiring of Armando C. Ibarra CPA (Ibarra)

a. On February 22, 2001 VOIP Telecom Inc. appointed Armando C. Ibarra CPA as its
independent  public  accountants  for the fiscal year ending  December 31, 2000.
During VOIP  Telecom,  Inc.s  fiscal year the  Company has not  consulted  with
Ibarra on items regarding either (1) the application of accounting principles to
a specific transaction, either completed or proposed; (2) the type of audit that
might be rendered on the financial statements;  or (3) the subject matter of any
disagreement or event (as defined in Item 304(a)(1)(iv) of Regulation SB).

VOIP  Telecom,  Inc. has  furnished  HJ &  Associates,  LLC.  with a copy of the
foregoing  disclosure  and requested HJ & Associates,  LLC. to furnish it with a
letter addressed to the Securities & Exchange  Commission stating whether or not
it  agrees  with  the  foregoing  statements.  A copy  of the  letter  from HJ &
Associates to the  Securities & Exchange  Commission  dated  February 3, 2001 is
filed as exhibit hereto.

Item 5. Other  Matters

         No events to report.

Item 6. Resignation of Registrants Directors

         No events to report

Item 7.  Financial Statements

         None.

Exhibits
         4.1      Accounting Letter









     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  in its  behalf by the
undersigned hereinto duly authorized.




                                VOIP Telecom, Inc.



                                /S/ Alexander Anderson
                                Alexander Anderson, Chief Executive Officer

February 23, 2001