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 10, 2004

                            Alnilam Corporation
                           ---------------------
           (Exact Name of Registrant as Specified in Its Charter)

                                   Nevada
                                 ----------
               (State of Other Jurisdiction of Incorporation)


     0-32329                                             91-2081398
- ------------------------                   --------------------------------
(Commission File Number)                  (IRS Employer Identification No.)

3857 Birch Street, Suite 606, Newport Beach, California              92660
- -------------------------------------------------------             -------
   (Address of Principal Executive Offices)                      (Zip Code)

                               (949) 644-0095
                              ---------------
            (Registrant's Telephone Number, Including Zip Code)



       (Former Name or Former Address, if Changed Since Last Report)

Item 4.   Change in Registrant's Certifying Accountant

On February 17, 2004, our independent auditors, Bierwolf, Nilson &
Associates, Certified Public Accountants, informed us that on February 10,
2004, that firm had merged its operations into Chisholm, Bierwolf & Nilson,
LLC. Bierwolf, Nilson & Associates had audited our financials statements for
the two fiscal years ended September 30, 2003 and 2002 and its reports for
each of the two fiscal years did not contain an adverse opinion, disclaimer
of opinion, nor were they qualified or modified as to uncertainty, audit
scope or accounting principles. There were no disagreements with Bierwolf,
Nilson & Associates on any matter regarding accounting principles or
practices, financial statement disclosure, or auditing scope or procedure
during the past two fiscal years or any subsequent interim period preceding
the date of resignation. Our board of directors approved the change in
auditors.

During the two most recent fiscal years ended September 30, 2003 and 2002,
and through February 12, 2004, we did not consult with Chisholm, Bierwolf &
Nilson, LLC regarding either: (i) the application of accounting principles to
a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on our financial statements, and neither a
written report was provided to us nor oral advice was provided that Chisholm,
Bierwolf & Nilson, LLC concluded was an important factor considered by us in
reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) any matter that was either the subject of a disagreement or a
reportable event.


Item 7.   Financial Statements and Exhibits.

     Exhibits

     16.1 Letter from Bierwolf, Nilson & Associates


                                 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.

                                             Alnilam Corporation


Date: February 18, 2004                      By: /S/ Jason Daggett
                                             ---------------------------
                                             Jason Daggett, President