UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 8-K/A

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

                                 Date of Report:
                                February 19, 2003
                    Amending Form 8-K filed February 18, 2003
              (Date of earliest event reported: February 17, 2003)

                           KNOWLEDGE FOUNDATIONS, INC.
             (Exact name of registrant as specified in its charter)

                                    Delaware
                 (State or other jurisdiction of incorporation)

                                    333-98049
                            (Commission File Number)

                                   88-0418749
                        (IRS Employer Identification No.)

                   7852 Colgate Avenue, Westminster, CA  92683
               (Address of principal executive offices) (Zip Code)

                                 (949) 857-1133
                         (Registrant's telephone number)


ITEM  4.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT.

     The  Registrant  previously  reported, on Form 8-K filed February 17, 2003,
the  dismissal  of  Registrant's  independent  auditor,  Corbin & Wertz ("C&W"),
effective  February  17,  2003.  Please  see  Item  7  below  for  a copy of the
agreement  letter  required  by  Item  304(a)(3)  of  Regulation  S-B.

ITEM  7.  FINANCIAL  STATEMENTS  AND  EXHIBITS.

99.1     Letter  from  Corbin & Wertz to the Securities and Exchange Commission,
dated  February  17,  2003



                                   SIGNATURES

     Pursuant  to  the  requirements  of  the  Securities  Exchange Act of 1934,
Registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  hereunto  duly  authorized  on  February  19,  2003.

Knowledge  Foundations,  Inc.,  a  Delaware  corporation

By:  /s/  Michael  Dochterman

Michael  Dochterman,
President,  CEO  and  Director