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 (Date of earliest event Reported) September 19, 2002


                        L & L FINANCIAL HOLDINGS, INC.
             (Exact name of registrant as specified in its charter)


       NEVADA                    000-32505                 91-2103949
(State of Incorporation)  (Commission File Number)   (I.R.S. Employer
                                                      Identification No.)


                     26318 127th Avenue SE, Kent, WA  98031-7970

       (Address of principal executive office)         (Zip Code)

Registrant's Telephone Number, Including Area Code   (206)-779-3068


                                      N/A
          (Former name or former address if changed since last report)






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ITEM 1. CHANGES IN CONTROL OF REGISTRANT

       N/A

ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS

       N/A

ITEM 3. BANKRUPTCY OR RECEIVERSHIP

       N/A

ITEM 4. CHANGE IN THE REGISTRANT'S CERTIFYING ACCOUNTANT

L  &  L  Financial  Holdings, Inc. (referred to as the "Registrant" or "L & L")
hereby reports that Braverman  &  Company,  P.C.  ("Braverman") resigned as the
Registrant's independent auditor on April 3, 2002.  The  Registrant  retained a
SEC Practice CPA firm, Moores Rowland, Hong Kong ("Rowland") on April 24, 2002,
to  serve  as its independent auditor for the L & L's financial statements  for
the fiscal year  ended  on  April 30, 2002. The Registrant's Board of Directors
accepted Braverman's resignation.

Braverman has issued unqualified  audit  reports for Royal Coronado Company Ltd
("Royal") for the fiscal years ended February  29,  2000 and February 28, 2001.
After  the  merger of Royal with L&L Investment Holdings,  Inc.  on  8/18/2001,
Braverman also  reviewed  and  issued unqualified review reports on the interim
consolidated financial statements  for  Royal  (consisting  both  Royal and L&L
Investment  Holdings,  Inc.)  for  the  quarters  ended  on  8/31/2001  and  on
11/30/2001.

After the last quarterly review issued on January 31, 2002, the Registrant did
not sign the audit engagement letter provided by Braverman, and did not engage
Braverman in performing further work. Braverman resigned on April 3, 2002.

During the Registrant's two most recent fiscal years, and any subsequent
interim periods preceding Braverman's resignation, there were no disagreements
with Braverman, the former accountant on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure.

During  the  Registrant's  most  recent  fiscal  year  and  up  to the date the
Registrant retained Rowland on April 24, 2002, the Registrant had not consulted
with Rowland on items which related to the application of accounting principles
to  a specified transaction (proposed or completed) by the Registrant,  or  the
type  of  audit  opinion  that  might be rendered on the Registrant's financial
statements.


ITEM 5. OTHER EVENTS AND REGULATION FD DISCLOSURE

       N/A

ITEM 6. RESIGNATIONS OF REGISTRANT'S DIRECTORS

       N/A

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

       N/A

ITEM 8. CHANGE IN FISCAL YEAR

       N/A

ITEM 9. REGULATION FD DISCLOSURE

       N/A

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.


                                            L   &   L  FINANCIAL HOLDINGS, INC.


Date: January 14, 2003                      By:  /S/ Dickson Lee
                                            Dickson Lee, CEO