8-K

                       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) September 5, 2000
                              (September 1, 2000)

                         Bristol Retail Solutions, Inc.
             (Exact name of registrant as specified in its charter)

        Delaware                     0-21633                      58-2235556
(State or other jurisdiction       (Commission                (I.R.S. Employer
    of incorporation)              File Number)              Identification No.)

3760 Kilroy Airport Way, Suite 450, Long Beach, California            90806
      (Address of principal executive offices)                     (Zip Code)


Registrant's telephone number, including area code:  (562) 988-3660

                                 Not Applicable
          (Former name or former address, if changed since last report)





ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
        ----------------------------------------------

         (a)(1)   Bristol Retail Solutions, Inc. ("Bristol") has dismissed
                  its former principal accountants, Deloitte & Touche LLP, and
                  appointed the accounting firm of BDO Seidman, LLP as its
                  principal accountants. The change was made effective September
                  1, 2000. Bristol's Board of Directors approved the dismissal
                  of Deloitte & Touche LLP and the selection of BDO Seidman, LLP
                  as the new principal accountants.

         (a)(2)   During the period from September 30, 1997 to December 31,
                  1999 and each subsequent interim period preceding September 1,
                  2000, there were no disagreements with Deloitte & Touche LLP
                  on any matter of accounting principles or practices, financial
                  statement disclosure, or auditing scope or procedure, which
                  disagreements, if not resolved to the satisfaction of Deloitte
                  & Touche LLP, would have caused it to make reference to the
                  subject matter of the disagreements in connection with its
                  report.

                  The Deloitte & Touche LLP reports on the financial statements
                  of Bristol for the periods from December 31, 1997 to December
                  31, 1999 contained no adverse opinion or disclaimer of
                  opinion, nor were either qualified or modified as to
                  uncertainty, audit scope, or accounting principles.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.


         (a)      Not applicable.

         (b)      Not applicable.

         (c)      Exhibits. The following exhibits are filed as part of this
                  report:


                  Exhibit
                  Number            Description
                  ------            -----------

                  16.1          Letter from Deloitte & Touche LLP on changes in
                                certifying accountant



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                                    SIGNATURE

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



                                      BRISTOL RETAIL SOLUTIONS, INC.
                                      (Registrant)



Date:  September 5, 2000              By: /s/ DAVID KAYE
                                      ------------------------------------------
                                      David Kaye, President
                                      and Chief Executive Officer






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EX-16.1

Exhibit 16.1

                                                    Deloitte & Touche LLP
                                                    Suite 1200
                                                    695 Town Center Drive
                                                    Costa Mesa, California 92626

Tel: (714) 436-7100
Fax: (714) 436-7200
www.us.deloitte.com                                 DELOITTE
- -------------------                                 & TOUCHE

August 30, 2000

Mr. David Kaye
President/Chief Executive Officer
Bristol Retail Solutions, Inc.
3760 Kilroy Way, Suite 450
Long Beach, California 90806

Dear Mr. Kaye:


We have received your letter dated August 23, 2000, noting that the
client-auditor relationship between Bristol Retail Solutions, Inc. (Commission
File No. 0-21633) and Deloitte & Touche LLP will cease effective September 1,
2000.



Yours truly,

/s/ Deloitte & Touche LLP



cc:  Office of the Chief Accountant
       SECPS Letter File
       Securities and Exchange Commission
       Mail Stop 11-3
       450 5th Street, N.W.
       Washington, D.C.  20549

       Lawrence Cohen, Chairman of the Board and Director








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