8-K/A

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 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): January 13, 2005

                        ADVANCED OPTICS ELECTRONICS, INC.
             (Exact Name of Registrant as Specified in its Charter)

                                     Nevada
                 (State or Other Jurisdiction of Incorporation)


                               0-24511 88-0365136
           (Commission File Number) (IRS Employer Identification No.)

                           8301 Washington NE, Suite 5
                              Albuquerque, NM 87113
          (Address of Principal Executive Offices, Including Zip Code)

                                 (505) 797-7878
              (Registrant's Telephone Number, Including Area Code)

ITEM 4.01  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT



Effective January 13, 2005, the Board of Directors of the Company approved the
engagement of Singer Lewak Greenbaum & Goldstein LLP as its independent auditors
for the fiscal year ended December 31, 2004 and the dismissal of Squar, Milner,
Reehl & Williamson, LLP ("Squar Milner"). The Company did not consult with
Singer Lewak Greenbaum & Goldstein LLP on any matters prior to their retention.



The audit reports of Squar Milner on the Registrant's  financial  statements for
the fiscal years  ending  December 31, 2003 and 2002 did not contain any adverse
opinion,  or  disclaimer of opinion,  nor were they  qualified or modified as to
uncertainty, audit scope, or accounting principles.



In connection with the audit for the year ended December 31, 2003 and through
January 26, 2005, there have been no disagreements with Squar Milner 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 Squar Milner would have caused them to make reference thereto in
their report on the financial statement for such years. During the year ended
December 31, 2003 and through January 26, 2005, there have been no reportable
events as defined in Regulation S-B Item 304 (a) (1) (iv).

The Registrant has requested that Squar Milner furnish it with a letter
addressed to the SEC stating whether or not it agrees with the above statements.
A copy of such letter, dated January 26 , 2005, is filed as Exhibit 16.1 of this
Form 8-K



ITEM 9.01    EXHIBITS

16.1 Letter from Squar, Milner, Reehl & Williamson, LLP Public Accountants dated
     January 26 , 2005.

                                   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.

                                   ADVANCED  OPTICS ELECTRONICS, INC.

Date:      January 26, 2005

                                                BY: /s/ John J. Cousins
                                                -------------------------
                                                John J Cousins
                                                Vice President, Finance

EX-16

Exhibit 16.1



January 26, 2005



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549



Re:   Advanced Optics Electronics, Inc.
      Commission File No. 0-24511



We have read the statements that we understand Advanced Optics Electronics, Inc.
will include in Item 4.01 of the Form 8-K/A report it will file regarding the
recent change of independent registered public accounting firm. We agree with
such statements made insofar as they relate to our firm.



We have no basis to agree or disagree with any other statement made in Item 4.01
of such report.

Sincerely,

/s/ SQUAR, MILNER, REEHL & WILLIAMSON, LLP


Newport Beach, California