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):        March 1, 2004
                                                 -------------------------------




                             FIRST DELTAVISION, Inc.
             ------------------------------------------------------
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


        Nevada                      0-23511                  87-0412182
- ------------------------      ------------------      ------------------------
(State or other jurisdiction  (Commission File Number)   (IRS Employer
 of incorporation)                                        Identification No.)


         695 TOWN CENTER DRIVE, SUITE 260, COSTA MESA, CALIFORNIA 92626
         --------------------------------------------------------------
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)


Registrant's telephone number, including area code:  (714) 434-9191
                                                   ----------------

                   9005 COBBLE CANYON LANE, SANDY, UTAH 84093
          -------------------------------------------------------------
          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

                                      -1-


ITEM 1.  CHANGES IN CONTROL OF REGISTRANT.

      Not applicable.

ITEM 2.  ACQUISITION OR DISPOSITION OF ASSETS.

      Not applicable.

ITEM 3.  BANKRUPTCY OR RECEIVERSHIP.

      Not applicable.

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

      On March 1, 2004, we dismissed Pritchett, Siler & Hardy as our independent
accountants,  and we  have  engaged  Ramirez  International  as our  independent
accountants.

      The reports of Pritchett,  Siler & Hardy on our financial  statements  for
the fiscal years ended June 30, 2002 and 2003 did not contain an adverse opinion
or a disclaimer  of opinion,  nor were such reports  qualified or modified as to
uncertainty,  audit scope or accounting principles, except that the accountant's
reports of Pritchett,  Siler & Hardy on our  financial  statements as of and for
the year ended June 30, 2003 stated that we had has  incurred  losses  since our
inception,  had current  liabilities in excess of current assets and has not yet
been successful in establishing  profitable  operations,  and that these factors
raised substantial doubt about our ability to continue as a going concern.

      The  decision  to  change  accountants  from  Pritchett,  Siler & Hardy to
Ramirez International was approved by our board of directors.

      During our fiscal  years ended June 30,  2002 and 2003 and the  subsequent
interim  period  through March 1, 2004,  the date of the dismissal of Pritchett,
Siler & Hardy, we did not have any disagreement with Pritchett, Siler & Hardy on
any  matter  of  accounting   principles  or  practices,   financial   statement
disclosure, or auditing scope or procedure.

      During that time,  there were no "reportable  events" as set forth in Item
304(a)(1)(i-v)  of  Regulation  S-B  adopted  by  the  Securities  and  Exchange
Commission,  except that the accountant's reports of Pritchett, Siler & Hardy on
our financial  statements as of and for the year ended June 30, 2003 stated that
we had has  incurred  losses since our  inception,  had current  liabilities  in
excess  of  current  assets  and has not yet  been  successful  in  establishing
profitable operations, and that these factors raised substantial doubt about our
ability to continue as a going concern.

      We engaged  Ramirez  International  on March 1, 2004. We had not consulted
Ramirez  International  regarding any of the matters specified in Item 304(a)(2)
of Regulation S-B.

      We have provided Pritchett, Siler & Hardy with a copy of this report prior
to its  filing  with the  Commission.  Pritchett,  Siler & Hardy has  provided a
letter to us,  dated March 12, 2004 and  addressed to the  Commission,  which is
attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.

                                      -2-


ITEM 5.  OTHER EVENTS.

      Not applicable.

ITEM 6.  RESIGNATIONS OF REGISTRANT'S DIRECTORS.

      Not applicable.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

      Exhibit 16.1      Letter on change in certifying accountant

ITEM 8.  CHANGE IN FISCAL YEAR.

      Not applicable.

ITEM 9.  REGULATION FD DISCLOSURE.

      Not applicable.

                                  SIGNATURE

      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.

                                    FIRST DELTAVISION, INC.
                                    (Registrant)


Date:  March 15, 2004                   By: /s/ Bruce Mogel
                                            ------------------------------------
                                            Bruce Mogel, Chief Executive Officer

                                      -3-

EX-16.1

                                                                  March 12, 2004



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

Ladies and Gentlemen:

We have read the statements of First  Deltavision,  Inc.  pertaining to our firm
included  under  Item 4 of Form  8-K/A  dated  March 1, 2004 and agree with such
statements  as they  pertain to our firm.  We have no basis to agree or disagree
with other statements of the registrant contained therein.

Sincerely,

/s/ Pritchett, Siler & Hardy, P.C.
- ----------------------------------
PRITCHETT, SILER & HARDY, P.C.