8-K/A

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                      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

                            ITEM 4 - May 30, 2001
               -------------------------------------------------
               (Date of Report: Date of earliest event reported)


                         LEXON TECHNOLOGIES, INC.

      (Exact name of registrant as specified in its charter)


          Delaware                   0-24721             87-0502701
- ---------------------------- -----------------------  --------------------
(State or other jurisdiction (Commission File Number) (IRS Employer ID No.)
 of incorporation)



              1401 Brook Drive, Downers Grove, Illinois 60515
              --------------------------------------------------
                    (Address of principal executive office)



Registrant's telephone number, including area code: (630)916-6196
                                                    --------------




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          ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     The Company is hereby amending its current report on Form 8-K, filed
August 1, 2001, to include the following additional information regarding a
change in the Company's certifying accountant.

     The Company's Board of Directors did not approve a change of certifying
accountant. On May 30, 2001, the Company's auditors, Hutton Nelson & McDonald,
LLP, ("HN & M") sent the Company a termination notice resigning as the
Company's certifying accountant due to non payment of fees.

     During the Company's two most recent fiscal years and the interim period
preceding HN & M's resignation on May 30, 2001, the Company has had no
disagreement with HN & M on any matter of accounting principles or practices,
financial statements disclosure or auditing scope or procedure which, if not
resolved to the satisfaction of HN & M, would have caused it to make reference
to the subject matter of such disagreement in connection with its reports.

     HN & M's report on the financial statements for the fiscal years ended
December 31, 1999 and 1998 did not contain any adverse opinions or disclaimers
of opinion or qualify or modify an opinion as to uncertainty, audit scope, or
accounting principles.  The Company has not filed audited financial statements
for the year ended December 31, 2000.

     The Company has requested that HN & M review the foregoing disclosures
and provide a letter addressed to the Securities and Exchange Commission
stating whether they agree with the above statements and, if not, stating in
what respects they do not agree.  HN & M's letter is included as an exhibit to
this amended report on Form 8-K/A.

                           ITEM 7. EXHIBITS

     The following exhibits are included as part of this report:

            SEC
Exhibit     Reference
Number      Number      Title of Document                         Location
- -----------------------------------------------------------------------------
16          16.03       Letter from Hutton Nelson & McDonald     This filing
                        Relating to this amended filing

                                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.


LEXON TECHNOLOGIES, INC.

Date: August 3, 2001

/S/Kenneth J. Eaken, President and Chief Executive Officer

EX-16

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Exhibit No. 16.03

Hutton Nelson & McDonald, LLP
Certified Public Accountants


August 3, 2001


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street NW
Washington, D.C.  20549

Re: Lexon Technologies, Inc., Commission File Number 000-24721

Dear Sir/Madam:

     We were previously independent auditors for the Company and under the
date of February 18, 2000, except for Note 17 to the consolidated financial
statements as to which the date is March 6, 2000, we reported on the
consolidated financial statements of the Company for the years ended December
31, 1999 and 1998.  On May 30, 2001, we terminated our relationship with the
Company due to non payment for services rendered.

     We have read the Company's statements included under Item 4 of its
amended report on Form 8-K/A dated August 3, 2001, and we agree with such
statements.


/S/Keith Freidlein
Hutton Nelson & McDonald, LLP
Certified Public Accountants
1815 South Meyers Road, Suite 550
Oakbrook Terrace, Illinois

Telephone (630) 495-5400
Facsimile (630) 495-0561