8-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549


                                    FORM 8-K

                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                Date of Report (Date of earliest event reported):
                                March 24, 2000


                American Communications Enterprises, Inc.
         --------------------------------------------------
             (Exact name of Registrant as specified in its charter)


                                    Nevada

         --------------------------------------------------------------
                 (State or other jurisdiction of incorporation)


         333-72097                                      74-2897368
- --------------------------                 ------------------------------------
 (Commission File Number)                  (I.R.S. Employer Identification No.)



            7103 Pine Bluffs Trail Austin, Tx 78729
- --------------------------------------------------------------------------------
      (Address of principal executive offices)                  (Zip Code)


       Registrant's telephone number, including area code: (512) 249-2344





Item 4.       CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

(a)(1) Previous Independent Accountants

(i) On March 24, 2000, American Communications, Inc. (the "Registrant")
dismissed Kingery, Crouse & Hohl, P.A. as the Registrant's
independent accountant.

(ii) The reports of Kingery,  Crouse & Hohl, P.A. on the financial statements as
of and for the period  October 29, 1998 through  December 31, 1998  contained no
adverse  opinion or  disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.

(iii) As of March 24, 2000, the Registrant named a successor accounting firm.
(See (2) below.)

(iv) In  connection  with its audit for the period  ended  December 31, 1998 and
through March 24, 2000, there have been no disagreements with Kingery, Crouse, &
Hohl,  P.A. on any matters of  accounting  principles  or  practices,  financial
statement disclosure, or auditing scope or procedure, which disagreements if not
resolved to the satisfaction of Kingery,  Crouse, & Hohl, P.A. would have caused
them to make reference  thereto in their reports on the  consolidated  financial
statements for such years.

(v) Through March 24, 2000, there have been no reportable  events (as defined in
Regulation S-K Item 304 (a)(1)(v).

(vi) The Registrant has provided  Kingery,  Crouse,  & Hohl, P.A. with a copy of
the  disclosure it is making in response to Item 304(a) of  Regulation  S-K. The
Registrant has requested Kingery, Crouse, & Hohl, P.A. to furnish the Registrant
with a letter  addressed to the  Commission  stating  whether it agrees with the
statements made by the Registrant and, if not,  stating the respects in which it
does not agree. A copy of such letter is filed as Exhibit 16.1 to this Form.

(2) Newly Engaged Independent Accountants.

(i) On March 24, 2000, the Registrant  engaged Sprouse & Winn L.L.P. as it's new
independent  accountant.  Through  March 24, 2000,  neither the  Registrant  nor
anyone  on  its  behalf  consulted  Sprouse  &  Winn   L.L.P.regarding  (i)  the
application of accounting  principles to any  transaction,  either  completed or
proposed,  or (ii) the type of audit opinion that might be rendered by Sprouse &
Winn L.L.P. on the Company's financial statements.




Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

(c)EXHIBITS.  The following Exhibits are filed herewith:

Regulation S-K
Exhibit Number

- --------------

16.1 Letter from Kingery, Crouse & Hohl, P.A. to the Securities and Exchange
Commission


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.

                              American Communications, Inc.


                                      By: /s/ Dain L Schult

                                          --------------------------
                                          Dain L Schult, President

Dated:   March 30, 2000


                                       2




                                  EXHIBIT INDEX

     Regulation S-K
     Exhibit Number        Description

     --------------        -----------
     16.1 Letter from Kingery, Crouse & Hohl, P.A. to the Securities and
     Exchange Commission

EX-16

                                                                    EXHIBIT 16.1


March 27, 2000


Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for American Communications,  Inc., and
reported on the financial statements as of and for the period ended December 31,
1998. On March 24, 2000 we were dismissed.  We have read the statements included
under  Item 4 of its Form 8-K  dated  March  28,  2000,  and we agree  with such
statements.

Very truly yours,

/s/ KINGERY CROUSE & HOHL P.A.