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: February 11, 2000

                        Comtech Consolidation Group, Inc.
             (Exact name of registrant as specified in its charter)

                                    Delaware
                 (State or other jurisdiction of incorporation)

                000-2611                             76-0544385
         (Commission  File No.)           (IRS Employer Identification No.)


                       10497 Town & Country Way, Suite 460
                                Houston, TX 77024
                    (Address of principle executive offices)

Registrant's  telephone  number,  including  area  code:     (713)  554-2244



ITEM  6.     RESIGNATION  OF  REGISTRANT'S  DIRECTORS.
- --------     -----------------------------------------

February  11,  2000

To:  The  Securities  &  Exchange  Commission
Office  of  Filings  and  Information  Services
450  Fifth  Street,  NW.  Room  1024
Washington,  DC  20549


Re:  Form  8-K  Filing  for  Director  Resignation

Mr.  Joel  Flowers  has  resigned  from the board effective January 21,2000.  He
faxed  his  resignation to Walter D.  Davis, the newly elected Board chairman on
January 24,2000.  The board Voted to accept his resignation at a special meeting
on  February  1,2000.

CCGI  has  taken actions  in the best interest of the shareholders by Electing a
Board  Chairman  and  president to move the company forward but the direction of
CCGI  has  not  changed  from  its  board  approved  business  plan.


A copy of Mr. Flower's letter is attached as exhibit A as required.

Sincerely Yours,

Walter D.  Davis, Chairman/President



ITEM 7.     EXHIBITS.
- --------     ---------

(a) Exhibit.

17.1 Resignation letter of Mr. Joel B. Flowers, Jr.


                                   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.


                                   Comtech Consolidation Group, Inc.
                                   -----------------------------
                                   (Registrant)



Date:  February 11, 2000           /s/ Walter D.  Davis
                                   ------------------------
                                        Walter D.  Davis
                                        Chairman/President


                                        2

                                  EXHIBIT INDEX
                                  -------------


Exhibit                                        Sequential
Number   Description                           Page Number
- ------   -----------                           -----------
   17.1  The Resignation Letter of
         Joel B. Flowers

EX-17.1

January 21, 2000


Board of Directors
ComTech Consolidation Group, Inc.
P.O.  Box 980580
Houston, Texas 77098-0580

Re:  Resignation

Gentlemen  and  Madame:

This  letter  serves  as  my official resignation from the Board of Directors of
ComTech  Consolidation  Group.  Inc.  effective  immediately.  I  have  served
diligently  on  the Board since October 1998.  I have made every effort possible
to  point  ComTech  Consolidation  Group, Inc.  in the  right direction.  I have
brought  the  Company  to  the  fully  reporting  status with the Securities and
Exchange  Commission.  I have had to make tough decisions involving the solvency
and  management  or  the  Company.  I  have  also  had  to  make tough decisions
involving many of the legal Issues facing the Company, some of which were not in
agreement with legal counsel, but were in the best interest of the shareholders;
however,  I am  not  in  accord with the latest  changes  and have had to make a
tougher  decision  by  resigning.

It  is  my  opinion  that  individuals  are  influencing  the  Board  to move In
directions  that  are not in the Company's best Interest and are self serving to
say  the least.  I can no longer expose myself to the liabilities that the Board
will  be  incurring.  must  sever  the  ties  and limit any liability that I may
possibly  have.

It  truly  has  been  a  reel  experience.


Sincerely.


/S/ Joel  B.  Flowers,  Jr.
- ---------------------------
    Joel  B.  Flowers,  Jr.