8-K/A

                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                Amendment No. 1
                                       To
                                    FORM 8-K


                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):   February 7, 2005

                       TEMPORARY FINANCIAL SERVICES, INC.
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

        Washington                    333-60326                 91-2079472
- --------------------------------------------------------------------------------
(State or other jurisdiction    (Commission File Number)       (IRS Employer
     of incorporation)                                       Identification No.)

200 North Mullan Road, Suite 213, Spokane, Washington             99223
- --------------------------------------------------------------------------------
      Address of principal executive offices                     Zip Code

Registrants telephone number, including area code: 509-340-0273

                                      N.A.
- --------------------------------------------------------------------------------
         (Former name or former address, if changes since last report.)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

      |_|   Written communications pursuant to Rule 425 under the Securities Act
            (17 CFR 230.425)

      |_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act
            (17 CFR 240.14a-12)

      |_|   Pre-commencment communications pursuant to Rule 14d-2(b) under the
            Exchange Act (17 CFR 240.14d-2(b))

      |_|   Pre-commencment communications pursuant to Rule 13e-4(c) under the
            Exchange Act (17 CFR 240.13e-4(c))



Section 4 - Matters Related to Accountants and Financial Statements

      Item 4.01 Changes in Registrant's Certifying Public Accountant

      In connection with the non-binding letter of intent entered into between
Temporary Financial Services, Inc. (TFS) and Toolbuilders Laboratories, Inc., as
previously reported on Form 8-K dated December 21, 2004, TFS has elected to
change its independent accountant. The Board of Directors of TFS approved the
change. The Board of Directors of Toolbuilders Laboratories, Inc. wants to use
the new certifying public accounting firm and the Board of Directors of TFS
believes that the change now will provide savings of accounting fees and
management time that will benefit the combined companies if the Toolbuilders
reverse acquisition goes forward.

      The new independent accountant will be DeCoria, Maichel & Teague, P.S.,
1105 W. Francis, Suite A, Spokane, Washington 99205. Prior to its engagement on
January 3, 2005, TFS has not consulted with the new independent accountant on
any matters.


i.    The former independent accountant was LeMaster & Daniels, PLLC, 700 Bank
      of America Financial Center, 601 West Riverside, Spokane, Washington
      99201-0622. The former independent accountant was dismissed on January 3,
      2005. The reports on the Financial Statements of TFS as of December 31,
      2003 and December 31, 2002 and for the years then ended, did not contain
      any adverse opinion, disclaimer of opinion, modification or qualification.
      During the registrant's two most recent fiscal years and any subsequent
      interim period TFS did not have any disagreements with the former
      independent accountant on any matter of accounting principles or
      practices, financial statement disclosure, or auditing scope or procedure.


      TFS has provided a copy of these disclosures to the former independent
accountant and has requested a letter from the former independent accountant
indicating whether it agrees with these disclosures. The response from the
former independent accountant is attached as an exhibit to this Form 8-K

      In connection with the Form 10-KSB for the year ended December 31, 2004,
we expect that the new independent accountant will rely on the audit opinion of
the former independent accountant issued on the financial statements as of
December 31, 2003 and for the year then ended. TFS will request that the former
independent accountant perform such additional services as are necessary to
allow such reliance.


Section 9 - Financial Statements and Exhibits

Item 9.01 (c) Exhibits.

Exhibit 16      Consent Letter from LeMaster & Daniels PLLC    Provided herewith





                                   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.

                                        Temporary Financial Services, Inc.
February 7, 2005

                                        /s/ Brad E. Herr, Secretary
                                        ----------------------------------------
                                        Brad E. Herr, Secretary

EX-16

EXHIBIT 16

February 7, 2005

Securities & Exchange Commission
Washington D.C. 20549

Commissioners:

We have read Temporary Financial Services, Inc.'s statements under Item 4.01 of
its Form 8-KA for February 7, 2005, and we agree with such statements concerning
our firm.

                                        /s/ LeMaster & Daniels, PLLC
                                        ----------------------------------------
                                        LeMaster & Daniels, PLLC

COVER

Temporary Financial Services, Inc.
200 North Mullan Road, Suite 213
Spokane, Washington 99206

February 7, 2005

United States Securities & Exchange Commission
Washington, D.C. 20549

Attention: Ms. Lisa Haynes, Staff Accountant

RE:      Temporary Financial Services, Inc. Form 8-KA dated February 7, 2005
         SEC File Number 333-60326

Commissioners:

      Accompanying this letter is Form 8-KA amending the Form 8-K filing dated
January 10, 2005. The amendment provides the date of dismissal of our former
accountant, which occurred on January 3, 2005. A new accountant's consent letter
has also been included as Exhibit 16. This amendment is responsive to your
letter dated January 26, 2005. Your letter requested that the Form 8-KA be filed
within five days of the date of your letter. I have been out of the office and
did not review your letter until February 5, 2005. I apologize for the delay.

      Your letter requests acknowledgement of various matters. This letter will
confirm our understanding that:

      o     The company is responsible for the adequacy and accuracy of the
            disclosures in the filings.

      o     Staff comments or changes to disclosure in response to staff
            comments in the filings reviewed by the staff do not foreclose the
            commission from taking any action with respect to the filing; and

      o     The company may not assert staff comments as a defense in any
            proceeding initiated by the commission or any person under the
            federal securities laws of the United States.

      Please contact me if you require anything further or if you have any
questions concerning this Form 8-KA. In accordance with your request, I am
providing a courtesy copy of this letter to you via facsimile, Fax #
202-942-9530, Attention Lisa Haynes. The hard copy will be mailed to your
attention at Mail Stop 04-08.

Sincerely,

Temporary Financial Services, Inc.

Brad E. Herr, Chief Operating Officer and
Principal Financial and Accounting Director