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) July 20, 1999

                         Blue Ridge Real Estate Company
                             Big Boulder Corporation
             (Exact name of registrant as specified in its charter)



                     0-28-44 (Blue Ridge)               24-0854 342 (Blue Ridge)
Pennsylvania         0-28-43 (Big Boulder)              24-0822326 (Big Boulder
(State of other    (Commission File Number) (IRS Employer Identification Number)
jurisdiction
of incorporation)

P. O. Box 707, Blakeslee, Pennsylvania                          18610-0707
(Address of principal executive offices)                        (Zip Code)

Registrant's telephone number, including area code:  (570) 443-8433

Not applicable
  (Former name or former address, if changed since last report)


Under a Security  Combination  Agreement  between Blue Ridge Real Estate Company
("Blue Ridge") and Big Boulder  Corporation ("Big Boulder")  (referred to as the
"Corporations")  and  under  the  by-laws  of the  Corporations,  shares  of the
Corporations are combined in unit  certificates,  each certificate  representing
the same number of shares of each of the  Corporations.  Shares of either of the
Corporations  may be transferred only together with an equal number of shares of
the other  Corporation.  For this reason, a combined Blue Ridge/Big Boulder Form
8-K is being filed.  Except as otherwise  indicated,  all information applies to
both Corporations.





Item 4.           Changes in Registrant's Certifying Accountants.

     Effective July 20, 1999 the Registrant dismissed PricewaterhouseCoopers LLP
("PwC") as its independent accountants.  The action was recommended and approved
by the  audit  committee  of  the  Registrant  subject  to  ratification  by the
Registrant's  board of  directors.  Ratification  by the board of  directors  is
expected at its October 6, 1999 meeting.

     PwC's reports on the  Registrant's  financial  statements  for the past two
years  contained  no adverse  opinion or  disclaimer  of  opinion,  and were not
qualified or modified as to uncertainty, audit scope or accounting principle.

     During the most recent two fiscal years and the subsequent  interim periods
preceding July 20, 1999, there were no disagreements  between the Registrant and
PwC 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 PwC,  would have caused them to make a reference to the
subject  matter of the  disagreements  in  connection  with their reports on the
financial statements.

     The Registrant has provided a copy of this  disclosure to PwC in compliance
with the provisions of Item 304 (a) (3) of Regulation S-K.

     The  Registrant  engaged  Parente,  Randolph,  Orlando,  Carey & Associates
("PROC") to act as its independent  accountants.  The action was recommended and
approved  by the audit  committee  of the  Registrant.  The  Registrant  did not
consult with PROC regarding any issues  required to be disclosed  under Rule 304
(a) (2) of Regulation S-K during the  Registrant's  most recent two fiscal years
or during any subsequent interim period.

     Exhibit 16.1 Letter from  PricewaterhouseCoopers to Securities and Exchange
Commission.




                                                     Signatures

         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
each of the  Corporations has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.


                                            Blue Ridge Real Estate Company


Date: October 7,  1999                      By:  /s/  Gary A. Smith
      -------------------                  ---------------------------
                                                   Gary A. Smith
                                                   President

                                            Big Boulder Corporation


Date: October 7,  1999                      By:  /s/  Gary A. Smith
      -------------------                  ---------------------------
                                                  Gary A. Smith
                                                  President




Exhibit 16.1


                               Accountants Letter


September 30, 1999



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

Commissioners:

We have read the  statements  made by Blue Ridge  Real  Estate  Company  and Big
Boulder Corporation (copy attached),  which we understand will be filed with the
Commission,  pursuant to Item 4 of Form 8-K, as part of the Companies'  Form 8-K
report dated July 20, 1999. We agree with the statements  concerning our Firm in
such Form 8-K.

Very truly yours,


By:  /s/PricewaterhouseCoopers LLP