8-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D. C. 20549


                           Current Report on Form 8-K

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

Date of Report:  March 27, 2000                      Commission File:  0-9416


                                WCM CAPITAL, INC.
             (Exact Name of Registrant as specified in its charter)


         Delaware                                          13-2879202
(State or other Jurisdiction of                (IRS Employer Identification No.)
Incorporation or Organization)



              76 Beaver Street, Suite 500, New York, New York 10005
                    (Address of Principal Executive Offices)




Registrants Telephone Number
Including area code:                                            (212) 344-2828









Item 5. - Other Events

On March 16, 2000, the Company notified Lazar Levine & Felix, LLP ("Lazar Levine
& Felix, LLP") of its decision to dismiss the firm as its independent  auditors.
The decision to dismiss  Lazar Levine & Felix,  LLP was approved by the Board of
Directors of the Company.

During the two most recent  fiscal years of the Company,  none of the reports of
Lazar Levine & Felix, LLP on the financial  statements of the Company  contained
an adverse opinion or a disclaimer of opinion or was qualified or modified as to
audit scope, or accounting  principles;  however,  Lazar Levine & Felix, LLP has
qualified or modified its reports on the financial  statements of the Company as
a going  concern.  During the two most recent  fiscal  years and any  subsequent
interim period preceding the dismissal of Lazar Levine & Felix,  LLP, there were
no  disagreements  between the Company and Lazar Levine & Felix,  LLP concerning
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedure  which would have caused Lazar Levine & Felix,  LLP to make a
reference to the subject matter thereof in its report had such  disagreement not
been resolved to the satisfaction of Lazar Levine & Felix, LLP.

The  Company  retained   Ehrenkrantz   Sterling  &  Co.  LLC,  Certified  Public
Accountants as its independent auditors for fiscal year 1999.


Item 7.   Financial Statements and Exhibits

                    None

               Exhibits

                    Letter  dated March 17,  2000 from Lazar  Levine & Felix LLP
                    Terminating services

     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.

                                                     WCM CAPITAL, INC.

                                                     /s/ Robert Waligunda
Dated:    March 27, 2000                          ---------------------------
                                                  Robert Waligunda, President

EX-16

                         [LETTERHEAD OF LAZAR & LEVINE]





March 17, 2000

WCM Capital, Inc.
76 Beaver Street
Suite 500
New York, NY  10005

Gentlemen:

This is to confirm our  telephone  conversation  of March 16,  2000,  that Lazar
Levine & Felix  LLP will no  longer  serve as the  independent  auditors  of WCM
Capital, Inc., effective immediately.

Sincerely,

/S/LAZAR LEVINE & FELIX LLP

LAZAR LEVINE & FELIX LLP


cc:  Office of the Chief Accountant
SECPS Letter File
U.S. Securities and Exchange Commission
Mail Stop 9-5
450 5th Street N.W.
Washington, D.C.  20549

(Comission File No. 000-09416)





March 17, 2000


Office of the Chief Accountant
SECPS Letter File
U.S. Securities and Exchange Commission
Mail Stop 9-5
450 5th Street N.W.
Washington, D.C.  20549

RE:  WCM Capital, Inc.
     Commission File No.  000-094160

Gentlemen:

We were  previously the principal  accountants  for WCM Capital,  Inc. Under the
date of April  13,  1999 we  reported  on all the  financial  statements  of WCM
Capital, Inc. as of and for the years ended December 31, 1998 and 1997.

On March 16, 2000, our appointment as principal  accountants was terminated.  We
have read WCM Capital  Inc.'s  statement  included  under Item 5 of this form 8K
dated March 27, 2000 and we agree with such statement.

Sincerely,

LAZAR LEVINE & FELIX LLP