8-K

                       EMC ENERGIES, INC. 8-K

                 U. S. Securities and Exchange Commission
                        Washington, D. C. 20549

                             FORM 8-K

         CURRENT REPORT UNDER SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934

          Date of Report (Date of earliest event reported)
                          July 21, 2000


                    Commission File No. 0-5391

                        EMC ENERGIES, INC.
          (Name of Small Business Issuer in its Charter)

              NEVADA                        83-0210365
   (State or Other Jurisdiction of     (I.R.S. Employer I.D. No.)
    incorporation or organization)

                  4685 S. HIGHLAND DR, SUITE 202
                     SALT LAKE CITY, UT 84117
            (Address of Principal Executive Offices)

            Issuer's Telephone Number: (801)274-1011

     Indicate  by check mark  whether the  Registrant  (1) has filed all
reports required to be filed by Sections 13 or 15(d) of the  Securities
Exchange Act of 1934  during  the  preceding  12 months  (or for such
shorter  period  that the Registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.
(1)  Yes  X     No              (2)  Yes  X    No
         ----     ----                  ----      ----

Item 4.  Changes in and Disagreements with Accountants on Accounting and
Financial Disclosure.

David T. Thomson, PC, Certified Public Accountants located in Salt Lake
City, Utah audited the financial statements of EMC Energies, Inc. for the
years ended June 30, 1999 and 1998.  David T. Thomson, PC was dismissed by
management on July 21, 2000, as a result of engaging another auditor for
the Company, Michael J. Bongiovanni, PA, CPA as of the same day.

David T. Thomson, PC, Certified Public Accountant located in Salt Lake
City, Utah, audited the financial statements of EMC Energies, Inc. for the
years ended June 30, 1999, and June 30, 1998.  Mr. Thomson was engaged by
the Company on September 30, 1999.

The decision to change accountants was approved by the board of directors.

There were no disagreements between the Company and David T. Thomson,
whether resolved or not resolved, on any matter of accounting principles or
practices, financial statement disclosure or auditing, scope or procedure
which, if not resolved, would have caused them to make reference to the
subject matter of the disagreement in connection with their reports.

The Reports of David T. Thomson for the years 1999 and 1998 did not contain
any adverse opinions or disclaimers of opinion, but noted as to
uncertainty, audit scope or accounting principles as follows:

Note 5 to the audited financial statements of EMC Energies, Inc. for the
years ended June 30, 1999 and 1998, addressed "Going Concern"
uncertainties, which stated, in part, "...the ability of the Company to
continue as a going concern is substantial in doubt." Management does not
disagree with this statement.

Management did not consult Michael J. Bongionvanni, PA, CPA regarding the
application of accounting principles to a specific completed or
contemplated transaction or the type of audit opinion that might be
rendered, nor concerning any matter that was the subject of any
disagreement or event.


Exhibits           Description
- --------           -----------
EX-16              Letter regarding change of certifying accountant


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 thereunto duly authorized.

                           EMC ENERGIES, INC.


Date: 7-21-00              By /S/ Jennifer Ngo
                           President and Director

EX-16

[Letterhead]


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

Gentlemen:

I have read Item 4 in the attached Form 8-K dated July 21, 2000 of EMC
Energies, Inc. and am in agreement with the statements contained therein
except for the last paragraph of Item 4 of which I have no basis to agree
or disagree with the statements of that paragraph.

Very truly yours,

/s/ David T Thomson

David T. Thomson P.C.

Murray, UT
July 25, 2000