8-K

                                    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) January 28, 2000


                       Armored Storage Income Investors 2
                       ----------------------------------


         California                     33-2732                 93-0930503
- - ----------------------------          -----------          ---------------------
(State or Other Jurisdiction          (Commission          (IRS Employer ID No.)
      of Incorporation)                File No.)


             4425 N. 24th Street, Suite 225, Phoenix, Arizona 85016
             ------------------------------------------------------
                    (Address of Principal Executive Offices)


Registrant's telephone number, including area code 602-230-1655

ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

1.   On January 28, 2000,  the Company was notified that the McGladrey & Pullen,
     LLP  had  acquired  the  attest  assets  of  the  Registrant's  independent
     auditors,  Toback CPA's,  P.C., and that Toback CPA's, P.C. would no longer
     be the auditor for the Registrant. McGladrey & Pullen, LLP was appointed as
     the Registrant's new auditor.

2.   The auditor's reports from Toback CPA's, P.C. for the Registrant's past two
     fiscal years did not contain an adverse opinion or a disclaimer of opinion,
     and were not  qualified  or modified as to  uncertainty,  audit  scope,  or
     accounting principles.

3.   The decision to engage McGladrey & Pullen,  LLP was approved by the general
     partner of the Registrant.

4.   During the  Registrant's  two most recent  fiscal years and the  subsequent
     interim period preceding the change,  there have been no disagreements with
     Toback  CPA's,  P.C. on any matter of  accounting  principles or practices,
     financial statement disclosure, or auditing scope or procedure.

5.   The  Registrant  has  requested  Toback  CPA's,  P.C.  to  furnish a letter
     addressed to the Commission  stating  whether it agrees with the statements
     made in this Item. Such letter is included in an exhibit to this Form 8K.

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.


                                        Armored Storage Income Investors 2
                                        By:  Armored Management, LLC
                                        Its: General Partner


Date 2/2/00                             By /s/ Dale D. Ulrich
                                           -------------------------------------
                                           Dale D. Ulrich
                                           Member

EX-99

                       [LETTERHEAD OF TOBACK CPA'S, P.C.]

February 4, 2000

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

Gentlemen:

Pursuant  to Rule  17a-5(f)(f4),  we are  responding  to the  notice of  Armored
Storage Income  Investors 2 dated February 2, 2000  pertaining to their changing
independent accountants as of and for the fiscal year ended December 31, 1999.

We have read the notice dated  February 2, 2000 sent by Armored  Storage  Income
Investors 2 to the  Commission  and we agree with the  information  contained in
paragraph 1, 2 and 4 therein.

Very truly yours,

/s/ Toback CPA's, P.C.

Tobak CPA's, P.C.