8-K

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                      SECURITIES AND EXCHANGE COMMISSION

                           Washington, D.C.  20549



                                   Form 8-K



                                CURRENT REPORT

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

                               February 20, 2003
               -------------------------------------------------
               (Date of Report: Date of earliest event reported)


                         IMMUNOTECHNOLOGY CORPORATION
            ------------------------------------------------------
      (Exact name of registrant as specified in its charter)


         DELAWARE                    0-24641             84-1016435
- ---------------------------- -----------------------  --------------------
(State or other jurisdiction (Commission File Number) (IRS Employer ID No.)
 of incorporation)



                   1661 Lakeview Circle, Ogden, Utah  84403
                ------------------------------------------------
                    (Address of principal executive office)



Registrant's telephone number, including area code: (801) 399-3632
                                                    --------------

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













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               ITEM 5. OTHER EVENTS AND REGULATION FD DISCLOSURE

Letter of Intent to Acquire Ultimate Security Systems Corporation
- -----------------------------------------------------------------
On February 20, 2003, we executed a letter of intent to acquire 100% of the
outstanding common stock of Ultimate Security Systems Corporation, a privately
held Nevada corporation, for newly-issued shares of our capital stock. The
terms of the letter of intent and the press release issued by the acquiree in
connection with the proposed transaction have been attached as exhibits to
this report and are incorporated herein by this reference.





ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS, AND EXHIBITS
(c)  Exhibits.  The following exhibits are included as part of this report:

            SEC
Exhibit     Reference
Number      Number      Title of Document                        Location
- -------     ---------   -----------------                        --------
20.01         20        Press Release re: Letter of Intent       This Filing


20.02         20        Letter of Intent, dated Feb. 20, 2003    This Filing


                            SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunder duly authorized.

                                         IMMUNOTECHNOLOGY CORPORATION

Date: March 7, 2003                     /S/David Knudson, Secretary/Treasurer

EX-20.01

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Exhibit 20.01
Press Release

News
For Immediate Release

Ultimate Security Systems Corporation Announces Letter of Intent To Merge With
ImmunoTechnology Corp.

IRVINE, Calif., March 7, 2003 - Ultimate Security Systems Corporation (USSC)
of Irvine, Calif., manufacturer of the Power Lock(tm) auto security system,
has announced that it has entered into a "Letter of Intent" regarding a plan
of merger with ImmunoTechnology Corp. (OTC:BB: IMNT.)  The companies expect to
enter into a definitive agreement to accomplish the merger shortly and the
transaction is scheduled to close as soon as thereafter as possible.

Under the terms of the Letter of Intent, IMNT will acquire 100% of the
outstanding shares of common stock of Ultimate Security Systems Corporation in
exchange for the issuance of shares of IMNT's common stock.   "We look forward
to the completion of the merger and are excited about the opportunities this
will bring our company," said James Cooper, CEO of Ultimate Security Systems
Corporation, "This merger is an integral part of our company's long-term
growth strategy."    Cooper will remain at the helm of the new entity.

Ultimate Security Systems Corporation (USSC) of Irvine, Calif. developed and
patented Power Lock, the only solid-state auto security system that is
guaranteed to prevent any vehicle from being hot-wired and driven away.  The
product attaches permanently to a vehicle's starter motor and cannot be
circumvented by cutting and jumping ignition wires, the "hot-wiring" technique
used by professional car thieves in the vast majority of stolen car cases
nationwide.

For additional information about Power Lock, contact the corporate
headquarters:  Ultimate Security Systems Corporation, 18271 West McDurmott,
Suite F Irvine, CA 92614 (800) 689-8004 or visit www.Powerlock.com


Media Contact:  Emily Curci, Hilary Kaye Associates (714) 426-0444; ecurci at
hkamarcom.com

Safe Harbor statement under the Private Securities Litigation Reform Act of
1995:  This release contains forward-looking statements within the meaning of
Section 27A of the Securities Act of 1933 and Section 21B of the Securities
Exchange Act of 1934.  Any statements that express or involve discussions with
respect to predictions, expectations, beliefs, plans, projections, objectives,
goals, assumptions or future events or performance are not statements of
historical fact and may be forward-looking statements.  Forward-looking
statements are based on expectations, estimates and projections at the time
the statements are made that involve a number of risks and uncertainties which
could cause actual results or events to differ materially from those presently
anticipated.  In particular, information in this release relates to the terms
a letter of intent to engage in a merger transaction and is subject to the
completion and execution of a definitive merger agreement.

EX-20.02

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Exhibit 20.02 Letter of Intent

February 20, 2003
VIA FACSIMILE
ImmunoTechnology Corporation
1661 Lakeview Circle
Ogden, Utah 84403
Attention: Mark Scharmann, President

Re: Purchase of All the Issued and Outstanding Shares of Ultimate Security
Systems Corporation, a Nevada corporation

Dear Mr. Scharmann:
This Letter of Intent will confirm our recent conversations with you, in which
the undersigned acted on behalf of ImmunoTechnology Corporation, a Delaware
corporation ("IMNT"), and agreed to acquire Ultimate Security Systems
Corporation, a Nevada corporation ("USSC"), or an acquisition corporation
which will own USSC, in exchange for up to 20,000,000 shares of IMNT's common
stock, and USSC thereby will merge with and into IMNT (the "Transaction") upon
completion of the Transaction (the "Closing"). The Transaction is intended to
qualify as a tax free reorganization between IMNT and USSC pursuant to which
the shareholders of USSC will exchange their shares for shares of IMNT.

1. IMNT will issue up to 20,000,000 shares of its common stock (the "Shares")
to the shareholders of USSC in order to acquire USSC. The Shares will be
issued pursuant to Section 4(2) of the Securities Act of 1933 and under
corresponding state law. The Closing shall occur on a date to be mutually
acceptable to IMNT and USSC, but in no event later than 5:00 p.m. Pacific
Standard Time, March 31, 2003 (the "Closing Date").

2. As part of the contemplated transaction, USSC's founders agree that USSC
will cancel all shares of common stock currently owned by such founders and,
in return, will issue the founders IMNT preferred stock convertible into
common stock which represents the same percentage ownership of USSC as
currently owned by the USSC founders.

3. As soon as practicable after the Closing Date, IMNT will prepare and file
or have prepared and filed the appropriate registration statement whereby IMNT
will register for sale all of the Shares. IMNT will take all appropriate steps
to ensure that IMNT has the requisite authorized capital to issue the Shares.

4. Prior to the Closing Date, IMNT will take all appropriate steps, including
securing the necessary consents, to effectuate a one for five (1:5) reverse
stock split.

5. The name of IMNT will be changed to "Ultimate Security Systems Corporation"
or such other name as determined by the parties and as approved by the
required percentage of shares entitled to vote on such matters.

6. Until the Closing Date, IMNT and USSC shall maintain their respective
assets in at least as a good a condition as the condition of the assets as of
the date hereof, subject only to changes that may result from day-to-day
business operations; however, at the Closing, all assets of IMNT shall be paid
out or removed from IMNT and all liabilities, including loans payable to IMNT
officers shall be forgiven and/or retired. IMNT will conduct its business and
activities diligently and in substantially the same manner as it previously ha
s been carried out and will advise USSC of any material adverse change in its
business that may occur prior to the Closing Date. IMNT will not enter into
any material contract, incur additional debt or encumber its assets.


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7. Obligations of USSC as of the Closing Date:

a. USSC shall be duly organized, validly existing and in good standing under
the laws of the State of Nevada and shall have the power and authority to
carry on its business as presently conducted and shall be qualified to do
business in all jurisdictions where the failure to be so qualified would have
a material adverse effect on the business of USSC.

b. A definitive agreement (the "Agreement") will be duly authorized, executed
and delivered by USSC. All corporate actions by USSC required to authorize the
transactions contemplated by the Agreement shall be taken and USSC will have
the power to effect the transactions contemplated thereby. All authorizations,
consents and approvals of all governmental agencies and authorities required
in order to permit consummation by USSC of the transactions contemplated by
this Letter of Intent will have been obtained.

c. USSC shall have received approval for the proposed transaction from all the
issued and outstanding shares entitled to vote on such matters.

d. USSC shall have delivered to IMNT unaudited financial statements for the
USSC's last 3 years of business activity.

e. USSC will have delivered to IMNT all other documents reasonably requested
by IMNT and/or its attorneys and accountants.

f. Neither the execution and delivery by USSC of the Agreement, nor
consummation of the transactions contemplated thereby, will conflict with or
result in a breach of any of the terms, conditions or provisions of any
judgment, order, injunction, decree, regulation or ruling of any court or
governmental authority, domestic or foreign, to which USSC is subject, or will
constitute a material default thereunder.

8. Obligations of IMNT as of the Closing Date:

a. IMNT shall be a corporation duly organized, validly existing and in good
standing under the laws of the State of Delaware and shall have the
corporate power and authority to carry on its business as presently conducted
and shall be qualified to do business in all jurisdictions where the failure
to be so qualified would have a material adverse effect on the business of
IMNT. IMNT shall have no debts or obligations as of the date of Closing. IMNT
shall have no litigation pending or threatened. All required filings have been
made duly and timely without any time lapse, are current now and will be
current as of the Date of Closing.

b. The Agreement will be duly authorized, executed and delivered by IMNT.
All corporate actions by IMNT required to authorize the transactions
contemplated by the Agreement, including, but not limited to, obtaining
shareholders' approval, shall be taken and IMNT will have the corporate
power to effect the transactions contemplated thereby. All authorizations,
consents and approvals of all governmental agencies and authorities
required in order to permit consummation by IMNT of the transactions
contemplated by this Letter of Intent will have been obtained. As soon as
practicable, a special meeting of the IMNT shareholders will be called in
order to vote on the proposed transaction, including the name change.


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c. All of the outstanding capital stock of IMNT will have been duly and
validly authorized and issued, fully paid and nonassessable and shall be
10,000,000 shares of common stock and no shares of preferred stock.

d. Each of IMNT's present officers and directors shall resign and directors
shall be appointed to fill vacancies on the Board of Directors of IMNT as
directed by the current officers of USSC. IMNT's new Board of Directors
will then appoint new officers.

e. Neither the execution and delivery by IMNT of the Agreement, nor
consummation of the transactions contemplated thereby, will conflict with or
result in a breach of any of the terms, conditions or provisions of any
judgment, order, injunction, decree, regulation or ruling of any court or
governmental authority, domestic or foreign, to which IMNT is subject, or will
constitute a material default thereunder.

f. IMNT will provide to USSC copies of its Articles of Incorporation, and all
amendments thereto, as certified by the Secretary of the State of Delaware,
and the Bylaws of IMNT and all amendments thereto, as certified by its
Secretary, and will warrant that such Articles and Bylaws are complete and
correct. IMNT will provide to USSC all minutes of meetings and actions in
writing without a meeting of the Board of Directors and stockholders of IMNT
since its inception and will warrant that all minutes or actions in writing
without a meeting shall have been included in such minute book as of the
Closing Date.

g. IMNT shall have executed all necessary agreements and taken all such
actions as are required to convey all assets of IMNT out of IMNT to another
entity.

9. Both parties hereto agree that time is of the essence in consummating the
transaction contemplated by this Letter of Intent and agree to take all
reasonable steps to facilitate such transaction.

10. IMNT, including its officers and directors, will indemnify and hold
harmless USSC, and USSC's respective representatives, including, but not
limited to, USSC's attorneys, agents, officers and directors, stockholders,
controlling persons, and affiliates (collectively "Indemnified Persons") for,
and will pay to the Indemnified Persons the amount of, any loss, liability,
claim, damage (including incidental and consequential damages), expenses
(including reasonable costs of investigation and defense and reasonable
attorneys' fees) or diminution of value, whether or not involving a
third-party claim (collectively, "Damages"), arising, directly or indirectly,
from or in connection with (i) any breach of any representation or warranty
made by IMNT in this letter of intent or any other document delivered by IMNT
pursuant to this letter of intent; (ii) any breach by IMNT of any covenant or
obligation of IMNT in this letter of intent; or (iii) any claim by any person
for brokerage or finder's fees or commissions or similar payments based upon
any agreement or understanding alleged to have been made by any such person
with IMNT (or any person acting on their behalf) in connection with any of the
transactions contemplated by this letter of intent. The remedies provided in
this paragraph will not be exclusive of or limit any other remedies that may
be available to USSC or any of the Indemnified Persons.


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11. IMNT and USSC, by this letter of intent, agree that:

a. Any and all confidential or proprietary matters (except publicly available
or freely usable material as otherwise obtained from another source) regarding
either party will be kept in strict confidence by the other party to this
letter of intent;

b. Neither party will issue any public announcement concerning the transaction
contemplated by the provisions of this letter of intent without the prior
written consent of the other party, except as may be required by law;

c. Each party agrees to pay the legal and other fees and expenses incurred by
such party with respect to the transaction contemplated by the provisions of
this letter of intent, whether or not the Closing occurs;

d. Other than as specified in paragraph 12 below, IMNT and USSC each represent
and warrant that there are no brokerage or finder's fees in the transaction;
and

e. Until further negotiations are terminated, IMNT and USSC may make a full
investigation of the business and affairs of the other.

12. The parties agree that Troika Capital Investment will be issued, on the
Closing Date, warrants to purchase 400,000 shares of IMNT common stock,
calculated after the reverse stock split specified herein, at a price of $0.10
per share, as a finder's fee associated with the proposed transaction.

It is understood that the following summary of the proposed terms and
conditions of the acquisition of all of the issued and outstanding shares of
USSC is general in nature and has been specified without benefit of detailed
negotiations or related investigations. USSC contemplates entering into a
definitive agreement prior to the Closing, specifying all of the material
terms and conditions of the proposed transaction and specifying customary
representations and warranties appropriate to the transaction; provided,
however, the specific content of the agreement cannot be determined until
there has been conducted additional discussions and due diligence between
the parties in detail regarding the proposed transaction.

If the terms of this Letter of Intent are acceptable to you, please date and
execute this Letter where indicated below, and return it to the undersigned
via mail in care of Deron Colby, Esq., MC Law Group, 4100 Newport Place, Suite
830, Newport Beach, California 92660 and via facsimile (949) 250.8655.

Very truly yours,
ULTIMATE SECURITY SYSTEMS CORPORATION

/S/ James Cooper
By James Cooper, President

Agreed and Accepted this ___ of February 2003

IMMUNOTECHNOLOGY CORPORATION


/S/ Mark Scharmann
By Mark Scharmann, President