8-K/A

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                FORM 8-K/A (No. 1)


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


   Date of report (Date of earliest event reported)     November 15, 2004

            DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP
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            (Exact Name of Registrant as Specified in Its Charter)

                                    Wisconsin
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                (State or Other Jurisdiction of Incorporation)

                 0-17686                              39-1606834
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        (Commission File Number)           (IRS Employer Identification No.)


101 W. 11th Street, Suite 1110, Kansas City, Missouri            64105
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(Address of Principal Executive Offices)                       (Zip Code)

                                  (816) 421-7444
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             (Registrant's Telephone Number, Including Area Code)


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        (Former Name or Former Address, if Changed Since Last Report)

     Check the  appropriate  box below if the Form 8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
 _
|_| Written  communications  pursuant to Rule 425 under the  Securities Act
    (17 CFR 230.425)
 _
|_| Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17
    CFR 240.14a-12)
 _
|_| Pre-commencement  communications  pursuant to Rule 14d-2(b)  under the
    Exchange Act (17 CFR 240.14d-2(b))
 _
|_|  Pre-commencement  communications  pursuant to Rule 13e-4(c)  under the
     Exchange Act (17 CFR 240.13e-4(c))

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Item 4.01 Changes in Registrant's Certifying Accountant

(a)     As indicated in the Current Report on Form 8-K by Divall Insured Income
Properties 2 Limited Partnership (the "Company") filed with the Securities and
Exchange Commission on November 19, 2004, the Company provided its former
independent auditor, Deloitte & Touche LLP ("Deloitte"), with a copy of such
Current Report and requested that Deloitte furnish a letter addressed to the SEC
stating whether Deloitte agrees with the statements in such Current Report, in
accordance with Item 304(a)(3) of Regulation S-K.  This Amendment No. 1 to such
Form 8-K is being filed pursuant to Item 304(a)(3) to include as Exhibit 16.1
hereto the letter from Deloitte dated November 18, 2004 addressed to the SEC
(the "Letter"), received by the Company on December 1, 2004 in response to such
request.


(b)     This Amendment No. 1 is also intended to amend and restate subpart (b)
under Item 4.01 of the Company's Current Report filed November 19, 2004, which
incorrectly identified American Express Tax and Business Services Inc.
("American Express") as the Company's new independent auditors, instead of
Altschuler, Melvoin and Glasser LLP, which is affiliated with American Express.
Subpart (b) is amended and restated as follows:

     New independent accountants

     The Company engaged Altschuler, Melvoin and Glasser LLP ("AMG") as its new
independent auditors as of November 15, 2004. During the two most recent fiscal
years and through November 15, 2004, the Company has not consulted with AMG
regarding (i) the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements, and neither a written
report nor oral advice was provided to the Company concluding there was an
important factor to be considered by the Company in reaching a decision as to
an accounting, auditing or financial reporting issue; or (ii) any matter that
was either the subject of a disagreement, as that term is defined in paragraph
304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of
Regulation S-K, or a reportable event required to be reported under paragraph
304(a)(1)(v) of Regulation S-K.


Item 9.01 Financial Statements and Exhibits

(c)  Exhibits

     16.1 Letter to Securities Exchange Commission from Deloitte & Touche LLP

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                                   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.

                                 THE PROVO GROUP, INC., General Partner


Dated:   December 2, 2004       By  /s/ Bruce A. Provo
                                    --------------------------------
                                    President, CEO, and CFO

EX-16

Exhibit 16.1

                                                  Deloitte & Touche LLP
                                                  180 N. Stetson Avenue
                                                  Chicago, IL 60601-6779
                                                  USA

                                                  Tel: +1 312 946 3000
                                                  Fax: +1 312 946 2600
                                                  www.deloitte.com



November 18, 2004

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington D.C. 20549

Dear Sirs/Madams:

We have read Item 4.01 of Divall Insured Income Properties 2 Limited
Partnership's Form 8-K, dated November 15, 2004, and have the following
comments:

1.  We agree with the statements in the first, second, third, fourth, and
fifth paragraphs.

2.  We have no basis on which to agree or disagree with the statements made
in the sixth paragraph.


Yours truly,


/s/ Deloitte & Touche LLP

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