SECURITIES EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K/A

                                 CURRENT REPORT


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

                                  July 31, 2000


                             Elite Technologies, Inc
             (Exact name of registrant as specified in its charter)


             Texas                    0-17597            75-0252296
   (State or other jurisdiction     (Commission         (IRS Employer
          of incorporation)          File Number)     Identification No.)


                         6991 PEACHTREE INDUSTRIAL BLVD.
                                    SUITE 350
                             NORCROSS, GEORGIA 30092
               (Address of principal executive offices) (Zip Code)


                                  770-638-0441
               (Registrants telephone number, Including area code)


         3700 Crestwood Pkwy Suite 1000 Duluth, GA 30096 (Former name or
                     address, if changed since last report)





Item 4.  Changes in Registrant's Certifying Accountants

KPMG LLP was previously the principal  accountants for Elite Technologies,  Inc.
On  July  25,  2000,  that  firm's  appointment  as  principal  accountants  was
terminated and Feldman Sherb & Co., P.C. was engaged as principal accountants on
September 8, 2000. The decision to change accountants  was approved by the audit
committee of the board of directors.

In connection with the audits of the two fiscal years ended May 31, 1999 and the
subsequent  period through July 25, 2000, there were no disagreements  with KPMG
LLP on any matter of accounting  principles or  practices,  financial  statement
disclosure, or auditing scope or procedures, which disagreements if not resolved
to their  satisfaction  would have caused them to make  reference in  connection
with their opinion to the subject matter of the disagreement.

KPMG LLP's auditors'  report on the consolidated  financial  statements of Elite
Technologies,  Inc. and  subsidiaries as of and for the years ended May 31, 1999
and 1998,  contained a separate paragraph stating that "the Company has suffered
recurring losses from operations that raises substantial doubt about its ability
to continue as a going concern." Management's plans in regard to this matter are
also described in Note 1. The consolidated  financial  statements do not include
any adjustments that might result from the outcome of this uncertainty. A letter
from KPMG LLP is attached as Exhibit A.

EXHIBITS

        Exhibit A: Letter from KPMG LLP




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.



                                    Elite  Technologies,  Inc.



                                    /s/  Scott  Schuster
                                    -------------------------------------
                                    SCOTT  SCHUSTER
                                    Chief  Executive  Officer
December 8, 2000




                                    EXHIBIT A

KPMG

July 31, 2000

Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen;

We were previously principal accountants for Elite Technologies,  Inc. and under
the  date  of  August  25, 1999,  we  reported  on  the  consolidated  financial
statements of Elite Technologies, Inc.  and subsidiaries as of and for the years
ended  May 31, 1999 and 1998. On  July 25,  2000,  our appointment as  principal
accountants was terminated.  We have read Elite Technologies,  Inc.'s statements
included under the Item 4 of it's Form 8K dated July 31, 2000, and we agree with
such statements, except that we are not in a position to agree or  disagree with
Elite Technologies,  Inc.  statements that  Kirschner  &  Associates,  P.C.  was
engaged on July 20, 2000  and that the decision to changes accounts was approved
by the audit committee of the board of directors.

Very truly your,

/s/ KPMG LLP
    KPMG LLP