8-K/A

                                 UNITED STATES
                       SECURITIES AND 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


       Date  of  Report  (Date  of  earliest event reported): November 9, 2000



                                ELITE  TECHNOLOGIES,  INC.
                (Exact  name  of  Company  specified  in  its  charter)



            TEXAS                      0-17597                 760252296
(State or other jurisdiction of      (Commission            (IRS Employer
incorporation or organization)       File Number)        Identification No.)




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




                                 (770) 381-8089
              (Registrant's  telephone  number,  including  area  code)


Item 4.  Changes in Registrant's Certifying Accountants

Feldman Sherb & Co., P.C.was the previous audit firm of Elite Technologies, Inc.
Kirscner & Associates, P.C. has now been engaged as the new audit firm. This
change in audit firms is due to lack of timely performance on the part of the
previous audit firm.


(A) Exhibit

    Exhibit 16    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 hereunto duly authorized.



                                    Elite  Technologies,  Inc.



                                    /s/  Scott  Schuster
                                    -------------------------------------
                                    SCOTT  SCHUSTER
                                    Chief  Executive  Officer



Date:  November 9, 2000

EX-16

                           FELDMAN SHERB & CO., P.C.
                          CERTIFIED PUBLIC ACCOUNTANTS

March 13, 2001

United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC. 20549-0410

The following letter was forwarded to Elite Technologies, Inc. on December 12,
2000

                            RE: Form 8-K Disclosures

Gentlemen:

        You have requested that we comment on the disclosures made in Item 4 of
your Report on Form 8-K filed on November 9, 2000 to the Securities and
Exchange Commission. Our comments are as follows:

        We disagree with the statement that Feldman Sherb & Co., P.C.
"inexplicably delayed the completion of the audit" as our problems in
ascertaining audit evidence were made known to Scott Schuster, the Chief
Executive Officer of Elite. Although we do not believe at the time that our
efforts to verify certain issuances of common stock issuance transactions rose
to the level of a scope limitation as we were awaiting Elite's production of
further information, we were nevertheless unable to accept Elite's
characterization of certain issuances of common stock on the basis of the
information that had been supplies to us.

                                                Very truly yours,

                                                /s/ Feldman Sheb & Co., P.A.
                                                    Feldman Sheb & Co., P.A.