8-K/A

                      SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, D.C.

                                   FORM 8-K/A

                                 AMENDMENT NO. 1

                                 CURRENT REPORT


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


                                   May 19, 2005
                 ------------------------------------------------
                 Date of Report (date of earliest event reported)


                          JORDAN AMERICAN HOLDINGS, INC.
               ----------------------------------------------------
               Exact name of Registrant as Specified in its Charter


          Florida                  0-18974               65-0142815
- ---------------------------    ---------------   ---------------------------
State or Other Jurisdiction    Commission File   IRS Employer Identification
     of Incorporation              Number                  Number



          2458 Old Dorsett Road, Suite 118, Maryland Heights, MO  63043
          -------------------------------------------------------------
           Address of Principal Executive Offices, Including Zip Code


                               (314) 514-2469
               --------------------------------------------------
               Registrant's Telephone Number, Including Area Code


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:

[ ] 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))







ITEM 4.01  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

     On March 15, 2005, the Jordan American Holdings, Inc. (the "Company")
engaged Richey, May & Company, L.P. to serve as the Company's independent
accountants. Spicer Jeffries LLP (formerly Spicer Jeffries & Co.) was
dismissed as the Company's independent accountants.  The change was made
because the Company has not had an audit since the 2002 year end. The change
of accountants was approved by the Company's Board of Directors.

     The report of Spicer Jeffries & Co. on the Company's consolidated
financial statements for the years ended December 31, 2002 and 2001 did not
contain an adverse opinion or disclaimer of opinion, nor was it qualified or
modified as to uncertainty, audit scope, or accounting principles, except that
the opinion was qualified as to the Company's ability to continue as a going
concern. During the years ended December 31, 2002 and 2002 and the subsequent
periods preceding the decision to change independent accountants, there were
no disagreements with Spicer Jefferies & Co. on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreement(s), if not resolved to the satisfaction of
Spicer Jeffries & Co., would have caused it to make reference to the subject
matter of the disagreement(s) in connection with its report.

     During the fiscal years ended December 31, 2002 and 2001 and the
subsequent periods prior to engaging Richey, May & Company, L.P., neither the
Company nor anyone on its behalf consulted Richey, May & Company, L.P.
regarding either 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 consolidated financial statements, and
neither a written report nor oral advice was provided to the Company by
Richey, May & Company, L.P..

     The Company provided a copy of the disclosures contained herein to Spicer
Jeffries & Co. and requested that they provide a letter, addressed to the
Securities and Exchange Commission stating whether it agrees with the
statements made herein, and, if not, stating the respects in which it does not
agree.  That letter is filed herewith as Exhibit 16.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS.

     (c)  EXHIBITS.

          16 - Letter from Spicer Jeffries LLP


                                  SIGNATURES

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

                                  JORDAN AMERICAN HOLDINGS, INC.



Dated:  August 10, 2005           By:/s/ Wallace Neal Jordan
                                     Wallace Neal Jordan, President


                                    2

EX-16

EXHIBIT 16



Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

     We were previously the principal accountants for Jordan American
Holdings, Inc. and, under the date of April 8, 2003, we reported on the
financial statements of Jordan American Holdings, Inc. as of and for the
years ended December 31, 2002 and 2001.  We have read Jordan American
Holdings, Inc.'s statements included under Item 4.01 of its Form 8-K/A dated
May 19, 2005, and we agree with such statements. However, we are not in a
position to either agree or disagree with Jordan American Holdings, Inc.'s
statement that they have engaged new auditors.



                                      /s/ SPICER JEFFRIES LLP
                                      Greenwood Village, Colorado
                                      August 10, 2005