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



                       Date of Report: September 26, 2001


                           SONIC JET PERFORMANCE, INC.
                              ---------------------
             (Exact name of registrant as specified in its charter)


Colorado                           000-22273                 84-1383888
--------                           -----------               ----------
(State or other                   (Commission                (IRS Employer
jurisdiction of                   File Number)               Identification No.)
incorporation)

                 15662 Commerce Lane, Huntington Beach, CA 92649
             -------------------------------------------------------
                                  (New Address)


        Registrant's telephone number, including area code: (714) 895-0944
                                                            --------------









Item 1.     Changes in Control of Registrant

                None.

Item 2.     Acquisition or Disposition of Assets

                None.

Item 3.     Bankruptcy or Receivership

                None.

Item 4.     Changes in Registrant's Certifying Accountant

               Singer  Lewak  Greenbaum  &  Goldstein LLP,  former  CPAs for the
               Company, was terminated as auditor on September 17, 2001. Michael
               Johnson & Co., LLC,  CPAs of  Denver,  Colorado  were engaged  on
               September 17, 2001 as auditors for Company.

               The Change of Accountants was approved by the Board of Directors.
               No audit committee exists  other than the members of the Board of
               Directors.

               In  connection  with audit of  the most  recent fiscal  year  and
               through the date  of termination of the accountants, no disagree-
               ments  exist with any former accountant on any matter of account-
               ing principles or practices,  financial statement disclosure,  or
               auditing scope of procedure,  which disagreements if not resolved
               to the  satisfaction  of the former  accountant would have caused
               them to  make reference in connection with his report to the sub-
               ject  of the disagreement(s).  Financial statements for the  year
               1999 and 2000  audit report contained an  opinion as to the going
               concern uncertainty of the company.

               The  10QSB  for the  quarter  ended  March 31,  2001  included  a
               paragraph discussing uncertainties related to continuation of the
               Registrant as a going concern.

Item 5.     Other Events

                None.

Item 6.     Resignation and Appointment of Directors

                None.

Item 7.     Financial Statements, Pro Forma Financials, & Exhibits

                Financial Statements:

                         None.

                Pro Forma Financial Statements:

                         None.

                Exhibits:

                         16.1   Letter from former auditor
                         16.2   Letter from former auditor
                         23.1   Letter from new auditor




                                   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 thereunto duly authorized.

Date: October 8, 2001                      SONIC JET PERFORMANCE, INC.


                                               /s/ Rao Mankal
                                           By: ---------------------------------
                                                Rao Mankal, Secretary