8-K

                     U.S. SECURITIES AND EXCHANGE COMMISSION

                                 WASHINGTON, D.C.


                                   FORM 8-K


                                CURRENT REPORT




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




                                January 31, 2001
                ------------------------------------------------
                Date of Report (date of earliest event reported)





                              PEOPLESWAY.COM, INC.
              -----------------------------------------------------
              Exact Name of Registrant as Specified in its Charter





          Nevada                    000-28657             87-0374559
- ---------------------------      ---------------    ----------------------
State or Other Jurisdiction      Commission File    IRS Employer Identifi-
     of Incorporation                Number             cation Number




           2969 Interstate Street, Charlotte, North Carolina  28208
       ---------------------------------------------------------------
          Address of Principal Executive Office, Including Zip Code


                              (704) 393-1860
            --------------------------------------------------
            Registrant's Telephone Number, Including Area Code


                                    N/A
         -----------------------------------------------------------
         Former Name or Former Address, if Changed Since Last Report





ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

     (a)  On January 31, 2001, Michael J. Bongiovanni, C.P.A., P.A., auditors
for Peoplesway.com, Inc. ("Registrant") resigned.

     (b)  Michael J. Bongiovanni, C.P.A., P.A.'s reports on the Registrant's
financial statements for the period ended August 31, 1999 and for the fiscal
year ended March 31, 2000, contained no adverse opinion or disclaimer of
opinion nor were they qualified as to audit scope or accounting principles.

     (c)  The Registrant's Board of Directors has not yet made the decision to
engage another auditor.  The Registrant does not have an audit committee.

     (d)  In connection with the prior audits for the period ended August 31,
1999 and for the fiscal year ended March 31, 2000, there have been no
disagreements with Michael J. Bongiovanni, C.P.A., P.A. on any matter of
accounting principles and practices, financial statement disclosure or
auditing scope or procedure.  It is currently anticipated that Michael J.
Bongiovanni, C.P.A., P.A. will be engaged to provide assistance to the
Registrant in connection with the preparation of the Registrant's financial
statements in the future, but that such firm will not perform any auditing
services in connection therewith.

ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

     (a)  EXHIBITS.

          Exhibit 16     Letter from Michael J. Bongiovanni, CPA
          Exhibit 99.1   Letter from Michael J. Bongiovanni, CPA, PA


                                  SIGNATURE

     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.

                                       PEOPLESWAY.COM, INC.



Dated: February 23, 2001               By: /s/ E. M. Johnston
                                           -----------------------------
                                             E. M. Johnston
                                             Chief Executive Officer

EX-16

EXHIBIT 16




TO:     Gene Johnston
FR:     Mike Bongiovanni


I reviewed the 8-K, did not make any changes thereto and am in agreement
therewith.


Sincerely,


/s/ Michael Bongiovanni
Michael Bongiovanni, CPA

EX-99

EXHIBIT 99.1

                                        Michael J. Bongiovanni, C.P.A., P.A.
                                        12433 Willingdon Road
                                        Hunterville, North Carolina 28078

Office: (704) 904-2390
Facsimile: (704) 948-6677
e-Mail Office:  MikeBongiovanni@msn.com


January 31, 2001


Mr. Gene Johnston
Chief Executive Officer
Peoplesway.com, Inc.
2969 Interstate Street
Charlotte, NC 28208

Dear Mr. Johnston:

This is to confirm that the client-auditor relationship between
Peoplesway.com, Inc. (Commission File Number 000-28657), and Michael J.
Bongiovanni, C.P.A., P.A., has ceased.

Sincerely,


/s/ Michael J. Bongiovanni

Michael J. Bongiovanni, C.P.A., P.A.

cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, DC 20549