8-K

                    U.S. 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 (DATE OF EARLIEST EVENT REPORTED) __January 6, 2006, ______

                           Bestway Coach Express, Inc.
                 ----------------------------------------------
           (Name of small business issuer as specified in its charter)

          New York                 000-51158           13-3961159
- ----------------------------     -------------     -------------------
(State or other jurisdiction     (Commission       (I.R.S. Employer
     of incorporation)            File Number)     Identification No.)

2 Mott Street, 7th Floor, New York, New York                10013
- --------------------------------------------------------------------
(Address of principal executive offices)                 (Zip Code)

        Registrant's telephone number, including area code (212) 608-8988


      --------------------------------------------------------------------
          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

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 (see General Instruction A.2. below):

[]   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)).



Section 4 - Matters Related to Accountants and Financial Statements

Item 4.01 Changes in Registrant's Certifying Accountant.

a) On or about January 1, 2006, Child, Sullivan & Company, the independent
auditor for Bestway Coach Express (the "Company") changed its accounting
practice from a corporation to a professional limited liability company named
Child, Van Wagoner & Bradshaw, PLLC. As this is viewed as a separate legal
entity, the Company dismissed Child, Sullivan & Company as its independent
auditor and engaged Child, Van Wagoner & Bradshaw, PLLC, as the Company's
independent auditor for the Company's fiscal year ending November 30, 2005 and
the interim periods for 2005 and 2006. The decision to change its independent
auditor was approved by the Board of Directors of the Company.

None of the reports of Child, Sullivan & Company, on the Company's financial
statements for either of the past two years or subsequent interim period
contained an adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles.

There were no disagreements between the Company and Child, Sullivan &
Company,for either of the past two years or subsequent interim period on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to the satisfaction of
Child, Sullivan & Company, would have caused them to make reference to the
subject matter of the disagreement in connection with its report. Further,
Child, Sullivan & Company has not advised the Registrant that:

1) internal controls necessary to develop reliable financial statements did not
exist; or

2) information has come to the attention of Child, Sullivan & Company which made
it unwilling to rely upon management's representations, or made it unwilling to
be associated with the financial statements prepared by management; or

3) the scope of the audit should be expanded significantly, or information has
come to the attention of Child, Sullivan & Company that they have concluded
will, or if further investigated might, materially impact the fairness or




reliability of a previously issued audit report or the underlying financial
statements, or the financial statements issued or to be issued covering the
fiscal year ended November 30, 2005.

(b) On or about January 3, 2006 the Registrant engaged Child, Van Wagoner &
Bradshaw, PLLC as its independent auditor to audit the Registrant's financial
statements as successor to Child, Sullivan & Company. During the Registrant's
two most recent fiscal years or subsequent interim period, the Registrant has
not consulted with the entity of Child, Van Wagoner & Bradshaw, PLLC regarding
the application of accounting principles to a specific transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Registrant's financial statements, nor did the entity of Child, Van Wagoner
& Bradshaw, PLLC provide advice to the Registrant, either written or oral, that
was an important factor considered by the Registrant in reaching a decision as
to the accounting, auditing or financial reporting issue. Further, during the
Registrant's two most recent fiscal years or subsequent interim period, the
Registrant has not consulted the entity of Child, Van Wagoner & Bradshaw, PLLC
on any matter that was the subject of a disagreement or a reportable event.

Item 9.01 Financial Statements and Exhibits.

Exhibit
Number     Descriptions

 16.1      Letter from Child, Sullivan & Company dated January 6, 2006 regarding
           change in 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.


Date:  January 6, 2006      By: /s/ Wilson Cheng
                              ----------------------
                              Wilson Chen, Chief Executive Officer,
                              Chairman of the Board of Directors and Treasurer

EX-16

Exhibit 16.1 Letter on change of certifying accountant:


Child, Sullivan & Company
A Professional Corporation Of Certified Public Accountants
1284 W. Flint Meadow Dr. Suite D
Kaysville, Utah 84037      (801) 927-1337



January 6, 2006


Securities and Exchange Commission
450 5th Street, Northwest
Washington, D.C. 20549


Ladies and Gentlemen:

The firm of Child, Sullivan & Company was previously principal accountant for
Bestway Coach Express (the "Company") and reported on the financial statements
of the Company for the years ended November 30, 2004 and 2003. On or about
January 1, 2006, we changed our accounting practice from a corporation to a
professional limited liability company; Child, Van Wagoner & Bradshaw, PLLC. We
have read the Company's statements included under Item 4.01 of its Form 8-K
dated January 6, 2006, and agree with such statements.


Very truly yours,

/s/ Child, Sullivan & Company

Child, Sullivan & Company