8-K

                        UNITED STATES
             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): April 17, 2004

                        Karma Media, Inc.
                     ----------------------
     (Exact name of registrant as specified in its charter)

        Nevada              333-86518            75-3025152
      ----------           -----------         --------------
   (State or other         (Commission        (I.R.S. Employer
   jurisdiction of         File Number)      Identification No.)
    incorporation)


9660 Flair Drive, Suite 328,                       91731
    El Monte, California
- ------------------------------                   ---------
    (Address of principal                       (Zip Code)
     executive offices)

 Registrant's telephone number, including area code: (310) 397-1200






                             -1-






Item 4. Change in Registrant's Certifying Accountant

On  April 17, 2004, the Registrant engaged Bagell Josephs  &
Company,  LLC  as the Registrant's independent  accountants.
On  April  20,  2004,  the Registrant dismissed  its  former
public  accountants,  Beckstead  and  Watts,  LLP.   In  the
absence  of  an  audit or similar committee,  the  board  of
directors of the Registrant approved the decision to  change
accountants.

The  report  of  Beckstead and Watts, LLP on  the  financial
statement  of  Le  Gourmet Co., Inc. (a predecessor  of  the
Registrant) for the year ended December 31, 2002 contained a
going  concern opinion.  The report of Beckstead and  Watts,
LLP  on  the financial statement of the Registrant  for  the
year ended December 31, 2003 contained no adverse opinion or
a disclaimer of opinion, nor was qualified or modified as to
uncertainty, audit scope, or accounting principles.

There were not, within the past two years, any disagreements
with Beckstead and Watts, LLP that are known to Registrant's
management and relate to accounting principles or  practice,
financial  disclosures,  auditing scope  or  procedures,  or
other  disagreements reportable under Item 304 of Regulation
S-K.

The  Registrant has requested that Beckstead and Watts,  LLP
furnish  it  with a letter addressed to the  Securities  and
Exchange  Commission stating whether or not it  agrees  with
the  above statements.  A copy of such letter is to be filed
as Exhibit 16 to this Form 8-K.

Prior  to  the engagement of Bagell Josephs & Company,  LLC,
during the Registrant's two most recent fiscal years and any
subsequent interim period to the date hereof, the Registrant
had  not  consulted  with  Bagell  Josephs  &  Company,  LLC
regarding either:

(i)  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 Registrant's
     financial statements, and neither a written report  was
     provided to the Registrant nor oral advice was provided that
     Bagell Josephs & Company, LLC concluded was an important
     factor considered by the Registrant in reaching a decision
     as to the accounting, auditing or financial reporting issue;
     or

(ii) any   matter   that  was  either  the  subject   of   a
     "disagreement,"  as  that  term  is  defined  in   Item
     304(a)(1)(iv) of Regulation S-K and the related instructions
     to Item 304 of Regulation S-K, or a "reportable event," as
     that term is defined in Item 304(a)(1)(v) of Regulation S-K.






                             -2-





                         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.


                        Karma Media, Inc.
                        -----------------
                          (Registrant)

Date:     April 21, 2004
                                        /s/ Dominique Einhorn
                                        ---------------------
                                     By: Dominique Einhorn,
                                         President & CEO



























                             -3-

EX-16

Beckstead and Watts, LLP
Certified Public Accountants
                                      3340 Wynn Road, Ste. B
                                         Las Vegas, NV 89102
                                                702.257.1984
                                            702.362.0540 fax




April 21, 2004

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

The   firm  of  Beckstead  and  Watts,  LLP  was  previously
principal  accountant for Karma Media, Inc. (the  "Company")
and  reported on the financial statements of the Company for
the years ended December 31, 2003 and 2002.  Effective April
20,  2004,  we  were terminated by the Company as  principal
accountants.  We have read the Company's statements included
under Item 4 of its Form 8-K/A dated April 21, 2004, and  we
agree with such statements except that we cannot confirm  or
deny  that  the  appointment of Bagell  Josephs  &  Co.  was
approved  by the Board of Directors, or that they  were  not
consulted prior to their appointment as auditors.

Very truly yours,

/s/ Beckstead and Watts, LLP
- -----------------------------
Beckstead and Watts, LLP