8-K/A

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549


                                   FORM 8-K/A

                                 CURRENT REPORT

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

       Date of Report (or Date of Earliest Event Reported): March 9, 2001



                            REGENT ENERGY CORPORATION
                            f/k/a NPC Holdings, Inc.
             (Exact name of Registrant as specified in its charter)


  Nevada                                   0-08536                84-1034362
(State or other jurisdiction of   (Commission File Number)        (IRS Employer
       incorporation)                                        Identification No.)





                    650 N. Sam Houston Parkway E., Suite 500,
                              Houston, Texas 77060
               (Address of principal executive offices) (Zip Code)



                                 (281) 931-3800
              (Registrant's telephone number, including area code)



                                 Not applicable
         (Former name or former address, if changed since last report)





                    INFORMATION TO BE INCLUDED IN THE REPORT

     The consummation of the transaction  contemplated by the Agreement and Plan
of Reorganization by and between Regent Energy  Corporation (f/k/a NPC Holdings,
Inc.), a Nevada corporation (the "Company"),  Vulcan Minerals & Energy,  Inc., a
Texas corporation ("Vulcan"),  and the owners of record of all of the issued and
outstanding  stock of Vulcan (the  "Vulcan  Stockholders")  was  effective as of
March 9, 2001 (the  "Agreement").  This  transaction was previously  reported on
Form 8-K filed with the Securities and Exchange Commission on March 14, 2001, as
amended on Form 8-K/A filed with the Securities  and Exchange  Commission on May
1,  2001.  This  second  amendment  to such Form 8-K is being  filed to  include
additional disclosures,  as required by Item 4 and Item 7 to Form 8-K, to report
the change in the Company's  certifying  accountant which occurred in connection
with the transaction contemplated by the Agreement.

Item 4.  Changes in the Registrant's Certifying Accountant.

     Pursuant to the Agreement,  the Vulcan Stockholders  received and currently
hold 92% of the capital  stock of the Company,  effecting a change in control of
the Company. As a result of the change in control, the officers and directors of
the Company prior to the date of the Agreement resigned and were replaced by the
officers and directors of Vulcan.

     Prior to the date of the Agreement, the Company had engaged the CPA firm of
Pritchett,  Siler & Hardy,  P.C.  ("Pritchett")  and Vulcan had  engaged  Hein &
Associates  ("Hein")  as their  certifying  accountants.  Due to the  change  in
control, however,  effective March 9, 2001, the newly elected Board of Directors
of  the  Company  (the  "Directors")  who  had  been  the  directors  of  Vulcan
recommended and approved the decision to dismiss and replace Pritchett with Hein
to serve as the Company's certifying accountant.  The decision of the Directors'
was not based on any  disagreement  with  Pritchett on  accounting  or financial
disclosures,  but rather was based on the intention of the  Directors' to retain
the  accountants  they had engaged for Vulcan when they served as Vulcan's Board
of Directors.

     The report on the financial statements of the Company prepared by Pritchett
for the years ended 1999 and 2000 did not  contain  any  adverse  opinion or any
disclaimer  of opinion,  and was not  qualified  or modified as to  uncertainty,
audit scope, or accounting principles. Furthermore, for the years ended 1999 and
2000, the Company did not have any disagreement  with Pritchett on any matter of
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedure,  which would have caused  Pritchett to make reference to the
subject  matter  of the  disagreement  in  connection  with  its  report  on the
financial statements of the Company prepared by Pritchett for those periods.

     Pursuant to Item 4(a) of Form 8-K and Item 304(a)(3) of Regulation S-K, the
Company has provided  Pritchett  with a copy of this Form 8-K and has  requested
Pritchett to furnish the Company with a letter  addressed to the  Securities and
Exchange  Commission stating whether it agrees with the above statements and, if
not,  to  state  the  respects  in which  Pritchett  does not  agree  with  such
statements.  Pritchett's  response letter dated May 10, 2001 is filed as Exhibit
16.1 to this Form 8-K.

Item 7.  Financial Statements and Exhibits.

         (c)      Exhibits.

                  The following exhibit is furnished in accordance with Item 601
of Regulation S-K.

                  16.1     Letter from Pritchett, Siler & Hardy, P.C.




                                    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.


                                            REGENT ENERGY CORPORATION


Date: May 11, 2001                          By: /s/ John N. Ehrman
                                                --------------------------------
                                                John N. Ehrman, President

EX-16

                 [Letterhead of Pritchett, Siler & Hardy, P.C.]




                                                                    May 10, 2001




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Gentlemen:

We have read the statements of Regent Energy Corporation (formerly NPC Holdings,
Inc.)  pertaining to our firm  included  under Item 4 of Form 8-K dated March 9,
2001 and agree with such  statements  as they  pertain  to our firm.  We have no
basis to agree or disagree  with other  statements of the  registrant  contained
therein.



/s/ Pritchett, Siler & Hardy, P.C.
PRITCHETT, SILER & HARDY, P.C.