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 6, 2005

                                    CKX, INC.
               (Exact name of registrant as specified in charter)

             DELAWARE                      0-17436                27-0118168
   (State or other jurisdiction          (Commission           (I.R.S. Employer
        of incorporation)                File Number)        Identification No.)


                 650 MADISON AVENUE                           10022
                 NEW YORK, NEW YORK                         (Zip Code)
                (Address of principal
                 executive offices)

       Registrant's telephone number, including area code: (212) 838-3100




                  --------------------------------------------
                   (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:

[  ] 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))






                           CURRENT REPORT ON FORM 8-K

                                    CKX, INC.

                                  APRIL 7, 2005


ITEM 4.1  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS

As described in the Current Report on Form 8-K filed by CKX, Inc. (formerly
Sports Entertainment Enterprises, Inc.) (the "Company") on February 8, 2005, the
Company recently underwent significant changes including a change in control and
the acquisition of material new assets and operations. In connection with these
recent developments, on April 6, 2005, Piercy Bowler Taylor & Kern, the
independent public accountants that were previously engaged as the principal
accountants to audit the Company's financial statements were replaced by
Deloitte & Touche LLP as the Company's principal accountants. The reports of
Piercy Bowler Taylor & Kern on the Company's financial statements for the past
two fiscal years have not (i) contained an adverse opinion or a disclaimer of
opinion, nor (ii) been qualified or modified as to audit scope or accounting
principles.

However, the report of Piercy Bowler Taylor & Kern on the financial statements
of the Company for the year ended December 31, 2003 was modified as to
uncertainty of the Company's ability to continue as a going concern.

In connection with the Company's financial statements for the fiscal years ended
December 31, 2004 and 2003, and in the subsequent interim periods, there were no
disagreements between the Company and Piercy Bowler Taylor & Kern on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement(s), if not resolved to the
satisfaction of Piercy Bowler Taylor & Kern would have caused Piercy Bowler
Taylor & Kern to make reference to the subject matter of the disagreement(s) in
connection with its report on the Company's financial statements. The Company
requested that Piercy Bowler Taylor & Kern furnish it with a letter addressed to
the Securities and Exchange Commission stating whether or not it agrees with the
above statements. Piercy Bowler Taylor & Kern's letter is attached to this
Current Report on Form 8-K as Exhibit 16.1.

On April 6, 2005, the Company approved Deloitte & Touche LLP as the Company's
new principal accountants to audit the Company's financial statements. The
decision to change accountants was recommended and approved by the Company's
Audit Committee and Board of Directors. The Board of Directors has appointed
Deloitte & Touche LLP as the Company's principal accountants for the fiscal year
ending December 31, 2005.

On February 7, 2005, the Company acquired from The Promenade Trust a controlling
interest in the entities which own and/or control the commercial utilization of
the name, image and likeness of Elvis Presley, the operation of the Graceland
museum and related




attractions, as well as revenue derived from Elvis Presley's television
specials, films and certain of his recorded musical works (the "Presley
Business"). Deloitte & Touche LLP audited on behalf of The Promenade Trust the
Presley Business' combined statements of net assets, as of September 30, 2004
and December 31, 2003 and 2002, and the related combined statements of
operations and royalty income and net assets and cash flows for the nine month
period ended September 30, 2004, and for each of the three years ended December
31, 2003. The Company discussed with Deloitte & Touche LLP its concurrence with
the Company's accounting treatment of its acquisition of the Presley Business.
During the Company's two most recent fiscal years and subsequent interim periods
prior to the engagement of Deloitte & Touche LLP, the Company did not, nor did
anyone on the Company's behalf, consult Deloitte & Touche LLP regarding either
(A) the application of accounting principles to any other specific completed or
proposed transaction, or the type of audit opinion that might be rendered on the
Company's financial statements as to which a written report or oral advice was
provided to the Company that was an important factor considered by the Company
in reaching a decision as to an accounting, auditing or financial reporting
issue, or (B) any matter that was the subject of a disagreement (as defined in
paragraph 304(a)(1)(iv) of Regulation S-K) between the Company and Piercy Bowler
Taylor & Kern, or an event identified in response to paragraph 304(a)(1)(v) of
Regulation S-K.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

(c) Exhibits

The following Exhibits are attached to this Current Report on Form 8-K:

Exhibit No.          Description
- -----------          -----------

16.1                 Letter Regarding Change In Accountants




                                   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.



                                           CKX, INC.


                                           BY: /s/ Thomas P. Benson
                                              ---------------------------------
                                           Name:  Thomas P. Benson
                                           Title: Chief Financial Officer
                                                  and Executive Vice President

DATE: April 7, 2005






                                INDEX TO EXHIBITS


Exhibit No.          Description
- ----------           ------------

16.1                 Letter Regarding Change In Accountants

EX-16.1

                                                                    EXHIBIT 16.1


April 7, 2005

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

Commissioners:

We have read the statements made by CKX, Inc. (the "Company"), which we
understand will be filed with the Commission, pursuant to Item 4.1 of Form 8-K,
as part of the Company's Current Report on Form 8-K dated April 6, 2005, a copy
of which is attached. We agree with the statements concerning our firm in such
Form 8-K and agree to the filing of this letter as Exhibit 16.1 to the Form 8-K.

Very truly yours,


/s/ Piercy Bowler Taylor & Kern
- -------------------------------
Piercy Bowler Taylor & Kern