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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 lWWRgRXuYCeSvEckIZ6JXg==

<SEC-DOCUMENT>0000855684-01-500033.txt : 20020412
<SEC-HEADER>0000855684-01-500033.hdr.sgml : 20020412
ACCESSION NUMBER:		0000855684-01-500033
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20011231
ITEM INFORMATION:		Changes in registrant's certifying accountant
FILED AS OF DATE:		20011211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LAHAINA ACQUISITIONS INC
		CENTRAL INDEX KEY:			0000855684
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				841325695
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27480
		FILM NUMBER:		1810910

	BUSINESS ADDRESS:	
		STREET 1:		5895 WINDWARD PARKWAY
		STREET 2:		SUITE 220
		CITY:			ALPHARETTA
		STATE:			GA
		ZIP:			30005
		BUSINESS PHONE:		7707546140

	MAIL ADDRESS:	
		STREET 1:		5895 WINDWARD PARKWAY
		STREET 2:		SUITE 220
		CITY:			ALPHARETTA
		STATE:			GA
		ZIP:			30005
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>changeauditor8ka.txt
<DESCRIPTION>FORM 8K/A - CHANGE IN AUDITORS
<TEXT>


                              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 (Date of earliest event reported):
                         December 10, 2001 (November 2, 2001)


                                 LAHAINA ACQUISITIONS, INC.


Colorado                 0-27480                                   84-1325695
(State or other     (Commission File                             (IRS Employer
jurisdiction of            No.)                                      ID No.)
incorporation)


                        Suite 701, 14001 E. Iliff Avenue
                                Denver, CO  80014
                     (Address of principal executive offices)


                                (800) 307-7603
                    (Registrant's telephone number, including area code)


               (Former name or former address, if changed since last report)

<page>

Explanatory Note

         This Current Report on Form 8-K/A amends and supplements the Current
Report on Form 8-K, filed November 14, 2001, by Lahaina Acquisitions, Inc.
Such previously filed Current Report on Form 8-K is incorporated herein by
reference.

         This Current  Report on Form 8-K/A is being filed solely to attach
exhibit 16.1 (Letter from Tauber & Balser, P.C.), which had not been provided
to Lahaina at the time Lahaina filed its 8-K.

Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

         16.1     Letter - Tauber & Balser, P.C.

<page>
                  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 hereto duly authorized.


                                   LAHAINA ACQUISITIONS, INC.
                                   (Registrant)


Dated: December 10, 2001           By /s/Dan Moudy
                                   Dan Moudy
                                   President

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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