8-K/A

                                  UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C., 20549

                                    FORM 8-KA

                                 CURRENT REPORT

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

                         Date of Report: August 21, 2001

                              YANG HOLDING COMPANY


    Florida              Commission File Number 0-19505         65-0274107
(State or other                                                (IRS Employer
 jurisdiction)                                               Identification No.)

 1000 Brickell Avenue, Suite 900, Miami, Florida                       33131
    (Address of principal executive offices)                         (Zip Code)

 Issuer's telephone number: (305) 702-5512

EXPLANATORY NOTE: This form 8-KA amends Item 4(c)to cover the interim period
from the date of the last audited financial statements to March 20, 2000, the
date of termination of the former principal accountant, and includes letter from
Dohan and Company dated April 26, 2000 (omitted in form 8-K as originally
filed)as an exhibit. It also amends the Commission File number, originally shown
in error as 0-19305.

ITEM 4. Changes in Issuer's Certified Public Accountant

(a)  The Issuer has engaged Berkovitz & Company, P.A. to be its principal
     accountant effective March 20, 2000, to audit its accounting statements for
     the year ended December 31, 1999. The Issuer has dismissed, and therefore
     has terminated its client-auditor relationship with Dohan &
     Company,P.A.,its previous principal accountant with respect to the audit of
     the Issuer's financial statements. The letter notifying Dohan and Company,
     P.A. is included with this Form 8-KA as an exhibit. Dohan and Company, P.A.
     issued unqualified opinions of the Issuer's financial statements for years
     ended December 31,1995 and 1996. Dohan and Company, P.A. issued qualified
     opinions on their 1997 and 1998 reports. Both qualifications related to the
     uncertainty of the Company's ability to continue as a going concern.

(b)  The decision to change accountants was approved by the Board of Directors
     of the Issuer by unanimous written consent.

(c)  During all the fiscal years from 1995 to 1998 and the subsequent interim
     period preceding this termination through March 20, 2000, the date of
     termination, there were no disagreements over accounting matters, financial
     disclosures, or any other limitations on the scope or procedure of the
     independent auditor in the course of performing professional services.



ITEM 7.  Ex. 16 Letter to Steven H. Dohan Dated March 20, 2000.
         Ex. 17 Letter from Steven H. Dohan dated April 26, 2000.




                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Issuer
has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.

Date: August 21, 2001                            By: /s/ James Chow
                                                 --------------------------
                                                  James Chow
                                                  President

                                        2


                                 EXHIBIT INDEX



EXHIBIT               DESCRIPTION
- -------               -----------
 16              Letter to Steven H. Dohan Dated March 20, 2000.
 17              Letter from Steven H. Dohan dated April 26, 2000.

EX-16

                                                                     EXHIBIT 16

                              YANG HOLDING COMPANY
                         2666 TIGERTAIL AVE., SUITE 104
                              MIAMI, FLORIDA 33133


VIA FAX

March 20, 2000

Mr. Steven H. Dohan, CPA
Dohan and Company, PA
7700 North Kendall Drive
Suite 204
Miami, FL  33156-7564

RE:  YANG HOLDING COMPANY

Dear Mr. Dohan:

We regret to inform you that we have appointed Berkovitz & Company, P.A. for
purposes of its SEC accounting. In this connection, Yang Holding Company is
required to file a Form 8-K with the SEC and to include a letter from your firm
agreeing with the contents of the Form 8-K or stating reasons you believe it not
to be accurate.

I am enclosing a copy of the Form 8-K which Yang Holding Company intends to file
with the SEC. I am requesting that you provide a letter to accompany that filing
as required by the regulations. I am enclosing a proposed letter from your firm,
if you agree with it.

I would appreciate receiving your signed letter as soon as possible. If you have
any questions, please feel free to telephone me to discuss it.

Best personal regards.

Very Truly Yours,


James Chow
President

EX-17

                                                                     EXHIBIT 17

April 26, 2000


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

        Re: Yang Holding Company
            Commission file No. 0-19505
            Current Report on Form 8-K, March 20, 2000

Gentlemen:

With respect to our retention as independent auditors by Yang Holding Company,
we have just now read the statements made by Yang Holding Company. We have not
received any termination letter, although the form 8-K indicates one was sent by
facsimile on March 20, 2000. We had not received the Form 8-K either, and after
discussions with another CPA, we printed the information directly from EDGAR.

In connection with the above, we understand that statements have been filed with
the Commission, pursuant to item 4 of the Yang Holding Company's current report
on Form 8-K, dated March 20, 2000. Notwithstanding the fact that we never
received Exhibit 16, we agree with the remaining statements concerning our firm
in the Form 8-K that we printed from the EDGAR system, except that we believe
the Commission File number is 0-19505 and not 0-19305 as indicated in the form
8-K.

Very truly yours,


Steve H. Dohan, CPA, Managing Director
DOHAN AND COMPANY, P.A., CPA's

CC: James Chow, President
    Yang Holding Company