WASHINGTON, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT


       Date of Report (Date of earliest event reported): NOVEMBER 13, 2002
                               800AMERICA.COM INC.
             (Exact name of registrant as specified in its charter)

     NEVADA                            000-28547              87-0567884
     ------                            ---------              ----------
(State or other jurisdiction  (Commission File Number)       (IRS Employer
 of  incorporation)                                     Identification No.)

     420  LEXINGTON  AVENUE,  NY,  NY                            10170
     --------------------------------                         --------
(Address  of principal executive offices)                    (Zip Code)

Registrant's  telephone  number,  including  area code: (800) 999-5048

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

Item  4.  Changes  in  Registrant's  Certifying  Accountant.

          On  November  14,  2002, the Registrant's independent auditors, Piltz,
Williams, LaRosa & Company ("Piltz") resigned as the Registrant's accountants as
a  result  of the investigation of the Registrant by the Securities and Exchange
Commission  discussed below in Item 5.  Since Piltz had only been engaged by the
Registrant since June, 2002, it never issued an audit report on the Registrant's
financial statements.  In its resignation letter to the Registrant, Piltz stated
that  "certain  information has come to our attention that has caused us to lose
confidence in the integrity of the company's management."  The Registrant has no
plans  to  appoint  a  new  independent  auditor  at  this  time.

Item  5.  Other  Events

          On  November 13, 2002, the Securities and Exchange Commission filed an
enforcement  action  against  the  Registrant  to  halt  what  it  alleges  is a
pervasive,  ongoing  fraud  at  the  Registrant.  The  complaint,  filed in U.S.
District  Court  in  Manhattan,  names  as defendants the Registrant, David Elie
Rabi, its chief executive officer, chief financial officer and a director of the
Registrant  and  Tillie  Ruth Steeples, an alleged undisclosed control person of
the  Registrant.  The  complaint  alleges, among other things, violations by the
defendants  of  the  antifraud  provisions,  registration  requirements,
falsifications  of  company  books and records and reporting requirements of the
federal securities laws. The complaint also states that Mr. Rabi, in 1997, using
the  alias  Edward  Rabie,  pleaded guilty in Kentucky state court to charges of
securities  fraud,  acting  as  an  unregistered  broker-dealer  and  selling
unregistered  securities,  and  Ms.  Steeples  pleaded  guilty  to  charges  of
delivering  cocaine  into  a detention facility where prisoners are quartered in

          On November 13, 2002, the Securities and Exchange Commission suspended
trading  in  the  Registrant's securities until 11:59 p.m. on November 26, 2002.

          On  November  13,  2002,  the  United States Attorney's Office for the
Southern  District  of  New  York filed a criminal complaint charging David Elie
Rabi  and  Tillie  Ruth  Steeples with securities fraud arising from the alleged
fraud  of  the Registrant; Mr. Rabi and Ms. Steeples were arrested in connection
with  the  charges  and  are  currently  in  federal  custody.

          On  November  13,  2002,  the  United  States  District  Court for the
Southern  District of New York, among other things, appointed Michael S. Sommer,
an attorney at the law offices of McDermott, Will & Emery, as temporary receiver
for the Registrant to preserve the status quo, ascertain the financial condition
of  the  Registrant,  and  the  disposition  of  investor funds, prevent further
dissipation  of  the  Registrant's property and assets, prevent loss, damage and
injury  to investors, preserve the Registrant's books, records and documents and
be  available  to  respond  to  investor  inquiries.  On  November 21, 2002, the
District  Court  entered  a  preliminary  injunction, which, among other things,
appointed  Mr.  Sommer  as  Receiver  pending  a  final disposition of the SEC's


enforcement  action.  The  Receiver  is  in  the  process  of  assessing  the
Registrant's  financial  condition  and operations.  The Receiver has set up the
following  phone  number  to  take  all  investor  inquiries:  212-547-5622.

          A  copy  of  the Registrant's press release related to these events is
filed  as  an  exhibit  to  this  Form  8-K.

Item  7.  Financial  Statements  and  Exhibits

Financial  Statements

               Not  Applicable.

Pro  forma  Financial  Statements

               Not  Applicable.

          (c)  Exhibits

               99.01  Letter  to  Securities  and  Exchange  Commission,  dated
                      November 25, 2002  from Piltz, Williams, LaRosa & Company.

Press  Release  dated  November  25,  2002.



     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.


Dated:  November  25,  2002               By:     /s/  Michael  S.  Sommer
                                                  Michael  Sommer

                                  EXHIBIT INDEX

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

     99.01       Letter to Securities and Exchange Commission, dated November
                 25, 2002  from  Piltz,  Williams,  LaRosa  &  Company.

     99.02       Press  Release  dated  November  25,  2002.