SECURITIESUNITED ANDSTATES EXCHANGE COMMISSIONWashington, D.C.  20549

__________SECURITIES AND EXCHANGE COMMISSION 

WASHINGTON, D.C. 20549 

_________________________________________ 

FORM 8-K 

CURRENT REPORTPURSUANTREPORT TO SECTION 13 OR 15(d) OF THESECURITIES EXCHANGE ACT OF 1934Date of Report (Date of earliest event reported)  

JunePURSUANT 5,TO 2003SECTION (May13 29,0R 200315 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 

CommissionDate Fileof NumberReport 01-19203(date of earliest event reported):  October 2, 2003 (September 30, 2003) 

PLMCommission EQUIPMENTFile GROWTHNumber: FUND0-15436 

PLM Equipment Growth Fund 

(Exact name of registrant as specified in its charter) 

California	94-3104548
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)
235 3 rd Street South, Suite 200
St Petersburg, FL	33701
(Address of principal executive offices)	(Zip Code)

California                          94-2998816 

Registrant's(State telephoneof number, including area code: jurisdiction                    (727)I.R.S. 803-1800Employer 

Itemof 4.         ChangesIncorporation)                        Identification in Registrant's Certifying AccountantNo.) 

On235 May3 29,rd 2003,Street the Board of Managers of the General Partner approved the engagement of Ernst & Young LLP (“E&Y”) as PLM Equipment Growth Fund’s (the “Partnership”) principal independent auditors. On May 29South, 2003,Suite the200 Board of Managers of the General Partner also dismissed Deloitte & Touche LLP (“D&T”) as the Partnership’s principal independent auditors. 

D&T’sSt. reports on the Partnership’s financial statements for fiscal years ended December 31Petersburg, 2002FL and33701 2001 do not contain an adverse opinion or a disclaimer of opinion nor were such reports qualified or modified as to uncertainty, audit scope, or accounting principles. 

During(Address the fiscal years ended December 31, 2001 and 2002 and through the subsequent interim period preceding the change, there were no disagreements with D&T on any matter of accountingPrincipal principlesExecutive orOffices) practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to D&T’s satisfaction, would have caused D&T to make reference to the subject matter of the disagreements in connection with its report.  During that time, there were no reportable "events" as listed in Item 304(aZip Code)(1)(v) of Regulation S-K. 

During the Partnership        Registrant’s fiscaltelephone years ended December 2001 and 2002 and through the subsequent interim period preceding the changenumber, theincluding Partnershiparea didcode: not consult with E&Y regarding any of the matters specified in Item 304(a727)(2) of Regulation S803-K.1800 

WeITEM have provided D&T a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission (the "Commission")5.  D&T Other has provided a letter, addressed to the Commission, which is filed as Exhibit 16Events.1 to this Form 8-K. 

  ItemOn 7.         FinancialSeptember 30, Statements2003, ProPLM FormaEquipment FinancialGrowth InformationFund (the "Partnership") completed its liquidation and Exhibitsdissolution pursuant to a Plan of Dissolution and Liquidation (the "Plan"), which provided for the liquidation of the assets of, and the dissolution of, the Partnership. 

In furtherance of the Plan, the Partnership entered into a Liquidating Trust Agreement (cthe "Liquidating Trust Agreement")      Exhibits: with PLM Financial Services, Inc., the General Partner of the Partnership (the "Trustee"), as trustee of the PLM Equipment Growth Fund Liquidating Trust (the "Liquidating Trust"). As of September 30, 2003, the general and limited partner unitholders of the Partnership received a pro rata beneficial interest in the Liquidating Trust in exchange for such holder’s Partnership units. 

LetterIn fromaccordance Deloittewith &the TouchePlan LLPand tothe Liquidating Trust Agreement, the SecuritiesPartnership has transferred all of its remaining cash and Exchangenon-cash Commission,assets datedand Juneall 5of its remaining liabilities to the Liquidating Trust. On September 30, 2003, the Partnership filed a Certificate of Dissolution and a Certificate of Cancellation with the Secretary of State of the State of California. 

SIGNATUREItem 7.    Financial Statements and Exhibits. 

          Pursuant(c) toExhibits the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. 

		PLM EQUIPMENT GROWTH FUND
Date: June 5, 2003	By:	/s/ Richard K Brock
		Rick K Brock Chief Financial Officer

2.1    Plan of Dissolution and Liquidation 

EXHIBIT10.2    Liquidating INDEXTrust Agreement 

Exhibit Designation	Nature of Exhibit
16.1	Letter from Deloitte & Touche LLP to the Securities and Exchange Commission, dated June 5, 2003

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 hereunto duly authorized. 

PLM Equipment Growth Fund 

By: PLM Financial Services, Inc., 

its General Partner 

By: _/s/ Richard K Brock

Richard K Brock 

Chief Financial Officer 

Date:    October 2, 2003 

Exhibit Index 

        Exhibit 2.1          Plan of Dissolution and Liquidation (filed herewith) 

        Exhibit 10.2          Liquidating Trust Agreement (filed herewith) 

Filing Compare · PLM EQUIPMENT GROWTH FUND