UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, ~~D.C.~~DC 20549

~~Form~~FORM 8-K

CURRENT REPORT

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

Date of Report: ~~October~~ 12May 21, ~~2000~~2001

STEMCELL GLOBAL RESEARCH, INC.

~~Nevada 88-0407473~~(Exact name of registrant as specified in its chapter)

~~(State of incorporation) (IRS Employer Identification~~NEVADA

~~Number~~(State or other jurisdiction of incorporation)

88-0407473

(IRS Employer Identification No.)

000-26557

(Commission File Number)

9978 Washington Street, Camp Dennison, Ohio 45111

(Address of principal executive offices)

~~Registrants~~Registrant's telephone number, including area code: (513) 831-8007

Item 5 4 Changes in Registrant's Certifying Accountant

1. i. Registrant's primary accountant, ~~James~~Jerry ~~E. Slayton~~Donnellon, ~~CPA,~~ was dismissed by the Company on March 15, 2001.

~~Company~~ii. No reports on the financial statements prepared by Mr. Donnellon since October 9, 2000, date on which he was retained, contained any adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principals.

iiiii. No ~~reports~~The ondecision ~~the~~to ~~financial~~change ~~statements~~accountants ~~prepared~~was approved by ~~Mr.~~the ~~Slayton~~Board ~~over~~on ~~the~~March ~~past~~15, ~~two~~2001.

iv. During the registrant's two most recent fiscal years, ~~contained~~there were no disagreements with Mr. Donnellon on any ~~adverse~~matter ~~opinion~~of accounting principals or ~~disclaimer~~practices, offinancial ~~opinion~~statement disclosure, or ~~was~~auditing ~~qualified~~scope or procedure, which disagreements would have caused it to make reference to the subject matter of the disagreements in connection with its report.

~~modified~~2. asi. toThe ~~uncertainty,~~registrant ~~audit~~retained ~~scope~~the services of Tom Harris on March 15, or2001 ~~accounting~~as ~~principals~~their principal accountant.

~~iii~~ii. The ~~decision~~registrant did not contact the new accountant prior to ~~change~~its ~~accountants~~engaging ~~was~~the ~~approved~~new byaccountant regarding the ~~Board~~application onof accounting ~~October~~principals 9to a specified transaction, ~~2000~~or the type of audit opinion that might be rendered on the registrant's financial statements.

iviii. ~~During~~ ~~the~~The registrant's ~~two~~did ~~most~~not ~~recent~~contact ~~fiscal~~the ~~years,~~new ~~there~~accountant ~~were~~prior noto ~~disagreements~~its engaging the new accountant regarding any matter that was either the subject of a disagreement or a reportable event.

3. The registrant has provided a copy of this report, on or prior to the date of filing this report with the Commission, to Mr. Donnellon ~~Slayton~~and onrequested ~~any~~that ~~matter~~he offurnish ~~accounting~~the ~~principals~~registrant with a letter addressed to the Commission stating his approval of or disagreement ~~practices,~~with ~~financial~~the disclosures made herein. Such letter is attached hereto as an exhibit.

statement disclosure, or auditing scope or procedure, which disagreements would

have caused it to make reference to the subject matter of the disagreements in

connection with its report.

2. i. The registrant retained the services of Jerry Donnellon October 9, 2000 as their principal accountant.

ii. The registrant did not contact the new accountant prior to its engaging the new

accountant regarding the application of accounting principals to a specified

transaction, or the type of audit opinion that might be rendered on the registrant's

financial statements.

iii. The registrant did not contact the new accountant prior to its engaging the new

accountant regarding any matter that was either the subject of a disagreement or a

reportable event.

3. The registrant has provided a copy of this report, on or prior to the date of filing this

report with the Commission, to Mr. Slayton and requested that he furnish the registrant

with a letter addressed to the Commission stating his approval of or disagreement with

the disclosures made herein. Such letter will be filed with the Commission upon receipt

by the registrant, but not later than ten days following the filing of this report.

Stemcell Global Research, Inc.

~~October~~Dated: 12May 21, ~~2000 /s/ David Leytze~~2001

/s/ David Leytze David Leytze Director, Vice President, CFO, Secretary/Treasurer

Director, Vice President, CFO, Secretary/Treasurer

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