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

~~Form~~FORM 8-K

CURRENT REPORT

~~Pursuant~~PURSUANT toTO ~~Section~~SECTION 13 orOR 15(d) ofOF ~~the~~THE ~~Securities~~SECURITIES ~~Exchange~~EXCHANGE ~~Act~~ACT of TO 1934

~~August~~October 205, ~~2003~~2004 ~~Date of Report~~ (Date of earliest event reported)

~~Commission~~2THEMAX.COM, ~~File~~INC. (Exact ~~Number~~name ~~000-30551~~of registrant as specified in its charter)

2THEMAX.COM, INC. (Exact name of small business issuer as specified in its charter)

NEVADA			000-30551			88-0458906
(State of incorporation)			(Commission File Number)			(IRS Employer Identification No.)

Nevada (State or other jurisdiction of incorporation or organization) 88-0458906 (IRS Employer Identification No.)

6767 West Tropicana Avenue, Suite 204			89103
(Address of principal executive office)			(Zip Code)

~~6767~~(702) ~~West Tropicana Avenue, Suite 203~~376-3373 ~~Las Vegas, Nevada 89103~~ (~~Address~~Registrant’s oftelephone ~~principal~~number, ~~executive~~including ~~offices~~area code)

~~(702)~~Check ~~595~~the appropriate box below if the Form 8-~~6201~~K filing is intended to simultaneously satisfy the filing obligation of the ~~(Issuer's~~registrant ~~telephone~~under ~~number)~~any of the following provisions:

~~Item~~ٱ 4Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) ~~Changes~~ٱ inSoliciting ~~Registrant's~~material ~~Certifying~~pursuant ~~Accountant~~to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) ٱ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ٱ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

OnPage ~~December 15, 2002, 2TheMax.Com, Inc. dismissed the Accounting firms of Merdinger, Fruchter, Rosen & Corso, P.C., 888 Seventh Avenue, Suite 2900, New York, New York 10106.~~1

OnITEM ~~August 20, 2003, 2TheMax~~4.~~Com,~~01 ~~Inc.~~Changes ~~retained~~in ~~their~~Registrant’s ~~new~~Certifying ~~Accounting firm as David E. Coffey, Certified Public~~ Accountant~~, 6767 West Tropicana Avenue, Suite 216, Las Vegas, Nevada 89103, Telephone Number, (702) 871-3979, Facsimile Number, (702) 871-6769~~.

~~SIGNATURES~~On June 15, 2004, David E. Coffey, Certified Public Accountant (“Coffey”) was dismissed as the independent registered public accounting firm for 2TheMax.Com, Inc. (the “Company”). Effective on October 5, 2004, Bagell, Josephs & Company, LLC was appointed as the new independent registered public accounting firm for the Company. The decision to dismiss Coffey and to appoint Bagell, Josephs & Company, LLC was recommended and approved by the Company’s Board of Directors.

~~Pursuant~~Coffey toreports on the ~~requirements~~Company’s offinancial statements for the ~~Securities~~past ~~Exchange~~year ~~Act~~did not contain an adverse opinion, disclaimer of opinion, ~~1934~~nor were they qualified or modified as to uncertainty, ~~the~~audit ~~registrant~~scope ~~has~~or accounting principles. Coffey served as our ~~duly~~independent ~~caused~~registered ~~this~~public ~~report~~accounting firm for only one year and prior to betheir ~~signed~~August on20, ~~its~~2003 ~~behalf~~appointment, byMerdinger, Fruchter, Rosen & Corso, P.C., (“MFR&C”) served as the ~~undersigned~~Company’s ~~hereunto~~independent ~~duly~~registered ~~authorized~~public accounting firm.

During the Company’s most recent fiscal year and the period from January 1, 2004 through June 15, 2004, there were no ~~2THEMAX.COM~~disagreements with Coffey on any matter of accounting principles or practices, ~~INC.~~financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Coffey, would have caused it to make reference to the subject matter of the disagreements in connection with its report; and there were no reportable events as defined in Item 304(~~Registrant~~a)(1)(v) of Regulation S-B.

~~Date: September~~The ~~16,~~Company provided Coffey with a copy of this Item and requested that Coffey furnish the Company with a letter addressed to ~~2003 By:/s/ Catherine~~the S.Commission ~~Ratelle~~stating whether it agrees with the statements by the Company in this Item and, if not, stating the respects in which ~~Catherine~~it Sdoes not agree. A ~~Ratelle,~~letter ~~President~~from ~~and~~Coffey ~~Sole~~to ~~Director~~such effect is attached hereto as Exhibit 16.1.

During the Company’s two most recent fiscal years and through the date of this Form 8-K, the Company did not consult Bagell, Josephs & Company, LLC with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, or any other matters or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-B.

Item 9.01. Financial Statements and Exhibits.

	(c) Exhibits:

	Exhibit 16.1	Letter from David E. Coffey, Certified Public Accountant

SIGNATURES

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

	2THEMAX.COM, INC.

	By /s/ Catherine S. Ratelle
	Catherine S. Ratelle, President

	Date: October 7, 2004

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