UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K/A

CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

OF January ~~THE~~9, ~~SECURITIES EXCHANGE ACT OF 1934~~2005

December 18, 2003

Date of Report (Date of earliest event reported)

000-26969

Commission File Number

SVC FINANCIAL SERVICES, INC.

(Exact name of registrant as specified in its charter)

Colorado , U.S.A. 84-1343219

(State or other jurisdiction of (I.R.S. Employer ~~Identification No.)~~

incorporation or organization) Identification No.)

~~18904~~ 235 ~~Hwy~~Montgomery 99Street, Suite D956, ~~Lynwood~~San Francisco, ~~Washington~~California ~~98036~~ 94104

(Address of principal executive offices)

(~~425~~866) ~~670~~370-~~8142~~ 9600

(Issuer's telephone number, including area code)

~~SVC Financial Services, Inc.~~ N/A

(Former name, former address and former fiscal year, ~~if changed since last report)~~

~~Item~~if 4.changed ~~Changes~~since inlast ~~Registrant's Certifying Accountant~~report)

~~(a)~~Item ~~Previous~~4.01. ~~independent accountants~~
Changes in Registrant's Certifying Accountant

(ia) ~~Effective June~~ ~~15,~~Previous ~~2004,~~independent ~~SVC Financial Services, Inc. ("Registrant"), confirmed with its auditors, Lichter, Weil & Associates ("Lichter"), that the firm would no longer be representing the Registrant as its~~ accountants~~. As of that date, the Company~~ ~~informed Lichter that they were dismissed as the Company's auditors.~~

(iii) ~~Lichter~~Effective January 9, ~~Weil~~2005, ~~and~~SVC ~~Associates~~Financial ~~last~~Services, ~~reported~~Inc. on ("Registrant's", ~~financial~~"SVC" ~~statements~~or the on"Company"), ~~December~~confirmed 23with its auditors, ~~2002. Registrant's~~Weinberg ~~financial~~& ~~statements~~Co. ~~for~~("Weinberg"), that the ~~fiscal~~firm would ~~year~~no ~~ended~~longer ~~September~~be ~~30,~~representing ~~2002, as~~the ~~audited~~Registrant byas ~~Lichter,~~its ~~included~~accountants. anAs ~~independent~~of ~~auditor's~~that date, ~~report~~Registrant ~~containing~~informed ~~an explanatory~~Weinberg ~~paragraph~~that ~~describing~~Weinberg ~~the~~was ~~uncertainty~~dismissed as to the ~~Company~~Registrant's ~~ability to continue as a going concern~~accountants.

(~~iii~~ii) Weinberg ~~The~~last reported ~~change~~on Registrant's financial statements as of ~~independent accountants~~August ~~was~~17, ~~ratified~~2004 by(for the fiscal ~~Board~~year ofended ~~Directors~~September of30, ~~SVC~~2003). Registrant's ~~Financial~~financial ~~Services~~statements for the past two years, ~~Inc.~~as onaudited by Weinberg ~~December~~and 18Lichter, ~~2003~~Weil & Associates, included independent auditor's reports containing explanatory paragraphs describing the uncertainty as to the Company's ability to continue as a going concern.

(iviii) ~~During SVC~~The ~~Financial~~change ~~Services' two most recent fiscal years and the subsequent interim period through June 15, 2004, there were no disagreements with Lichter on any matter~~ of ~~accounting principles~~independent oraccountants ~~practices,~~was ~~financial~~ratified ~~statement disclosure, or auditing scope or~~by ~~procedure, which, if not resolved, to Lichter's satisfaction, would have caused it to make reference to~~ the ~~subject~~Board ~~matter~~ of ~~the~~Directors ~~disagreement~~of ~~in connection~~Registrant ~~with its report. However, Lichter's reports~~ on ~~the~~January ~~Company's consolidated financial statements for the year ended September 30~~9, ~~2001 contained an explanatory paragraph describing the uncertainty as to the Company's ability to continue as a going concern~~2005. ~~Registrant's financial~~ statements for the fiscal year ended September 30, 2002, as audited by Lichter, also included an independent auditor's report containing an explanatory paragraph describing the uncertainty as to the Company's ability to continue as a going concern.

(viv) During Registrant's ~~the~~ two most recent fiscal years and the subsequent interim period through ~~June~~January 159, ~~2004~~2005, there were no disagreements with Weinberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved, to Weinberg's satisfaction, would have ~~been~~caused noit ~~reportable~~to ~~events~~make ~~(as~~reference ~~defined~~to the subject matter of the disagreement in ~~Regulation~~connection ~~S-B~~with ~~Item~~its ~~304(a)(1)(v))~~report. However, Weinberg's reports on the Company's consolidated financial statements contained an explanatory paragraph describing the uncertainty as to the Company's ability to continue as a going concern.

(av) During the ~~previous~~ two most recent fiscal ~~years~~year and the subsequent interim period through ~~June~~January 159, ~~2004~~2005, ~~Lichter~~there ~~did~~have ~~not~~been ~~advise~~no ~~SVC~~reportable ~~Financial~~events ~~Services~~(as ~~that~~defined ~~the~~in ~~internal~~Regulation ~~controls~~S-K ~~necessary~~Item ~~for the registrant to develop reliable~~304(a)(1)(v)). ~~financial~~ ~~statements do not exist.~~

(ba) During the previous two fiscal years and the subsequent interim period through ~~June~~January 159, ~~2004~~2005, ~~Lichter~~Weinberg did ~~not~~ advise ~~SVC~~Registrant ~~Financial Services~~ that ~~any~~the ~~information had~~internal ~~come~~controls tonecessary ~~their~~for ~~attention~~the ~~which~~registrant ~~had led them~~ to nodevelop ~~longer be able to rely on~~reliable ~~management's representation, or that had made Lichter unwilling to be associated with the~~ financial statements ~~prepared~~ bydo ~~management~~not exist.

(cb) During the previous two fiscal years and the subsequent interim period through ~~June~~January 159, ~~2004~~2005, ~~Lichter~~Weinberg did not advise Registrant ~~SVC~~that ~~Financial~~any ~~Services~~information ~~that~~had ~~the~~come ~~scope~~to oftheir ~~any~~attention ~~audit~~which ~~needed~~had led them to no longer be ~~expanded~~able ~~significantly~~to rely on management's representation, or that ~~more~~had ~~investigation~~made Weinberg ~~was~~unwilling ~~necessary~~to be associated with the financial statements prepared by management.

(dc) During the previous two fiscal years and the subsequent interim period through ~~June~~January 159, ~~2004~~2005, ~~Lichter~~Weinberg did ~~not~~ advise ~~SVC~~Registrant ~~Financial Services~~ that ~~there was any information which~~ the ~~accountants~~scope ~~concluded would materially impact the fairness and reliability~~ of ~~either (i) a previously issued~~any audit ~~report~~needed ~~or the underlying financial statements, or (ii) the financial statements issued or~~ to be ~~issued~~expanded ~~covering~~significantly ~~the fiscal period(s) subsequent to~~and ~~the date of the most recent financial statements covered by an audit report (including information~~ that, ~~unless~~more ~~resolved~~investigation towas ~~the accountant's satisfaction, would prevent it from rendering an unqualified audit report on those financial statements~~necessary.

(vid) During ~~The~~the ~~Registrant~~previous ~~has~~two fiscal years and the subsequent interim period ~~requested~~through January 9, 2005, Weinberg did not advise Registrant that ~~Lichter~~there ~~furnish~~was itany ~~with~~information which the accountants concluded would materially impact the fairness and reliability of either (i) a ~~letter~~previously ~~addressed~~issued audit toreport or the ~~SEC~~underlying ~~stating~~financial statements, or (ii) the financial ~~whether~~statements issued or ~~not~~to itbe ~~agrees~~issued ~~with~~covering the ~~above~~fiscal ~~statements.~~period(s) Asubsequent ~~copy~~to the date of ~~such~~the ~~letter,~~most ~~dated~~recent financial statements covered by an audit report ~~August~~(including 6information that, ~~2004~~unless resolved to the accountant's satisfaction, would isprevent ~~filed~~it asfrom ~~Exhibit~~rendering ~~16.1~~an tounqualified ~~this~~audit ~~Form~~report ~~8-K/A~~on those financial statements.

(bvi) ~~New~~The ~~independent~~Registrant ~~accountants~~has requested that Weinberg furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated January 21, 2005, is filed as Exhibit 16.1 to this Form 8-K.

~~The Registrant engaged Weinberg & Associates~~ (~~"Weinberg"~~b) asNew ~~its new~~ independent ~~accountant on~~accountants December 18, 2003. Prior to December 18, 2003 the Registrant had not consulted with Weinberg regarding (i) 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 Registrant's consolidated financial statements, and no written report or oral advice was provided to the Registrant by Weinberg concluding there was an important factor to be considered by the Registrant in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-B and the related instructions to Item 304 of Regulation S-B, or a reportable event, as that term is defined in Item 304(a)(1)(iv) of Regulation S-B.

~~Item~~ The 7Registrant has engaged Pohl, McNabola, Berg & Company ("PMB") as its new independent accountant on January 9, 2005. ~~Financial~~Prior to ~~Statement~~January 9, 2005 the Registrant had not consulted with PMB regarding (i) 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 Registrant's consolidated financial statements, and ~~Exhibits~~no written report or oral advice was provided to the Registrant by PMB concluding there was an important factor to be considered by the Registrant in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K.

~~(c)~~Item ~~The~~9.01. ~~following~~Financial ~~documents~~Statement ~~are~~and ~~filed herewith as exhibits:~~Exhibits

~~Exhibit~~(c) ~~16.1~~The ~~Letter~~following ~~from Lichter~~documents ~~dated~~are ~~August~~filed 6,herewith ~~2004.~~as exhibits:

~~SIGNATURES~~ Exhibit 16.1 Letter from Weinberg dated January 21, 2005.

~~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.~~SIGNATURES

~~Dated:~~Pursuant ~~August~~to 3the requirements of the Securities Exchange Act of 1934, ~~2004~~the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

~~SVC Financial~~Dated: ~~Services~~January 21, ~~Inc.~~2005

~~/s/~~SVC FINANCIAL ~~Christopher~~SERVICES, ~~Haigh~~INC.

/s/ Christopher Haigh,

~~CEO~~ Christopher Haigh,

~~Exhibit 16.1~~President

~~August~~Exhibit ~~6, 2004~~ 16.1

~~Securities~~January ~~and~~21, ~~Exchange Commission~~2005

~~450~~Securities ~~Fifth~~and ~~Street,~~Exchange ~~N.W.~~Commission

~~Washington~~450 Fifth Street, DN.CW. ~~20549~~

~~Re: SVC FINANCIAL SERVICES~~Washington, ~~INC~~D.C. 20549

~~Commission~~Re: SVC ~~File~~FINANCIAL ~~No.~~SERVICES, ~~000-26969~~INC.

~~Ladies~~ Commission ~~and~~File ~~Gentlemen:~~No. 000-26969

WeLadies ~~have read Item 4 of SVC Financial Services, Inc.'s Form 8-K/A dated August 3, 2004,~~ and we agree with such statements, except that (1) in reference to item (a)(iii), we are not in a position to confirm that the change was ratified by the Board of Directors of SVC Financial on December 18, 2003 as no formal written communication was received by us regarding the change, and (2) we are not in a position to confirm that SVC Financial Services, Inc. engaged new principal accountants on December 18, 2003, and therefore, during the fiscal years ended December 31, 2002 and 2001, and the subsequent interim period to the date hereof, SVC Financial Services, Inc. did not consult Weinberg regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-B.Gentlemen:

We ~~Very~~have ~~truly~~read ~~yours~~Item 4 of SVC Financial Services, Inc.'s Form 8-K dated January 21, 2005, and we agree with such statements, except that we are not in a position to confirm that SVC Financial Services, Inc. engaged new principal accountants on January 9, 2005, and therefore, during the fiscal years ended December 31, 2003 and 2002, and the subsequent interim period to the date hereof, SVC Financial Services, Inc. did not consult PMB regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-B.

~~/s/~~Very ~~Lichter,~~truly ~~Weil & Associates~~yours,

~~Lichter,~~/s/ ~~Weil~~Weinberg & ~~Associates~~Co.

Weinberg & Co.

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