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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                          -----------------------------

                                    FORM 8-K

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

                                 Date of Report:

                        (Date of earliest event reported)

                                FEBRUARY 10, 2005

                          ----------------------------

                           MARINE JET TECHNOLOGY CORP.
               (Exact name of registrant as specified in charter)


                                     NEVADA
         (State or other Jurisdiction of Incorporation or Organization)


             000-33297                                88-0450923
     (Commission File Number)              (IRS Employer Identification No.)

                            936A BEACHLAND BOULEVARD,
                                    SUITE 13
                              VERO BEACH, FL 32963
                   (Address of Principal Executive Offices and
                                   zip code)

                                 (772) 231-7544
                             (Registrant's telephone
                          number, including area code)

                               4805 158TH COURT NE
                            REDMOND, WASHINGTON 98052
          (Former Name or Former Address, if Changed Since Last Report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing  obligation  of  registrant  under any of the
following provisions:

[_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[_] Soliciting  material  pursuant to Rule 14a-12(b)  under the Exchange Act (17
CFR 240.14a-12(b))

[_] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

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SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995

      Information  included  in  this  Form  8-K  may  contain   forward-looking
statements  within the meaning of Section 27A of the  Securities Act of 1933, as
amended (the "Securities Act") and Section 21E of the Securities Exchange Act of
1934, as amended (the "Exchange  Act").  This  information may involve known and
unknown  risks,  uncertainties  and other  factors which may cause the Company's
actual  results,  performance or  achievements  to be materially  different from
future  results,  performance  or  achievements  expressed  or  implied  by  any
forward-looking   statements.    Forward-looking   statements,   which   involve
assumptions   and  describe  the   Company's   future  plans,   strategies   and
expectations,  are  generally  identifiable  by use of the words "may,"  "will,"
"should," "expect,"  "anticipate,"  "estimate," "believe," "intend" or "project"
or the negative of these words or other  variations on these words or comparable
terminology.  These forward-looking statements are based on assumptions that may
be incorrect,  and there can be no assurance  that any  projections  included in
these forward-looking statements will come to pass. The Company's actual results
could differ  materially from those expressed or implied by the  forward-looking
statements  as a result of various  factors.  Except as required  by  applicable
laws,   the  Company   undertakes   no   obligation   to  update   publicly  any
forward-looking  statements  for any  reason,  even if new  information  becomes
available or other events occur in the future.

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

      (A) On February 10, 2005,  Marine Jet  Technology  Corp.  (the  "Company")
ended the  engagement  of Chavez  and Koch  CPA's as its  independent  certified
public  accountants.  The decision was approved by the Board of Directors of the
Company.

      The report of Chavez and Koch CPA's on the Company's financial  statements
for the fiscal years ended December 31, 2003 and 2002 did not contain an adverse
opinion or disclaimer of opinion.  However, the report did reference uncertainty
about the Company's ability to continue as a going concern. During the Company's
fiscal years ended December 31, 2003 and 2002 and the subsequent interim periods
preceding  the  termination,  there were no  disagreements  with Chavez and Koch
CPA's on any matter of accounting  principles or practices,  financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved
to the satisfaction of Chavez and Koch CPA's,  would have caused Chavez and Koch
CPA's to make reference to the subject matter of the disagreements in connection
with its report on the financial statements for such years or subsequent interim
periods..

      The Company  requested that Chavez and Koch CPA's furnish it with a letter
addressed to the Securities and Exchange  Commission  ("SEC") stating whether or
not it agrees with the Company's  statements in this Item 4.01(a). A copy of the
letter  furnished  by Chavez and Koch CPA's in response to that  request,  dated
February 10, 2005, is filed as Exhibit 16.1 to this Form 8-K.

      (B) On February 10, 2005,  De Joya & Company was engaged as the  Company's
new independent certified  accountants.  During the two most recent fiscal years
and the  interim  period  preceding  the  engagement  of De Joya & Company,  the
Company  has not  consulted  with De Joya & Company  regarding  either:  (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  Company's  financial  statements;  or (ii) any  matter  that was either the
subject of a disagreement  or event  identified in paragraph  (a)(1)(iv) of Item
304 of Regulation S-B.



ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

      (a) Financial statements of business acquired. None.

      (b) Pro forma financial information. None

      (c) Exhibits.



      Exhibit Number     Description
      --------------     -----------
        16.1             Letter  from  Chavez and Koch CPA's dated  February 10,
                         2005 regarding change in certifying accountant.




                                   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.


                                   MARINE JET TECHNOLOGY CORP.
                                   (Registrant)


Date:  February 15, 2005           By: /s/ Kevin R. Keating
                                       --------------------
                                       Kevin R. Keating, President and Secretary



                                  EXHIBIT INDEX

      Exhibit Number     Description
      --------------     -----------
        16.1             Letter  from   Chavez and Koch CPA's dated February 10,
                         2005 regarding change in certifying accountant.