UNITED STATES SECURITIES AND EXCHANGE ~~COMMISSION WASHINGTON, DC 20549~~

~~FORM 8-K CURRENT REPORT~~ COMMISSION

WASHINGTON, DC 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): ~~December 6~~August 12, ~~2001~~2003

USA BROADBAND, INC. ~~(Exact name of registrant as specified in its charter)~~

DELAWARE (State or jurisdiction of Incorporation)	000-29433 (Commission File Number)	84-1592698 (IRS Employer Incorporation)
921 Transport Way, Suite 4 Petaluma, CA 94954 (Address of principal executive offices)
(707) 762-3997 (Registrant's telephone number, including area code)
8450 E. Crescent Parkway, #100 Greenwood Village, CO 80111 (Former Name or Former Address, if Changed Since Last Report)

(Exact name of registrant as specified in its charter)

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

DELAWARE	000-29433	84-1592698
(State or jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Incorporation)

1111 Orange Ave. Coronado, CA 92118
(Address of principal executive offices)

(619) 435-2929
(Registrant’s telephone number, including area code)

921 Transport Way, Suite 4 Petaluma, CA 94954
(Former Name or Former Address, if Changed Since Last Report)

~~Crouch,~~ITEM ~~Bierwolf & Chisholm audited the consolidated balance sheet of USA Broadband, Inc~~5. ~~f/k/a~~Other ~~Optika Investment Company, Inc~~Events. and the related statements of operations, stockholders' equity, and cash flows for the fiscal years ended September 30, 2000 and 1999, respectively. These financial statements accompanied the Company's Annual Report on Form 10-KSB for the year ended September 30, 2000 and were filed with the SEC on December 28, 2000. The report of Crouch, Bierwolf & Chisholm on such financial statements dated November 17, 2000 included a qualification regarding the Company's ability to continue as a going concern but did not contain any other adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting principles. In July 2001, the Company completed its merger with Cable Concepts, Inc. On December 6, 2001, the Company decided to engage Hein & Associates, which has served as Cable Concepts' independent auditor to serve as the Company's auditor for the fiscal year ended September 30, 2001. Thus, the Company did not renew its engagement with Crouch, Bierwolf & Chisholm.

~~Hein & Associates~~On ~~was~~June ~~appointed~~30, ~~pursuant~~2003, toUSA ~~a recommendation of our board~~Broadband, Inc. ~~During~~ (the “Company's”) ~~engagement~~served ofRichard ~~Crouch,~~G. ~~Bierwolf &~~Lubic ~~Chisholm,~~notice ~~there~~that ~~were~~he nowas ~~disagreements between~~in itbreach ~~and~~of certain ~~USA~~material ~~Broadband, Inc.,~~terms ~~whether~~of ~~resolved~~the orManagement ~~not~~Services ~~resolved,~~Agreement ondated ~~any~~as ~~matter~~ of February ~~accounting~~12, ~~principles~~2003, orbetween ~~practices,~~the ~~financial~~Company ~~statement~~and ~~disclosure~~him or(the ~~auditing~~“Agreement”). The ~~scope~~Company orinformed ~~procedure,~~Mr. ~~which~~Lubic that, ifpursuant ~~not resolved~~ to the ~~satisfaction~~terms of ~~Crouch,~~the ~~Bierwolf & Chisholm~~Agreement, ~~would~~he ~~have~~had ~~caused~~thirty ~~them~~(30) tobusiness ~~make~~days ~~reference~~in which to cure the ~~subject~~breach, ~~matter~~otherwise of the ~~disagreement~~Agreement inwould ~~connection~~be ~~with their report~~terminated. Mr. WeLubic ~~have provided~~failed ~~Crouch,~~to ~~Bierwolf &~~cure ~~Chisholm~~the ~~with~~breach ~~a copy of~~ within the ~~disclosure~~thirty ~~provided~~(30) ~~under~~business ~~this~~days. As ~~Current~~such, on ~~Report~~August on12, ~~Form 8-K~~2003, ~~and~~the ~~advised~~Company’s itboard toof ~~provide~~directors usvoted ~~with a letter addressed~~ to terminate the ~~SEC~~Agreement asand toMr. ~~whether~~Lubic’s itservices ~~agrees~~to ~~or disagrees with~~ the ~~disclosures made herein~~Company. ~~Their response is filed with this Form 8-K as Exhibit 16.1.~~

Prior to December 5, 2001, we did not consult with Hein & Associates regarding (i) the application of accounting principles to a specific transaction, (ii) the type of audit opinion that might be rendered by Hein & Associates, or (iii) any other matter that was the subject of an event of a disagreement between us and Crouch, Bierwolf & Chisholm as described in Regulation S-K, Item 304(a)(1)(iv). SIGNATURES

~~ITEM~~Pursuant ~~7. FINANCIAL~~to the ~~STATEMENTS~~requirements ~~AND~~of ~~EXHIBITS~~the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

SIGNATURES

	USA BROADBAND, INC.

	By:	/s/ Grant Miller
		Its: Principal Executive Officer

August 18, 2003

~~Pursuant to 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 hereunto duly authorized.~~ 2

	USA BROADBAND, INC.
	By:	/s/ EDWARD P. MOONEY Its: Executive Vice President
December 12, 2001

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