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: MARCH 29, 2004
                        (Date of earliest event reported)



                           MILITARY RESALE GROUP, INC.
             (Exact name of Registrant as specified in its charter)


                                    NEW YORK
                 (State or other jurisdiction of incorporation)


           000-26463                                      11-2665282
           (Commission File No.)                       (I.R.S. Employer
                                                       Identification No.)


                              2180 EXECUTIVE CIRCLE
                        COLORADO SPRINGS, COLORADO 80906
               (Address of principal executive offices; zip code)

                     (719) 391-4564 (Registrant's telephone
                          number, including area code)


                                       N/A

          (Former name or former address, if changed since last report)





3


 ITEM 4.    CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

      (a) Previous independent accountants

            (i)   On March  29,  2004,  Rosenberg  Rich  Baker  Berman & Company
                  resigned as the Registrant's independent accountants.

            (ii)  Neither the report of Rosenberg Rich Baker Berman & Company
                  for the Registrant's fiscal year ended December 31, 2002 nor
                  the report of Michael Johnson & Company LLC for the
                  Registrant's fiscal year ended December 31, 2001, contained an
                  adverse opinion or disclaimer of opinion and neither report
                  was qualified or modified as to uncertainty, audit scope or
                  accounting principles, but each was qualified due to a going
                  concern uncertainty.

            (iii) The Registrant's Board of Directors approved the resignation
                  of Rosenberg Rich Baker Berman & Company and the appointment
                  of Schualter, Loughlin & Suozzo, P.C. as its new independent
                  accountants.

            (iv)  In connection with its audits for the most recent fiscal year
                  and through March 29, 2004, there have been no disagreements
                  with Rosenberg Rich Baker Berman & Company on any matter of
                  accounting principles or practices, financial statement
                  disclosure, or auditing scope and procedure, which
                  disagreements, if not resolved to the satisfaction of
                  Rosenberg Rich Baker Berman & Company, would have caused them
                  to make reference thereto in their report on the financial
                  statements for such year.

            (v)   The Registrant has requested that Rosenberg Rich Baker Berman
                  & Company furnish it with a letter addressed to the Securities
                  and Exchange Commission stating whether or not it agrees with
                  the above statements. A copy of such letter is attached as
                  Exhibit 16 hereto.

      (b) New independent accountants

            (i)   The  Registrant   engaged  A.J.  Robbins,   P.C.  as  its  new
                  independent  accountants  as of March  29,  2004.  During  the
                  Registrant's  two most recent  fiscal years and through  March
                  29, 2004, the Registrant has not consulted with A.J.  Robbins,
                  P.C.  concerning (1) the application of accounting  principles
                  to a specific  completed or contemplated  transaction,  or the
                  type  of  audit   opinion   that  might  be  rendered  on  the
                  Registrant's  financial  statements or (2) any matter that was
                  the subject of a disagreement  or event  identified  herein in
                  response to Item 304 (a)(1)(iv) of Regulation S-B.





      (c)   Exhibits.


            The Registrant hereby furnishes the following exhibit:

            Exhibit Number    Exhibit Title

            16               Letter from  Rosenberg Rich Baker Berman & Company,
                             former independent accountants.






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                                         SIGNATURES

      Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this Report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                          MILITARY RESALE GROUP, INC.


Date:  March 29, 2004                     By:/s/ Ethan D. Hokit
                                             -----------------------------------
                                             Ethan D. Hokit
                                             President






                                       EXHIBIT INDEX


            Exhibit Number   Exhibit Title

            16               Letter from  Rosenberg Rich Baker Berman & Company,
                             former independent accountants.