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 17, 2005
                        (Date of earliest event reported)

                              OSK CAPITAL III CORP.
             (Exact name of registrant as specified in its charter)

      COLORADO                      000-30023                   84-1491676
----------------------           ----------------------    ---------------------
State of incorporation           Commission File Number    IRS Employer
                                                           Identification Number

                               1 Place Ville-Marie
                                   Suite 2821
                                  Montreal, Qc
                                     H3B 4R4
                    (Address of principal executive offices)

                                Tel: 514-875-2000
                           (Issuer's telephone number)

                       P. O. Box 461029, Glendale, CO 80220
          (Former name or former address, if changed since last report)

Copies of all communications, including all communications sent to the agent for

Copies of all communications, including all communications sent to the agent for
service, should be sent to:

                              Joseph I. Emas, Esq.
                                 Attorney at Law
                             1224 Washington Avenue
                              Miami Beach, FL 33139


      (a)  Effective  on March 17, 2005,  the  Registrant  dismissed  Comiskey &
Company  by  declining  to renew the  engagement  of  Comiskey  & Company as the
independent  accountant  engaged  to  audit  the  financial  statements  of  the
Registrant  and engaged  Schwartz  Levitsky  Feldman LLP as its new  independent
registered public accounting firm for fiscal year ending December 31, 2004.

Comiskey & Company performed the audit of the Registrant's  financial statements
for year  ending  December  31,  2003  and  2002.  During  this  period  and the
subsequent  interim  period  prior to the  Registrant  declining  to renew their
engagement, there were no disagreements with Comiskey & Company on any matter of
accounting  principles or practices,  financial statement disclosure or auditing
scope or procedure,  which disagreements if not resolved to Comiskey & Company's
satisfaction  would have  caused  Comiskey & Company to make  reference  to this
subject  matter of the  disagreements  in  connection  with Comiskey & Company's
report,  nor were there any "reportable  events" as such term is defined in Item
304(a)(3) of Regulation S-B,  promulgated  under the Securities  Exchange Act of
1934, as amended.

The Registrant  determined that, although the registrant was very satisfied with
the  quality of the audits  prepared by  Comiskey & Company,  a new  independent
certified  public  accountant would be in the best interests of the shareholders
of the  Registrant.  The decision to not to renew the engagement with Comiskey &
Company was approved by the Registrant's Board of Directors.

The audit  reports of  Comiskey & Company  for the  Registrant's  year ending on
December 31, 2003 and 2002 did not contain an adverse  opinion,  or a disclaimer
of opinion, or qualification or modification as to uncertainty,  audit scope, or
accounting principles,  other than the uncertainty that the Registrant might not
be able to operate as a going concern.

The  Registrant  has  requested  Comiskey  & Company to furnish it with a letter
addressed to the Securities and Exchange  Commission  stating  whether it agrees
with the statements made above by the Registrant. A copy of such letter is filed
as Exhibit 16.1 to this Form 8-K.

      (b)  Effective  on March 17,  2005 the  Registrant  has  engaged  Schwartz
Levitsky  Feldman LLP as the new  principal  accountant  to audit its  financial
statements. The decision to engage Schwartz Levitsky Feldman LLP was approved by
the Registrant's Board of Directors.


(c)   Exhibits

-------          -----------
 16.1            Letter Regarding Change in Certifying Accountant.


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.

                                            OSK CAPITAL III CORP.    
DATE: October 25, 2005                      /s/ Francis Mailhot
                                            Francis Mailhot
                                            OSK CAPITAL III CORP.