Washington, D.C. 20549 
                                   FORM 8-K
                                Current Report

                      PURSUANT TO SECTION 13 OR 15(D) OF
                         THE SECURITIES ACT OF 1934. 

          Date of Report (Date of Earliest Event Reported):
                              May 31, 2002

                    Commission file number 0-18303

                        SIENNA BROADCASTING, INC. 
          (Exact Name of Registrant as specified in its charter) 

           Nevada                                          11-2990598
 (State or other jurisdiction of                          (IRS Employer
 incorporation or organization)                      Identification Number)

                             318 S. Maryland Pkwy. Suite 5
                       (Address of principal executive offices) 
                              Las Vegas, Nevada 89101 
                            (City, State and Zip Code) 

                                  (702) 366-0644 
                   Company's telephone number, including area code

Item 4.01  Changes in Registrant's Certyfing Accountant. 

(a) Previous Independent Auditors: 

(i) On May 31, 2002 James E. Slayton, CPA resigned as the independent 
auditor for the Company and Pollard-Kelly Auditing Services, Inc. was 
appointed as the new independent auditor for the Company. 

(ii) During the two most recent fiscal years and interim period subsequent 
to May 31, 2002, there were no disagreements with James E. Slayton, CPA on 
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure. 

(iii) James E. Slayton, CPA's report on the financial statements for the 
year ended December 31, 2001 contained no adverse opinion or disclaimer of 
opinion and was not qualified or modified as to audit scope or accounting
principles but included an explanatory paragraph reflecting an uncertainty 
because the realization of a major portion of the Company's assets is 
dependent upon its ability to meet its future financing requirements and the
success of future operations. These factors raise substantial doubt about 
the Company's ability to continue as a going concern. 

(iv) The Company has requested that James E. Slayton, CPA furnish it with a
letter addressed to the SEC stating whether it disagrees with the above 
statements. A copy of the letter to the SEC dated December 29, 2004, is 
filed as an Exhibit to the Form 8-K. 

(v) During the two most recent fiscal years and the interim period 
subsequent to May 31, 2002, there have been no reportable events with James 
E. Slayton, CPA as set forth in Item 304(a)(i)(v) of Regulation S-K. 

(b) New Independent Accountants: 

(i) The Company engaged, Pollard-Kelley Auditing Services, Inc., 3250 W. 
Market Street, Suite 307, Akron, Ohio 44333 as its new independent auditors
as of February 22, 2005. Prior to such date, the Company did not consult 
with Pollard-Kelley Auditing Services, Inc. (I) the application of 
accounting principles, (ii) the type of audit opinion that might be rendered 
by Pollard-Kelley Auditing Services, Inc., or (iii) any other matter that was
the subject of a disagreement between the Company and its former auditor 
as described in Item 304(a)(1)(iv) of Regulation S-B. 

Item 7. Financial Statements and Exhibits 

    Letter from James E. Slayton, CPA 

February 22, 2005                          SIENNA BROADCASTING, INC.

                                       By   /s/  Scott A. Ervin
                                          Scott A. Ervin, President