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):  December 23, 2004


                        SPARTA COMMERCIAL SERVICES, INC.
                        --------------------------------
             (Exact name of registrant as specified in its charter)

            Nevada                       0-9483                  95-3502207
            ------                       ------                  ----------
(State or other jurisdiction of   (Commission File Number)     (IRS Employer
incorporation)                                               Identification No.)


               240 West 35th Street, Suite 402, New York, NY 10001
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               (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (212) 239-2666
                                                           --------------

                                 Not applicable
                                 --------------
          (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 obligations of the 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 under the Exchange Act (17 CFR
240.14a-12).

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

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.313e-4(c)).

Section 5 - Corporate Governance and Management

Item 5.03 Amendments to the Articles of Incorporation or Bylaws; Change in 
Fiscal Year

(a) Certificate of Amendment

The Company filed a Certificate of Amendment to the Articles of Incorporation
with the Secretary of State of the State of Nevada reducing the Company's
authorized capital from 700,000,000 shares, of which 690,000,000 shares are
common stock and 10,000,000 shares are preferred stock, to 350,000,000 shares,
of which 340,000,000 shares are common stock and 10,000,000 shares are preferred
stock. In connection with the decrease in authorized capital, the Company is
effecting a 1:200 reverse stock split, followed immediately by a 25:1 forward
stock split. These actions are to become effective on December 27, 2004.

Section 8 - Other Events

Item 8.01 Other Events

In connection with the Company's change in authorized capital and the stock
splits, as described in Item 5.03 of this Report, effective December 27, 2004,
the trading symbol of the Company's common stock on the OTC Bulletin Board will
change from "SRTA" to "SRCO."

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits

(c)      Exhibits

Exhibit Number             Description of Exhibit
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3(i)                       Certificate of Amendment














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                                   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.

                                            SPARTA COMMERCIAL SERVICES, INC.

Date:  December 23, 2004
                                            By: /s/ Anthony L. Havens
                                               --------------------------------
                                               Anthony L. Havens, President




















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