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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001010549-04-000075.txt : 20040211
<SEC-HEADER>0001010549-04-000075.hdr.sgml : 20040211
<ACCEPTANCE-DATETIME>20040211162054
ACCESSION NUMBER:		0001010549-04-000075
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040209
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20040211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GREENBRIAR CORP
		CENTRAL INDEX KEY:			0000105744
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SKILLED NURSING CARE FACILITIES [8051]
		IRS NUMBER:				752399477
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-08187
		FILM NUMBER:		04586575

	BUSINESS ADDRESS:	
		STREET 1:		14185 DALLAS PKWY
		STREET 2:		STE 650
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240
		BUSINESS PHONE:		9724078400

	MAIL ADDRESS:	
		STREET 1:		14185 DALLAS PKWY
		STREET 2:		STE 650
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75204

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDICAL RESOURCE COMPANIES OF AMERICA
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESPAC INVESTORS TRUST
		DATE OF NAME CHANGE:	19900605
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>green8k020904.txt
<TEXT>

                       SECURITIES AND EXCHANGE 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): February 9, 2004



                             Greenbriar Corporation
             (Exact name of registrant as specified in its charter)


         Nevada                       0-8187                     75-2399477
(State of incorporation)       (Commission File No.)         (IRS Employer
                                                             Identification No.)

                 1755 Wittington, Suite 340, Dallas, Texas 75234
          (Address of principal executive offices, including zip code)

                                 (972) 407-8400
              (Registrant's telephone number, including area code)



<PAGE>

Item 4.  Change in Registrant's Certifying Accountant
- -----------------------------------------------------

         On  February  5,  2004 the audit  committee  authorized  management  to
dismiss Grant Thornton,  LLP ("Grant Thornton") and engage Farmer, Fuqua & Huff,
P.C. as the independent  auditor for the Company commencing with the 2003 annual
audit.

         Grant Thornton's reports on the Company's financial  statements for the
past two years did not contain an adverse  opinion or a  disclaimer  of opinion,
and was not qualified or modified as to  uncertainty,  audit scope or accounting
principles.

         During the 2001, 2002 and 2003 fiscal years, and the subsequent interim
period through the date hereof, there were no disagreements  between the Company
and  Grant  Thornton  on any  matter  of  accounting  principles  or  practices,
financial statement  disclosure or auditing scope and procedures,  which, if not
resolved to Grant  Thornton's  satisfaction  would have caused Grant Thornton to
make reference to the matter in their reports.

         The  Company  has  requested  Grant  Thornton  to  furnish  it a letter
addressed to the Securities and Exchange  Commission  stating  whether it agrees
with the above statements. A copy of this letter dated February 9, 2003 is filed
as Exhibit 16.1 to this Form 8-K.


                                   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.

February 9, 2004

                                                     GREENBRIAR CORPORATION




                                                     By: /s/ Gene S. Bertcher
                                                        --------------------
                                                        Gene S. Bertcher
                                                        President & CEO





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>greem8kex16020904.txt
<DESCRIPTION>LETTER FROM GRANT THORNTON LLP
<TEXT>

EXHIBIT 16.1


February 9, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20548

Dear Sirs/Madams:

We have read Item 4 of form 8-K dated February 9, 2004 of Greenbriar Corporation
and are in agreement with the statements concerning our firm contained therein.


                                                     /s/ Grant Thornton LLP


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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