FORM 10-QSB

               SECURITIES AND EXCHANGE COMMISSION
                     Washington D.C.  20549

           Quarterly Report Under Section 13 or 15 (d)
             Of the Securities Exchange Act of 1934


           For Quarter Ended        June 30, 2000

        Commission File Number __000-29433_


                   OPTIKA INVESTMENT COMPANY, INC._______
     (Exact name of registrant as specified in its charter)

                                 ______  NEVADA      ________
33-0472224
   (State or other jurisdiction of               (IRS Employer
incorporation or organization)               Identification No.)


      6975 South Union Park Center #600, Salt Lake City UT 84047
            (Address of principal executive offices)

                            (801) 256-9600
                    Registrant's telephone number
                         including area code

______________________________________________

        Former Name and Address, if changed since last report

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of
1934 during the preceding 12 months (or such shorter period that the
registrant was required to file such reports).    Yes X   No

and (2) has been subject to such filing requirements for the past 90 days.
Yes X   No


               ________13,643,043_________
                  (Number of shares of common
                    stock the registrant had
                outstanding as of July 28, 2000)

                             PART 1

ITEM 1 - FINANCIAL STATEMENTS

The condensed financial statements included herein have been prepared by the
Company, without audit, pursuant to the rules and regulations of the Securities
and Exchange Commission.  Certain information and footnote disclosures
normally included in financial statements prepared in accordance with
generally accepted accounting principles have been condensed or omitted
pursuant to such rules and regulations, although the Company believes that the
disclosures are adequate to make the information presented not misleading.

In the opinion of the Company, all adjustments, consisting of only normal
recurring adjustments, necessary to present fairly the financial position of
the Company as of June 30, 2000 and the results of its operations and changes
in its financial position from September 30, 1999 through June 30, 2000 have
been made.  The results of its operations for such interim period is not
necessarily indicative of the results to be expected for the entire year.

                    OPTIKA INVESTMENT COMPANY, INC.
                            Balance Sheet


                                ASSETS

                                   June 30,       September 30,
                                    2000               1999
                                 (unaudited)

TOTAL ASSETS                                        $  - $    -




                 LIABILITIES AND STOCKHOLDERS' EQUITY



TOTAL LIABILITIES                                   $  - $    -


STOCKHOLDERS= EQUITY

Common Stock 50,000,000 shares
 authorized,  $.001 par value;
13,643,043 shares issued and outstanding             13,643     13,643
Additional paid in capital                          418,161    418,161
Retained Deficit                                   (431,804)  (431,804)

Total Stockholders Equity                             -      -

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY          $  -       $     -



                    OPTIKA INVESTMENT COMPANY, INC.
                       Statements of Operations
                             (unaudited)


<TABLE>
<S>          <C><C>        <C><C>         <C><C>        <C><C>
               For the Three  For the Three  For the Nine  For the Nine
               Months Ended   Months Ended  Months Ended   Months Ended
               June 30, 2000  June 30, 1999 June 30, 2000  June 30, 1999


Revenue      $ -           $ -            $-            $ -

Expense:
General
and            -             -             -              20,000

Administrative Settlement
cost
for
acquisition    -             -             -              25,000

and
disposition

of
E-Center,
Inc.
(Note 4)


Total Expenses -             -             -              45,000



Net Income (loss)Before tax
             $ -           $ -            $-            $ (45,000)





Taxes          -             -             -              -





Income (loss)$ -           $ -            $-            $ (45,000)





Income per
common share $ -           $ -            $-            $ (.01)





Average SharesOutstanding
               13,643,043    13,643,043    13,643,043     4,647,487
</TABLE>





                   OPTIKA INVESTMENT COMPANY, INC.
                       Statements of Cash Flows
                             (unaudited)


<TABLE>
<S>                  <C><C>      <C><C>      <C><C>       <C><C>
             For the Three For the Three  For the Nine For the Nine
             Months Ended  Months Ended   Months Ended Months Ended
             June 30, 2000 June 30, 1999  June 30, 2000 June 30, 1999





Cash Flows from OperatingActivities:


     Net Income (loss)     Expenses paid $-$-$ -          $ (45,000)
by stockholder         -           -           -            340
     Stock issued      -           -           -            10,000
for services           -           -           -            (340)
     Decrease in payables



Net Cash Flows used
in Operating           -           -           -            (35,000)
Activities



Cash Flows from InvestingActivities:


     Issuance of       -           -           -            35,000
stock for cash



Cash Flows from FinancingActivities:
                       -           -           -            -



Increase (decrease)  $ -         $ -         $ -          $ -
in cash



Cash, beginning of period$-      $ -         $ -          $ -



Cash, end of period  $ -         $ -         $ -          $ -



Supplemental cash flowinformation:


     Interest        $ -         $ -         $ -          $ -

     Income taxes    $ -         $ -         $ -          $ -


</TABLE>


                   OPTIKA INVESTMENT COMPANY, INC.
                  Notes to the Financial Statements
                            June 30, 2000
      NOTE 1 Optika Investment Company, Inc. was originally incorporated on
November 22, 1985 as Double Ought Green Corporation in the State of Utah for
the purpose of acquiring  business entities or other investment activities.
The Company changed its domicile  to Nevada in anticipation of an acquisition.
In February 1999, the Company changed its name to Sumex Corporation. In March
1999, the Company changed its name to  EZIX.COM, Inc. In July 1999, the
Company acquired Ecenter, Inc. (a Utah Corporation) and changed its to name to
E-Center.com, Inc. The acquisition was later rescinded and the Company changed
its name to Merlin Software Technologies, Inc. in December 1999. The Company
changed its name to Optika Investment Company, Inc. in January 2000.

      NOTE 2 The preparation of financial statements in conformity with
generally accepted  accounting principles requires management to make
estimates and assumptions that  affect reported amounts of assets and
liabilities, disclosure of contingent assets  and liabilities at the date of
the financial statements and revenues and expenses during the reporting
period. In these financial statements, assets, liabilities and earnings
involve extensive reliance on management's estimates. Actual results could
differ from those estimates.

      NOTE 3

      The Company adopted Statement of Financial Standards No. 109 "Accounting
for Income Taxes" in the fiscal year ended September 30, 1998 which was applied
retroactively.

      Statement of Financial Accounting Standards No. 109 "Accounting for
Income Taxes"  requires an asset and liability approach for financial
accounting and reporting  for income tax purposes. This statement recognizes
(a) the amount of taxes payable or  refundable for the current year and (b)
deferred tax liabilities and assets for future tax  consequences of events
that have been recognized in the financial statements or  tax  returns.

      Deferred income taxes result from temporary differences in the
recognition of accounting transactions for tax and financial reporting
purposes. There were no temporary differences at September 30, 1998 and
earlier years; accordingly, no deferred tax liabilities  have been recognized
for all years.

      The Company has cumulative net operating loss carry-forwards of
approximately  $290,000 at June 30, 2000. No effect has been shown in the
financial statements for  the net operating loss carry-forwards as the
likelihood of future tax benefit from such net operating loss carry-forwards
is not presently determinable. Accordingly, the potential tax

      NOTE 3 -forwards, estimated based upon current tax
      rates at June 30, 2000 have been offset by valuation reserves of the
same amount.

      The Company has available approximately $290,000 in net operating loss
carry- forwards that will begin to expire in the year 2003.

      NOTE 4
      In 1999, the Company entered into an agreement to merge with another
company, Ecenter, Inc., a Utah corporation. As part of the agreement, the
Company sold  3,500,000 common shares to foreign investors for $.01 per share
for working capital  for the merger. The merger was later rescinded and all
monies left after the expenses  of  the merger, mostly legal and professional
fees, were left with the departing entity  as part of the rescission.

      NOTE 5

      Earnings (loss) per share amounts are computed based on the weighted
average  number of shares actually outstanding using the treasury stock method
in accordance  with FASB statement No. 128.

ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
         CONDITION AND RESULTS OF OPERATIONS.

Liquidity and Capital Resources.  The Company has had very little cash and has
experienced operating losses since inception. The Company had no operating
capital at June 30, 2000. As of that date, the Company had no outstanding
liabilities and no material commitments for capital expenditures during the
next twelve months. The Company has yet to generate positive cash flows and
has financed its operations through the sale of common stock. The Company
believes its current cash needs can be met with loans from officers and
directors for at least the next twelve months. The Company may also raise
additional capital as needed through private placements with accredited and
sophisticated investors or foreign investors.

Results of Operation.  Due to the lack of operations during the quarters ended
June 30, 1999 and June 30,2000, the Company had no net income. The Company had
no operations during the nine-month period ended June 30, 1999 and June 30,
2000 and, thus, had no net income. The company received $35,000 from the sale
of stock during the three-month period ended March 31, 1999 that was
ultimately utilized for legal and professional fees incurred in a potential
acquisition and as a settlement when the acquisition failed to be completed.

Plan of Operations.  The Company is currently in the process of looking for
business opportunities to acquire or merge with.  There is no guarantee that
management will be successful in finding such an opportunity.  The Company is
also in the process of bringing all of its periodic reports current for filing
with the Securities and Exchange Commission. During this process, the Company
intends to raise operating capital as needed through private placements.



                                PART II

OTHER INFORMATION

  Item 1.                       Legal Proceedings.               None

  Item 2.                       Changes in Securities.           None

 Item 3.                        Defaults Upon Senior Securities. None

  Item 4.                       Submission of Matters to a
                                Vote of Security Holders.
                                1) On January 7, 2000, the sole
                                director of the Company consented
                                to a director's action to present
                                to the shareholders of the
                                Company a resolution to amend the
                                Articles of Incorporation to change
                                the name of the corporation to Optika
                                Investments Company, Inc. On January
                                25, 2000, the resolution was approved by
                                shareholder consent.

    Item 5.                    Other Information.              None

    Item 6.                   Exhibits and Reports on
                              Form 8-K.                         None


                           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 authorized officer.


Dated: July 28, 2000
                       Optika Investment Company,Inc.

                       /s/      Robert Wallace