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: May 16, 2005


                             E AND S HOLDINGS, INC.
             (Exact name of registrant as specified in its charter)


        Nevada                      000-50101                    91-2135425
(State of incorporation       (Commission File No.)           (I.R.S. Employer
   or organization)                                          Identification No.)


     5046 East Boulevard. Northwest
              Canton, Ohio                                          44718
(Address of principal executive offices)                         (Zip Codes)

                                 (330) 966-8120
              (Registrant's telephone number, including area code)


         (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 obligation of the registrant under any of the
following provisions

[ ]  Written communications pursuant to Rule 425 under the Securities Act

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act

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

SECTION 8 - OTHER EVENTS

ITEM 8.01 - OTHER EVENTS

The  Directors  of the  Corporation  have voted a ten for one stock split in the
form of a share  dividend.  The  purpose  of the stock  split  was to  provide a
greater  number of  registered  shares in the  Corporation,  for the  purpose of
enabling a larger number of investors to invest in the  Corporation and share in
the future growth of the Corporation.  The share dividend shall issue on May 25,
2005 to share  owners of record on May 16,  2005.  The share owners will receive
nine  additional  shares of $.001 par value common stock for each share of $.001
par value common stock that they hold.

                                   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.

                                         Date: May 16, 2005


                                         E and S Holdings Inc.


                                         By: /s/ Edward A. Barth
                                            ------------------------------------
                                            Edward A. Barth, Chief Executive
                                            Officer, Chief Financial Officer