Universal hitch and receiver assembly

A hitch and receiver assembly for a conventional box receiver of a vehicle hitch to assist in connecting with a coupler of a trailer and the like comprising:

• a main horizontal tongue member having a size and shape to be placed into and held by the conventional box receiver of the vehicle;
• at least one elongated box receiver affixed to said main horizontal tongue member having a tubular shape, a center aperture and multiple transverse aperture pairs;
• a ball support member affixed to said at least one elongated box receiver for receiving and supporting a hitch ball for towing the trailer;
• a hitch guide accessory device including a tongue member removably placed in said center aperture of said at least one elongated box receiver, wherein said tongue member supports and holds said hitch guide accessory device in a generally stationary position relative to the vehicle hitch and wherein said hitch guide accessory device is removed prior to towing the trailer with said hitch ball.