-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MWDsGq2xPhBid6/RzgHNLfgG7PeLlmvP7rWPr9M1TcuT7n9EX9ICm67bw1Znr9s2 rMFRKaeQG2twzfaXuALLOw== 0001011723-05-000167.txt : 20050907 0001011723-05-000167.hdr.sgml : 20050907 20050907160741 ACCESSION NUMBER: 0001011723-05-000167 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050901 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050907 DATE AS OF CHANGE: 20050907 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BELLAVISTA CAPITAL INC CENTRAL INDEX KEY: 0001086670 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 943324992 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-30507 FILM NUMBER: 051072931 BUSINESS ADDRESS: STREET 1: 420 FLORENCE STREET, SUITE 200 CITY: PALO ALTO STATE: CA ZIP: 94301 BUSINESS PHONE: 6503283060 MAIL ADDRESS: STREET 1: 420 FLORENCE STREET, SUITE 200 CITY: PALO ALTO STATE: CA ZIP: 94301 FORMER COMPANY: FORMER CONFORMED NAME: PRIMECORE MORTGAGE TRUST INC DATE OF NAME CHANGE: 20000425 8-K/A 1 bellavista8kare401.txt AMENDMENT NO. 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 1 to 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): September 1, 2005 ----------------- BellaVista Capital, Inc. - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Maryland 0-30507 94-3324992 - -------------------------------------------------------------------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 420 Florence Street, Suite 200, Palo Alto, CA 94301 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (650) 328-3060 -------------- N/A ------------------------------------------------------------- (Former name or former address, if changed since last report) ITEM 4.01 Changes in Registrant's Certifying Accountant On September 1, 2005, the Registrant received the resignation of Grant Thornton, LLP ("Grant Thornton") as its principal independent accountants. Grant Thornton's report on the Registrant's financial statements for the year ended December 31, 2004 did not contain an adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. During Registrant's fiscal year ended December 31, 2004, and the subsequent interim periods through September 1, 2005, the date of Grant Thornton's resignation, there were no disagreements with Grant Thornton on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of Grant Thornton would have caused it to make reference to the subject matter of the disagreement in connection with its report on the financial statements for that period, nor have there been any "reportable events" as defined under Item 304(a)(1)(v) of Regulation S-K during such period. The Registrant has not yet engaged a new principal independent accountant. ITEM 9.01 Financial Statements and Exhibits (c) Exhibits (16) Letter regarding changes in certifying accountant 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 thereunto duly authorized. Dated: September 7, 2005 BellaVista Capital, Inc. By: /s/ MICHAEL RIDER -------------------------------- Michael Rider, Chief Executive Officer EX-16 2 bellavista8kagtletter.txt GRANT THORNTON LETTER GRANT THORNTON Accountants and Business Advisors September 7, 2005 U.S. Securities and Exchange Commission Office of the Chief Accountant 100 F Street, NE Washington, DC 20549 Re: Bella Vista Capital, Inc. File No. 0-30507 Dear Sir or Madam: We have read Item 4.01 of Form 8-K of Bella Vista Capital, Inc. dated September 1, 2005, and agree with the statements concerning our Firm contained therein. Very truly yours, /s/ GRANT THORNTON LLP Suite 1100 One California Street San Francisco, CA 94111 T 415.986.3900 F 415.986.3916 W www.grantthornton.com Grant Thornton LLP US Member of Grant Thornton International - -------------------------------------------------------------------------------- -----END PRIVACY-ENHANCED MESSAGE-----