8-K/A 1 doc1.txt SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) August 10, 2001 ------------- TWISTEE TREAT CORPORATION ------------------------- (Exact name of registrant as specified in its charter) Delaware 0-29439 43-1796135 ---------------------------- ------------ -------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 228 West 4th Street, Suite 227, Kansas City, Missouri 64105 -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (816) 842-1116 ----------------------------- Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (a) On July 11, 2001, Weinberg & Company, P.A. resigned as our independent accountants. The audit report of Weinberg & Company, P.A. for the year ended November 30, 2000 contained a unqualified opinion with a going concern uncertainty explanatory paragraph because of Weinberg & Company, P.A.'s doubt about our ability to continue as a going concern based on our difficulties in meeting our financial needs, our recurring losses from operations and our negative working capital. The audit reports of Weinberg & Company, P.A. for the past two years did not contain any other adverse opinion or disclaimer of opinion, or qualification or modification as to uncertainty, audit scope or accounting principles. During our two most recent fiscal years and the interim period through July 11, 2001, we did not have any disagreements with Weinberg & Company, P.A. on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. (b) We appointed Malone & Bailey, PLLC, as our new independent accountants on July 11, 2001. We have not consulted Malone & Bailey, PLLC at any time prior to their appointment concerning either the application of accounting principles to a specific completed or contemplated transaction or the type of audit opinion that might be rendered on our financial statements. SIGNATURE 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. Dated: August 10, 2001 TWISTEE TREAT CORPORATION By: /s/ Stephen Wells -------------------------- Stephen Wells, President INDEX TO EXHIBITS Exhibit 16.1 Letter on Change in Certifying Accountant Exhibit 16.2 Letter from Weinberg & Company, P.A.