-----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, HEnihialADot/Y/3BDiu5+PWVXpl67Ait5WNzxS8VmjIIJhQHv2UumEv42SutAqf 1OKRtYOKZTr15yYEZsEfhA== 0001116502-03-000078.txt : 20030131 0001116502-03-000078.hdr.sgml : 20030131 20030131172320 ACCESSION NUMBER: 0001116502-03-000078 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030121 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030131 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MULLER MEDIA INC CENTRAL INDEX KEY: 0001107262 STANDARD INDUSTRIAL CLASSIFICATION: [9995] IRS NUMBER: 880430189 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-30829 FILM NUMBER: 03535267 BUSINESS ADDRESS: STREET 1: 11 EAST 47TH STREET STREET 2: 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 2123170175 MAIL ADDRESS: STREET 1: 11 EAST 47TH STREET STREET 2: 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: BUSINESS TRANSLATION SERVICES INC DATE OF NAME CHANGE: 20000217 8-K/A 1 muller-8ka.txt AMENDED CURRENT REPORT U. S. 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 January 21, 2003 MULLER MEDIA, INC. ------------------ (Exact name of registrant as specified in its charter) Nevada 0-30829 88-0430189 - ---------------------------- -------------------- ------------------- (State or other jurisdiction (Commission File No.) (I.R.S. Employer of incorporation) Identification No.) 11 East 47th Street, Third Floor, New York, New York 10017 ---------------------------------------------------- ---------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (212) 317-0175 ------------------------------------------------------------------ (Former name or former address, if changed, since last report) ITEM 4 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On January 21, 2003 Merdinger, Fruchter, Rosen and Company, P.C. (the "Former Accountants") informed Muller Media Inc. ("the Company") that they have decided to cease auditing publicly traded companies and have resigned as the Company's principal accountants. The Former Accountants' report on the financial statements for the nine months ended December 31, 2001 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. Financial statements for periods prior to the nine months ended December 31, 2001 were audited by other accountants. Financial statements for the fiscal years ending March 31, 2001 and March 31, 2000 were included in the Form10KSB for the nine months ended December 31, 2001 and those reports on the financial statements of Registrant for those periods contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle or procedure. The Company's Board of Directors has approved the resignation of the Former Accountants. During the last fiscal year and subsequent interim period, from the date of engagement on March 14, 2002 to resignation on January 21, 2003 there were no disagreements with the Former Accountants whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former Accountants, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. During the above-mentioned period there were no "reportable events" as defined by Regulation S-K, Item 304 (a)(1)(v)(A) through (D). On January 14, 2003 the Company engaged Abrams and Company, P.C. ("the New Accountants") as our principal accountants to audit our financial statements. The engagement of the New Accountants was approved by the Company's Board of Directors. A letter from the Former Accountants addressed to the Securities and Exchange Commission stating the Former Accountants agree with the statements made by the Company in this report has been filed as an exhibit to this report. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (a) Financial Statements Not applicable (b) Exhibits 16.1 Letter from Merdinger, Fruchter, Rosen and Company, P.C. 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. MULLER MEDIA, INC. DATE: JANUARY 31, 2003 BY: /S/ JOHN J. ADAMS --------------------- JOHN J. ADAMS CHAIRMAN AND CEO EX-16.1 3 merdinger.txt LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT EXHIBIT 16.1 MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. CERTIFIED PUBLIC ACCOUNTANTS 898 SEVENTH AVENUE NEW YORK, NY 10106 -------- TEL: (212) 757-8400 FAX: (212) 757-6124 Securities and Exchange Commission 450 5th Street NW Washington, DC 20549 Gentlemen: We have read and agree with the representations in Item 4 of Form 8-K/A of Muller Media, Inc. dated January 21, 2003 relating to Merdinger, Fruchter, Rosen & Company, P.C. /s/ Merdinger, Fruchter, Rosen & Company, P.C. ------------------------------------------ MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. Certified Public Accountants New York, New York January 31, 2003 MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. CERTIFIED PUBLIC ACCOUNTANTS 898 SEVENTH AVENUE NEW YORK, NY 10106 -------- TEL: (212) 757-8400 FAX: (212) 757-6124 January 31, 2003 Mr. John J. Adams Muller Media, Inc. 11 East 47th Street, Third Floor New York, NY 10017 Dear Mr. Adams: This is to confirm that the client-auditor relationship between Muller Media, Inc. (Commission file number 0-30829) and Merdinger, Fruchter, Rosen & Company, P.C. has ceased Very truly yours, MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. /s/ Leonard Fruchter --------------------- Leonard Fruchter, CPA LF:lg cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, NW Washington, DC 20549 -----END PRIVACY-ENHANCED MESSAGE-----