10SB12G/A 1 0001.txt AMENDMENT NO. 1 U.S. SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-SB/A General Form for Registration of Securities of Small Business Issuers Under Section 12(b) or (g) of the Securities Exchange Act of 1934 Blue Capital Associates, Inc. ----------------------------- (Name of Small Business Issuer) Delaware 13-4116850 -------------------------------- ----------------------------------- (State or Other Jurisdiction of I.R.S. Employer Identification Number Incorporation or Organization) 50 Broadway, Suite 2300, New York, N.Y. 10004 ------------------------------------------------------------ (Address of Principal Executive Offices including Zip Code) (212) 785-6200 -------------- (Issuer's Telephone Number) Securities to be Registered Under Section 12(b) of the Act: None Securities to be Registered Under Section 12(g) of the Act: Common Stock $.0001 Par Value (Title of Class) REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS To the Board of Directors and Stockholders Blue Capital Associates, Inc. We have audited the accompanying balance sheet of BLUE CAPITAL ASSOCIATES, INC. as of April 30, 2000, and the related statements of changes in stockholders' equity and cash flows for the period from April 11, 2000 (date of inception) through April 30, 2000. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Blue Capital Associates, Inc. as of April 30, 2000, and its cash flows for the period from April 11, 2000 (date of inception) through April 30, 2000, in conformity with generally accepted accounting principles. J.H. Cohn LLP Roseland, New Jersey May 4, 2000 -2- INDEX TO EXHIBITS. EXHIBIT NUMBER DESCRIPTION 3.1 Certificate of Incorporation dated April 11, 2000 3.2 By-Laws 3.3 Amendment Number 1 to the Bylaws 3.4 Specimen stock certificate 10.1 Agreement with Capital Advisory Partners, LLC 10.2 Lock up agreements 27 Financial Data Schedule SIGNATURES In accordance with Section 12 of the Securities Exchange Act of 1934, the Registrant caused this Registration Statement to be signed on its behalf by the undersigned thereunto duly authorized. BLUE CAPITAL ASSOCIATES, INC. By: /s/ Patricia A. Meding ---------------------------------------------- Patricia A. Meding, Director and President June 2, 2000