-----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, QxWME7srO9YyG8pvyf5qL6R6c+HIsHif6aIEzaRjy6Djm2kanMQaGAJkbKBTp1Cg o0EkCq9oSfkB1HlJxL0NzA== 0001056520-04-000114.txt : 20040823 0001056520-04-000114.hdr.sgml : 20040823 20040823152022 ACCESSION NUMBER: 0001056520-04-000114 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040819 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20040823 DATE AS OF CHANGE: 20040823 FILER: COMPANY DATA: COMPANY CONFORMED NAME: First National Power Corp. CENTRAL INDEX KEY: 0001142129 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 660349372 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-62588 FILM NUMBER: 04991760 BUSINESS ADDRESS: STREET 1: 1109 7TH COURT CITY: FOX ISLAND STATE: WA ZIP: 98333 BUSINESS PHONE: 604-858-0890 MAIL ADDRESS: STREET 1: 1109 7TH COURT CITY: FOX ISLAND STATE: WA ZIP: 98333 FORMER COMPANY: FORMER CONFORMED NAME: CAPSTONE INTERNATIONAL CORP DATE OF NAME CHANGE: 20010606 8-K/A 1 newacct8ka_082304.htm AMENDED 8-K CURRENT EVENT REPORT ON 8

CURRENT EVENT REPORT ON 8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

Amended Form 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report: August 3, 2004

 

FIRST NATIONAL POWER CORPORATION

(Exact name of registrant as specified in its charter)

 

Delaware

333-62588

66-0349372

(State or other jurisdiction of incorporation

(Commission File Number)

(IRS Employer Identification No.)

264 H Street, Suite A

Blaine, WA 98230

(Address of principal executive offices)

 

(604) 702-5604

(Issuer's Telephone Number)

 

Item 4 - Change in Registrant's Certifying Accountant

 

a) Effective June 15, 2004, David E. Coffey, Certified Public Accountant, resigned as independent auditor for the Company. Mr. Coffey has informed the Company that he will cease to be registered with the Public Company Accounting Oversight Board. Mr. Coffey's report on the financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion, were not modified as to uncertainty, audit scope, or accounting principles. The Board of Directors approved the change in accountants on June 15, 2004. There were no disagreements with Mr. Coffey on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure during the two most recent fiscal periods, or the interim period through August 3, 2004.

 

b) Effective August 3, 2004, Schwartz Levitsky Feldman, LLP, Certified Public Accountants, have agreed to act as the new auditor for the Company. The Company did not consult the new accountant prior to its engagement regarding the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company's financial statements.

 

c) The Company has provided Mr. Coffey with a copy of this Form 8-K and the disclosures therein no later than the day that the Form 8-K is filed with the Commission. The Company has requested that Mr. Coffey furnish a letter addressed to the Commission stating whether it agrees with the statements made herein, and if not, stating the respects in which it does not agree. Mr. Coffey's letter is attached hereto as an exhibit.

 

 

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.

 

FIRST NATIONAL POWER CORPORATION

 

 

/s/ Darryl Mills                           

Darryl Mills, President

Dated: August 23, 2004               

EX-16 2 cpacommentltr.htm ACCOUNTANT'S LETTER

David E. Coffey C.P.A.

6767 West Tropicana 

Suite 216

Las Vegas, NV 89103

 

 

 

August 19, 2004

 

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington DC

USA 20549

 

Dear Sir or Madam:

 

Re:                     First National Power Corporation

 

We have read item 4 of the form 8-K of First National Power Corporation dated August 3, 2004 and agree with the statements concerning our Firm contained therein.

 

 

Yours very truly,

 

/s/ David Coffey

David Coffey C.P.A.

CERTIFIED PUBLIC ACCOUNTANT

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