-----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, TXGLslB5yrpytXhWoG1ZMcYuasG2ws0PShXUirqiFW0Y6qAPrHVwr/YiWAR8hoDA EMGBrzGEECuXX9oH+np5OA== 0001010549-03-000573.txt : 20031029 0001010549-03-000573.hdr.sgml : 20031029 20031029161420 ACCESSION NUMBER: 0001010549-03-000573 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20031027 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20031029 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IRVINE PACIFIC CORP CENTRAL INDEX KEY: 0001208498 STANDARD INDUSTRIAL CLASSIFICATION: [9995] IRS NUMBER: 841424696 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-50159 FILM NUMBER: 03963909 BUSINESS ADDRESS: STREET 1: 1721 21ST STREET CITY: SANTA MONICA STATE: CA ZIP: 90404 BUSINESS PHONE: 310-453-4499 MAIL ADDRESS: STREET 1: 1721 21ST STREET CITY: SANTA MONICA STATE: CA ZIP: 90404 8-K 1 irvine8k101703.txt SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 -------------- 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) October 27, 2003 ---------------- IRVINE PACIFIC CORPORATION - -------------------------------------------------------------------------------- (Exact name of Registrant as Specified in Charter) Colorado 000-50159 84-1424696 - -------------------------------------------------------------------------------- (State of Other Jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification No.) 1721 Twenty First Street Santa Monica, California 90404 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) Registrant's telephone number, including area code (310) 453-4499 --------------------------- - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Item 4. Changes in Registrant's Certifying Accountant Effective October 27, 2003, Irvine Pacific Corporation (the "Company") dismissed Andersen Andersen & Strong, L.C. ("AAS") as the Company's independent accountant. Effective October 27, 2003, the Company engaged Singer Lewak Greenbaum & Goldstein LLP ("SLGG") as the Company's new independent accountants. The dismissal of AAS and the engagement of SLGG were approved by the Company's Board of Directors. Prior to SLGG becoming the independent accountants for the Company, neither the Company, nor anyone on its behalf, consulted with SLGG regarding either the application of accounting principles to a specific or contemplated transaction, or the type of audit opinion that might be rendered on the Company's financial statements; or any matter that was the subject of a disagreement or event as defined at Item 304 (a)(1)(iv) of Regulation S-B. AAS audited the Company's financial statements for the fiscal years ended December 31, 2002 and 2001. AAS's reports for these periods did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified as to audit scope or accounting principles, except that reports indicated that the Company's losses from operations raised substantial doubt about its ability to operate as a going concern. During the fiscal years ended December 31, 2002 and 2001 and the interim period from January 1, 2003 through October 27, 2003, there were no disagreements with AAS 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 AAS, would have caused such firm to make reference to the subject matter of the disagreements in connection with its report on the Company's financial statements. In addition, there were no such events as described under Item 304(a)(1)(IV)(B) of Regulation S-B during the fiscal years ended December 31, 2002 and 2001 and the interim period from January 1, 2003 through October 27, 2003. The Company has provided AAS with a copy of the disclosures contained herein, and has requested that it furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in response to Item 304(a) regarding its involvement with the Company as independent accountant and, if not, stating the respects in which it does not agree. A copy of AAS's letter is attached as an exhibit to this Current Report on Form 8-K. 2 Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (a) Financial Statements. None (b) Pro Forma Financial Statements. None (c) Exhibits Exhibit No. Description - ----------- ----------- 16.1 Letter from Andersen Andersen & Strong, L.C. addressed to the United States Securities and Exchange Commission 3 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. IRVINE PACIFIC CORPORATION Date: October 29, 2003 By: /s/David MacEachern -------------------------- Name: David MacEachern Title: President 4 EX-16.1 3 irvine8kex161101703.txt LETTER FROM ANDERSEN, ANDERSEN & STRONG, L.C. Exhibit 16.1 Securities and Exchange Commission 450 Fifth Street, N.W. Washington D.C. 20549 Commissioners: We have read the statements made by Irvine Pacific Corporation, which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated October 19, 2003. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Andersen Andersen & Strong, L.C. Andersen Andersen & Strong, L.C. -----END PRIVACY-ENHANCED MESSAGE-----