-----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, Ip37GQNoxk/uLY7xUZaOos8Qd6AlxxOLT3ioams69gzrCCh2dEdFkzjaw+L2vmqE fjSrjblGoauq/DXEpf/RmQ== 0000899078-04-000723.txt : 20041026 0000899078-04-000723.hdr.sgml : 20041026 20041025192822 ACCESSION NUMBER: 0000899078-04-000723 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040929 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20041026 DATE AS OF CHANGE: 20041025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RENAISSANCE ACCEPTANCE GROUP INC CENTRAL INDEX KEY: 0000706507 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE AGENTS & MANAGERS (FOR OTHERS) [6531] IRS NUMBER: 742119162 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-14653 FILM NUMBER: 041095029 BUSINESS ADDRESS: STREET 1: 1750 REGAL ROW STREET 2: SUITE 1010 CITY: DALLAS STATE: TX ZIP: 75235 BUSINESS PHONE: 9044455450 MAIL ADDRESS: STREET 1: 1750 REGAL ROW STREET 2: SUITE 1010 CITY: DALLAS STATE: TX ZIP: 75235 FORMER COMPANY: FORMER CONFORMED NAME: CARDIAC CONTROL SYSTEMS INC DATE OF NAME CHANGE: 19920703 8-K/A 1 form8ka.txt FORM 8-K/A, AMENDMENT NO. 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K/A (Amendment No. 1) CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported) September 29, 2004 ------------------------------ Renaissance Acceptance Group, Inc. - ------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Its Charter) Delaware - ------------------------------------------------------------------------------- (State or Other Jurisdiction of Incorporation) 0-14653 74-2119162 - ------------------------------------------------------------------------------- (Commission File Number) (IRS Employer Identification No.) 5100 North O'Connor, Suite 300 Irving, Texas 75039 - ------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (214) 231-7624 - ------------------------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) 1349 Empire Central, 13th Floor, Dallas, Texas 75247 - ------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): |_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Explanatory Note On October 13, 2004, the registrant filed a Current Report on Form 8-K (the "Original Filing") reporting that the registrant received a letter from Hein & Associates LLP stating that the client-auditor relationship between the registrant and Hein & Associates LLP has ceased. This amendment to the Original Filing is being filed to amend and restate Item 4.01 and add new Item 9.01 to include a letter from Hein & Associates LLP, dated October 18, 2004, to the Securities and Exchange Commission. A copy of the letter is attached hereto as Exhibit 16.1. Item 4.01 Changes in Registrant's Certifying Accountant. On September 29, 2004, the registrant received a letter from Hein & Associates LLP stating that the client-auditor relationship between the registrant and Hein & Associates LLP has ceased. Hein & Associates LLP's report on the registrant's financial statements for the year ended December 31, 2002 did not contain an adverse opinion or a disclaimer of opinion, nor was either such report qualified or modified as to uncertainty, audit scope, or accounting principles, except the report of the financial statements contained a paragraph expressing substantial doubt regarding the registrant's ability to continue as a going concern. The decision to resign was made by Hein & Associates LLP, and accordingly, no action was taken by the registrant's board of directors. During the registrant's two most recent fiscal years and the subsequent interim periods through September 29, 2004, there were no disagreements with Hein & Associates LLP 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 Hein & Associates LLP, would have caused it to make reference to the subject matter of the disagreements in connection with its report on the financial statements for such periods, and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. Specifically, for the subsequent interim periods between the fiscal year ended December 31, 2002 through September 29, 2004, Hein & Associates LLP did not review the registrant's financial statements for such subsequent interim periods. As a result, Hein & Associates LLP did not have any discussions with the registrant regarding any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, or inform the registrant of any reportable events with respect to such interim periods. The registrant is in the process of engaging new independent public accountants and is working towards filing its delinquent periodic reports to be filed with the Securities and Exchange Commission. In the event of any disagreement with such new independent public accountants, and/or if any reportable event is noted by such new independent public accountants, the Registrant will provide the specific disclosures required by Item 304 of Regulation S-K. Hein & Associates LLP has furnished the registrant with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. This letter is attached hereto as Exhibit 16.1. Item 9.01 Financial Statements and Exhibits. (c) Exhibits 16.1 Letter from Hein & Associates LLP, dated October 18, 2004, to the Securities and Exchange Commission relating to the change in certifying accountants. 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. Date: Oct. 25, 2004 Renaissance Acceptance Group, Inc. /s/ Frederick G. Johansen Fredrick G. Johansen Chief Executive Officer EXHIBIT INDEX Exhibit Number Description 16.1 Letter from Hein & Associates LLP, dated October 18, 2004, to the Securities and Exchange Commission relating to the change in certifying accountants. EX-16 2 exhibit16-1.txt HEIN & ASSOCAITES LLP - OCT. 18, 2004 Exhibit 16.1 [graphic omitted] HEIN & ASSOCIATES LLP Certified Public Accountants and Advisors October 18, 2004 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Gentlemen: We have read Item 4.01 in the Form 8-K dated September 29, 2004 of Renaissance Acceptance Group, Inc. (Commission File Number 0-14653) filed with the Securities and Exchange Commission and are in agreement with the statements contained therein as they relate to us. Very truly yours /s/ Hein & Associates LLP Hein & Associates LLP -----END PRIVACY-ENHANCED MESSAGE-----