-----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, RjothGvo/xeXDm+JHn9Zod7JIDKk/QE0t4SY3e292tiUs9Zg0nxas3bFd7EJ7X1B DGTR8jmWY+Q837sxQuUdMg== 0000804152-02-000001.txt : 20020413 0000804152-02-000001.hdr.sgml : 20020413 ACCESSION NUMBER: 0000804152-02-000001 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20020109 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20020109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: E PRIME AEROSPACE CORP CENTRAL INDEX KEY: 0000804152 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 592802081 STATE OF INCORPORATION: CO FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 033-09472-D FILM NUMBER: 2504720 BUSINESS ADDRESS: STREET 1: 320 INDIAN RIVER AVE CITY: TITUSVILLE STATE: FL ZIP: 32796 BUSINESS PHONE: 3212690900 MAIL ADDRESS: STREET 1: 320 INDIAN RIVER AVE CITY: TITUSVILLE STATE: FL ZIP: 32796 FORMER COMPANY: FORMER CONFORMED NAME: BANGOR INVESTMENTS INC DATE OF NAME CHANGE: 19871119 8-K/A 1 r8ka010902.txt 8-K 12/17/01 AMENDED 01/09/02 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 (Date of earliest event reported) January 9, 2002 Commission File No.: 33-9472-D E'PRIME AEROSPACE CORPORATION (Exact name of registrant as specified in its charter) Colorado 59-2802081 (State of Incorporation) (IRS Employer Identification No.) 320 Indian River Avenue, Titusville, FL 32796 (Address of principal executive offices) 321-269-0900 (Registrant's telephone number, including area code) N/A (Former name or former address, if changed since last report.) Exhibits included in this filing - One Item 4. Changes in Registrant's Certifying Accountant On December 12, 2001, E'Prime Aerospace Corporation made a decision to engage Charles R. Hunt, CPA, PA as auditor for its fiscal year ended September 30, 2001. The auditor for prior year-end financial statements was Tedder, James, Worden & Associates, PA. (a) If an independent accountant who was previously engaged as the principal accountant to audit the registrant's financial statements, or an independent accountant upon whom the principal accountant expressed reliance in its report regarding a significant subsidiary, resigns (or indicates it declines to stand for re-election after the completion of the current audit) or is dismissed, then provide the information required by Item 304(a)(1), including compliance with Item 304(a)(3) of Regulation S-K and the related instructions to Item 304. E'Prime Aerospace Corporation made a decision to change audit firms solely for financial reasons. The previous reports of Tedder, James, Worden & Associates, PA contained a "going concern" qualification. The decision was made by the Board of Directors at a meeting held December 12, 2001. E'Prime Aerospace Corporation knows of no disagreements with Tedder, James, Worden & Associates, PA on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure during the registrant's two most recent fiscal years and any subsequent interim period. The forgoing is required by Regulation S-K, Item 304a.1.iv. The following is required by Regulation S-K, Item 304a.1.v. 2 Tedder, James, Worden & Associates, PA has not advised the registrant that the internal controls necessary for the registrant to develop reliable financial statements do not exist. Tedder, James, Worden & Associates, PA has not advised the registrant that information has come to the accountant's attention that has led it to no longer be able to rely on management's representations, or that has made it unwilling to be associated with the financial statements prepared by management. Tedder, James, Worden & Associates, PA has not advised the registrant of the need to expand significantly the scope of its audit, or that information has come to the accountant's attention during the time period covered, that if further investigated may: Materially impact the fairness or reliability of either: a previously issued audit report or the underlying financial statements; or the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that may prevent it from rendering an unqualified audit report on those financial statements),or Cause it to be unwilling to rely on management's representations or be associated with the registrant's financial statements, and Due to the accountant's resignation (due to audit scope limitations or otherwise) or dismissal, or for any other reason, the accountant did not so expand the scope of its audit or conduct such further investigation; and Tedder, James, Worden & Associates, PA has not advised the registrant that information has come to the accountant's attention that it has concluded materially impacts the fairness or reliability of either (i) a previously issued audit report or the underlying financial statements, or (ii) the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that, unless resolved to the accountant's satisfaction, would prevent it from rendering an unqualified audit report on those financial statements), or that due to the accountant's resignation, dismissal or declination to stand for re-election, or for any other reason, the issue has not been resolved to the accountant's satisfaction prior to its resignation, dismissal or declination to stand for re-election. (b) If a new independent accountant has been engaged as either the principal accountant to audit the registrant's financial statements or as an independent accountant on whom the principal accountant has expressed, or is expected to express, reliance in its report regarding a significant subsidiary, then provide the information required by Item 304(a)(2) of Regulation S-K. Not Applicable. 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. E' PRIME AEROSPACE CORPORATION /s/Bob G. Davis Bob G. Davis, President Date: January 9, 2002 3 Exhibit One Securities and Exchange Commission 405 5th Street, N.W. Washington, DC 20549 To Whom It May Concern: We have read and agree with the comments in Item 4 of Form 8-K of E'Prime Aerospace Corporation dated December 12, 2001. Very truly yours, Tedder, James, Worden & Associates, P.A. -----END PRIVACY-ENHANCED MESSAGE-----