8-K 1 f8k_101602.htm FORM 8-K DATED OCTOBER 16, 2002 Host America Corporation Form 8-K dated October 16, 2002

UNITED STATES
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

October 16, 2002

Date of Report (date of earliest event reported)

 

 

HOST AMERICA CORPORATION

(Exact Name of Registrant as Specified in its Charter)

Colorado

0-16196

06-1168423

(State or Other Jurisdiction of Incorporation

(Commission File Number)

(IRS Employer Identification Number)

Two Broadway

Hamden, Connecticut  06518

(Address of Principal Executive Offices

Including Zip Code)

 

 

(203) 248-4100

(Registrant’s telephone number,

including area code)

Not Applicable
(Former name or former address, if changed since last report)


 

Item 1.

 

Changes in Control of Registrant

 

 

 

 

 

N/A

 

Item 2.

 

Acquisition or Disposition of Assets

 

 

 

 

 

 

N/A

 

Item 3.

 

Bankruptcy or Receivership

 

 

 

 

 

 

N/A

 

Item 4.

 

Changes in Registrant's Certifying Accountants

 

 

 

 

     On October 16, 2002, DiSanto Bertoline & Company, P.C. ("DiSanto Bertoline") resigned as the Company's independent public accountants.  This resignation results from DiSanto Bertoline's merger with Carlin, Charron & Rosen LLP effective October 16, 2002.

     DiSanto Bertoline’s reports on the Company's consolidated financial statements for each of the years ended 2002 and 2001 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

     During the years ended June 30, 2002 and June 29, 2001 and through the date hereof, there were no disagreements with DiSanto Bertoline on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to DiSanto Bertoline's satisfaction, would have caused them to make reference to the subject matter in connection with their report on the Company's consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(iv) of Regulation S-B.

     The Company provided DiSanto Bertoline with a copy of the foregoing disclosures.  Attached as Exhibit 16 is a copy of DiSanto Bertoline's letter, dated October 16, 2002, stating its agreement with such statements.

     Effective October 16, 2002, the Board of Directors, based upon a recommendation of its Audit Committee, retained Carlin, Charron & Rosen LLP (“CCR”) as its independent auditors to audit the Company's consolidated financial statements for the year ending June 30, 2003.  During the years ended June 30, 2002 and June 29, 2001 and through the date hereof, the Company did not consult CCR with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-B.

 

Item 5.

 

Material Events

 

 

 

N/A

 

Item 6.

 

Resignations of Registrant's Directors

 

 

 

 

N/A

 

Item 7.

 

Financial Statements and Exhibits

 

 

 

 

(c)     Exhibits

16        Letter from Disanto Bertoline & Company, P.C. to The Securities and Exchange Commission dated October 16, 2002.


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.

   

             

HOST AMERICA CORPORATION

   

                

   

   

                

   

Dated: October 16, 2002

                

By: /s/ Geoffrey W. Ramsey

       Geoffrey W. Ramsey

       President, CEO and Director