-----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, SGtZcohqDmdfffkbI3XM4/nMSahO//EZXZpSWNZVUn7D4+pFHhksghVbmsW+nxWh Oxn0g0nHWGiixBnqiz9wIQ== 0001116502-02-000389.txt : 20020415 0001116502-02-000389.hdr.sgml : 20020415 ACCESSION NUMBER: 0001116502-02-000389 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20010921 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XSTREAM BEVERAGE GROUP INC CENTRAL INDEX KEY: 0000853833 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 621386351 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 033-30158-A FILM NUMBER: 02593723 BUSINESS ADDRESS: STREET 1: 805 E. HILLSBORO BLVD. STREET 2: 2ND FLOOR CITY: DEERFIELD BEACH STATE: FL ZIP: 33441 BUSINESS PHONE: 954-725-8988 FORMER COMPANY: FORMER CONFORMED NAME: GEYSER GROUP LTD DATE OF NAME CHANGE: 20010418 FORMER COMPANY: FORMER CONFORMED NAME: THEME FACTORY INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: EAST END INVESTMENTS INC DATE OF NAME CHANGE: 19900131 8-K 1 xstreme-8k.txt CURRENT REPORT SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-KA CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act September 21, 2001 Date of Report (Date of Earliest Event Reported) Xstream Beverage Group, Inc. (Exact Name of Registrant as Specified in its Charter) NEVADA 33-30158-A 62-1386351 (State or other (Commission File No.) (IRS Employer I.D. No.) Jurisdiction) 805 E. Hillsboro Blvd., 2nd Floor Deerfield Beach, FL 33441 (Address of Principal Executive Offices) Registrant's Telephone Number (954) 725-8988 GEYSER GROUP, LTD. (Former Name or Former Address if changed Since Last Report) Item 4. Changes in Registrant's Certifying Accountant. H J & Associates, Certified Public Accountants, of Salt Lake City, Utah, audited the financial statements of the Company for the fiscal years ended April 30, 2000 and 1999; these financial statements accompanied the Registrant's 10-KSB Annual Report for the year ended April 30, 2000, which was previously filed with the Securities and Exchange Commission. The firm of H J & Associates was dismissed as our auditors pursuant to a meeting of our Board of Directors held September 20, 2001. Daszkal, Bolton, Manela, Devlon & Co., Certified Public Accountants, of Boca Raton, Florida, presented the Company with an engagement letter. Due to a change in managment, the Company erroneously reported that Daszkal, Bolton, Manela, Devlon & Co.had been retained to audit the Company's books and records for the year ended December 31, 2001. There were no disagreements between the Company and Daschle, Bolton, Manela, Devlon & Co. whether resolved or not resolved, on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved, would have caused them to make reference to the subject matter of the disagreement in connection with their reports. Pursuant to a meeting of the Company's Board of Directors, held March 18, 2002,the Company chose to engage the accounting firm of Salberg & Company, P.A. as independent accountants for the Company During our two most recent fiscal years and any subsequent interim period preceding the date of the change in accountants, there were no disagreements between the Company and H J & Associates, whether resolved or not resolved, on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved, would have caused them to make reference to the subject matter of the disagreement in connection with their reports. The reports of H J & Associates did not contain any adverse opinion or disclaimer of opinion, and with the exception of a standard "going concern" qualification because of the lack of material operations of the Registrant on the date of these Reports, were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Company's three most recent calendar years, and since then, neither H J & Associates nor Salberg & Company, P.A. has advised the Company that any of the following exists or is applicable: (1) That the internal controls necessary for the Company to develop reliable financial statements do not exist, that information has come to their attention that has lead them to no longer be able to rely on management's representations, or that has made them unwilling to be associated with the financial statements prepared by management; (2) That the Company needs to expand significantly the scope of its audit, or that information has come to their attention that if further investigated may materially impact the fairness or reliability of a previously issued audit report or the underlying financial statements or any other financial presentation, or cause them to be unwilling to rely on management's representations or be associated with the Company's financial statements for the foregoing reasons or any other reason; or (3) That they have advised the Company that information has come to their attention that they have concluded materially impacts the fairness or reliability of either a previously issued audit report or the underlying financial statements for the foregoing reasons or any other reason. During the Company's three most recent fiscal years and since then, the Company has not consulted Salberg & Company, P.A. regarding 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 financial statements or any other financial presentation whatsoever. The Company has provided H J & Associates with a copy of the disclosure provided under this caption of this Report, and has advised it to provide the Company with a letter addressed to the Securities and Exchange Commission as to whether it agrees or disagrees with the disclosures made herein. A copy of its response is attached hereto and incorporated herein by this reference. See Item 7 of this Report. Item 7. Financial Statements and Exhibits. (a) Financial Statements of Businesses Acquired. None, not applicable. (b) Pro Forma Financial Information. None, not applicable. (c) Exhibits. 16.1 Response letter to Securities and Exchange Commission from H J & Associates, LLC. 16.2 Response letter to Securities and Exchange Commission from Daszkal Bolton LLP SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized. Xstream Beverage Group, Inc. Date: 3/19/02 By /s/ Edward Arioli -------- ----------------------------- Edward Arioli President and Director EX-16.1 3 ex16-1.txt SEC RESPONSE LETTER -HJ & ASSOCIATES Exhibit 16.1 Letterhead HJ & associates, LLC March 27, 2002 Securities and Exchange Commission 450 Fifth Street, N. W. Washington, D.C., 20549 Re: Geyser Group, Ltd. Commission File No.: 33-30158-A We were previously the independent accountants for the Company and on September 21, 2000, we reported on the financial statements of the Company for the years ended April 30, 2000 and 1999. We have read Item 4 of the Current Report on Form 8-K of Geyser Group, Ltd. dated March 19, 2002 and agree with the statements contained therein as they relate to our firm. Very truly yours, /s/HJ & Associates HJ & associates, LLC Certified Public Accountants EX-16.2 4 ex16-2.txt SEC RESPONSE LETTER - DZSZKAL Exhibit 16.2 Letterhead Daszkal Bolton LLP March 21, 2002 Securities and Exchange Commission 450 Fifth Street NW Washington, DC 20549 RE: Geyser Group, Ltd. We have read the statements that we understand Geyser Group Ltd will include under Item 4 of the Form 8-k report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4. Sincerely, /s/Patrick D. Hein Patrick D. Heyn, CPA Principal -----END PRIVACY-ENHANCED MESSAGE-----