-----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, OOmV28sSP2my41sIWbeHRaDD8tQK8+tCBcP82WDtjsnkC710HzXqzypbJHo6Fv9e KC9dVPuJhbrgpOGsCMEu0Q== /in/edgar/work/20000804/0000950147-00-001146/0000950147-00-001146.txt : 20000921 0000950147-00-001146.hdr.sgml : 20000921 ACCESSION NUMBER: 0000950147-00-001146 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20000731 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000804 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIAMOND EQUITIES INC CENTRAL INDEX KEY: 0000923150 STANDARD INDUSTRIAL CLASSIFICATION: [3089 ] IRS NUMBER: 880232816 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-24138 FILM NUMBER: 686369 BUSINESS ADDRESS: STREET 1: 2010 E UNIVERSITY DR STREET 2: SUITE 3 CITY: TEMPE STATE: AZ ZIP: 85281 BUSINESS PHONE: 6028298777 FORMER COMPANY: FORMER CONFORMED NAME: UNITED PAYPHONE SERVICES INC DATE OF NAME CHANGE: 19940516 8-K 1 0001.txt CURRENT REPORT DATE 7/31/00 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) July 31, 2000 ------------- Diamond Equities, Inc. -------------------------------------------------- (Exact Name of Registrant as Specified in Charter) Nevada 0-24138 88-0232816 - ---------------------------- ----------- ------------- (State or Other Jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification No.) 2010 E. University Drive, Suite 3, Tempe, Arizona 85281 - ------------------------------------------------- ---------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code (602) 921-2760 -------------- N/A ------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) ITEM 4. CHANGES IN REGISTRANT'S CERTIFIED PUBLIC ACCOUNTANT The Registrant's previous independent auditor, King, Weber & Associates, P.C., resigned effective July 31, 2000. On July 31, 2000, the Registrant executed an engagement letter with its new auditor, Mantyla McReynolds, PC, 3872 South 900 East, Suite 230, Salt Lake City, Utah, 84121. The previous accountant's report on the financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principals. The decision to change accountants was approved by the Board of Directors of the Registrant. During the two most recent fiscal years and interim period, there were no material disagreements with the former accountants on any matter of accounting principals or accounting practices, financial statement disclosure, or auditing scope or procedure. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS a. Exhibits. See former accountant's letter to be filed by amendment. 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. DIAMOND EQUITIES, INC. Date: August 3, 2000 By: David D. Westfere ------------------------------------ David D. Westfere, President 2 -----END PRIVACY-ENHANCED MESSAGE-----