-----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, URKuSO09wEZdRyrttwv3cuwslmCebl17xL6ZVsablecnrJWfUhdAJCnGyGns9r7g 7ZLo0hzPyLFB0ueHilvxlA== 0001000096-04-000020.txt : 20040115 0001000096-04-000020.hdr.sgml : 20040115 20040115115453 ACCESSION NUMBER: 0001000096-04-000020 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040114 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PYR ENERGY CORP CENTRAL INDEX KEY: 0001016289 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 954580642 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-15511 FILM NUMBER: 04526552 BUSINESS ADDRESS: STREET 1: 1675 BROADWAY STREET 2: STE 2450 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 3038253748 MAIL ADDRESS: STREET 1: 1675 BROADWAY STREET 2: SUITE 2450 CITY: DENVER STATE: CO ZIP: 80202 FORMER COMPANY: FORMER CONFORMED NAME: MAR VENTURES INC DATE OF NAME CHANGE: 19960606 8-K 1 pyr8k.txt FORM 8-K 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 14, 2004 ---------------- PYR Energy Corporation ---------------------------------------------------- (Exact name of registrant as specified in its charter) Maryland 001-15511 95-4580642 ---------------------------- --------------- -------------------- (State or other jurisdiction (Commission File (IRS Employer of incorporation) Number) Identification No.) 1675 Broadway, Suite 2450, Denver, Colorado 80202 ------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (303) 825-3748 -------------- Item 4. Changes in Registrant's Certifying Accountant. (a)(1) On January 14, 2004, PYR Energy Corporation's (the "Company's") independent auditors, Wheeler Wasoff, P.C. ("WWPC"), were dismissed because WWPC could no longer serve as the Company's independent auditors due to audit partner rotation requirements. This decision was approved by the Audit Committee of the Board of Directors of the Company. WWPC's reports on the Company's financial statements for either of the past two years did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope, or accounting principles. There have been no disagreements between the Company and WWPC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of WWPC, would have caused WWPC to make reference in connection with its report to the subject matter of the disagreement. (2) On January 14, 2004, the Audit Committee of the Board engaged HEIN + ASSOCIATES LLP ("HEIN") as the Company's new independent auditors. The Company has not, during its two most recent fiscal years and any subsequent interim periods prior to engaging HEIN, consulted with HEIN regarding: (i) The application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company's financial statements, and neither written nor oral advice was provided by HEIN which was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) Any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-B promulgated under the Securities Exchange Act of 1934, as amended, or an event otherwise required to be reported pursuant to Item 304(a)(1)(iv). (3) The Company has provided WWPC with a copy of the disclosures contained herein, and WWPC has issued a letter addressed to the Securities and Exchange Commission stating whether WWPC agrees with the statements contained in this Form 8-K. A copy of WWPC's letter is attached as Exhibit 16.1 to this Form 8-K. 2 Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits. ----------------------------------------------------------------- (c) Exhibits -------- Exhibit No. Description ----------- ----------- 16.1 Letter from Wheeler Wasoff, P.C. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. PYR ENERGY CORPORATION By: /s/ D. Scott Singdahlsen -------------------------------------------------- D. Scott Singdahlsen, Chief Executive Officer 3 EX-16.1 3 pyr8kexh161.txt LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT Exhibit 16.1 (Company Letterhead) Wheeler Wasoff, P.C. 1601 Blake Street, Suite 505 Denver, CO 80202-1329 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 Re: PYR Energy Corporation Commission File #001-15511 Dear Sir/Madam: Wheeler Wasoff, P.C. ("WWPC") previously was engaged by PYR Energy Corporation (the "Company") as the Company's principal accountants. Except as set forth below, we agree with the statements contained in Item 4(a)(1) and (2) of the Company's Form 8-K regarding an event occurring on January 14, 2004: o WWPC is not in a position to agree or disagree with the Company's statements in paragraph one of Item 4(a)(1) regarding approval of the Company's Audit Committee regarding dismissal of WWPC and the Company's engagement of HEIN + ASSOCIATES LLP. Very Truly Yours, /s/ Wheeler Wasoff, P.C. - --------------------------------- Wheeler Wasoff, P.C. Denver, Colorado January 14, 2004 -----END PRIVACY-ENHANCED MESSAGE-----