-----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, RuMb11kxZbM3OtKxpT/fzlV8w+/0kETZdf1C/T7B3xZLRWIYCR2ZrODsnw63THx6 S0wNj7HzkMHONiYB6yyPDA== 0001072613-02-000757.txt : 20020508 0001072613-02-000757.hdr.sgml : 20020508 ACCESSION NUMBER: 0001072613-02-000757 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020508 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ZAP CENTRAL INDEX KEY: 0001024628 STANDARD INDUSTRIAL CLASSIFICATION: MOTORCYCLES, BICYCLES & PARTS [3751] IRS NUMBER: 943210624 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-30300 FILM NUMBER: 02637960 BUSINESS ADDRESS: STREET 1: 117 MORRIS ST CITY: SEBASTOBOL STATE: CA ZIP: 95472 BUSINESS PHONE: 7078244150 MAIL ADDRESS: STREET 1: 117 MORRIS ST CITY: STBASTOPOL STATE: CA ZIP: 95472 FORMER COMPANY: FORMER CONFORMED NAME: ZAPWORLD COM DATE OF NAME CHANGE: 19990715 FORMER COMPANY: FORMER CONFORMED NAME: ZAP POWER SYSTEMS INC DATE OF NAME CHANGE: 19970319 8-K/A 1 form8k_11234.txt AMENDED FORM 8-K DATED MAY 8, 2002 ================================================================================ SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 DATE OF REPORT -MAY 8, 2002 ZAP (Formerly ZAPWORLD.COM) ------------------------------------------------------ (Exact name of Registrant as specified in its charter) CALIFORNIA 0-303000 94-3210624 ---------- -------- ---------- (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.) 117 MORRIS STREET SEBASTOPOL, CA, 95472 ---------------------------------------- (Address of principal executive offices) (707) 824-4150 -------------------------------------------------- Registrant's telephone number, including area code ================================================================================ ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. - ------------------------------------------------------ On April 24, 2002, ZAP (the "Company") dismissed Grant Thornton, LLP as the Company's independent auditors and appointed Odenberg Ullakko Munanishi & Co. LLP as the Company's independent auditors for the fiscal year ended December 31, 2002. The change was the result of the Company's desire to engage a smaller and more personalized accounting firm. The change in independent auditors was approved by the Board of Directors of ZAP. The independent auditor's report of Grant Thornton LLP for the fiscal years ended December 31, 2000 and 2001,dated March 15, 2002 , contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting principles, but such report contained an explanatory paragraph describing conditions that raise substantial doubt about our ability to continue as a going concern as described in Note B to the consolidated financial statements. During the fiscal years ended 2000 and 2001 and through the date of change, there were no disagreements between the Company and Grant Thornton ,LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. - ------------------------------------------ (C) Exhibits. 16.1 Letter from Grant Thornton, LLP regarding its concurrence or disagreement with the statements made in this report. SIGNATURE 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, thereunto duly authorized. May 8, 2002 ZAP BY: /s/ Gary Starr - --------------------------------------------- Gary Starr, Director/ Chief Executive Officer Exhibit Index Description - ------- ----------- 16.1 Letter from Grant Thornton, LLP former independent auditors, regarding its concurrence or disagreement with the statements made in this report. EX-16.1 3 exh16-1_11234.txt LETTER FROM GRANT THORNTON, LLP May 8, 2002 Securities And Exchange Commission Washington, D.C. 20549 Re: ZAP and Subsidiaries File No. 0-303000 ------------------- Dear Sir or Madam: We have read Item 4 of the Form 8-K/A of ZAP dated May 8, 2002, and we agree with the statements concerning our Firm contained therein. Very truly yours, /s/ Grant Thornton LLP - ----------------------- Grant Thornton LLP San Francisco, California -----END PRIVACY-ENHANCED MESSAGE-----