-----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, ROWSk3/v+rZHO5Vp+/nBfT44bJzk4UmOnm96nNGtuS//ZIFwEWgYe10GSWa//Fhl LdwbpmP/XcCQKrwfXvdXZg== 0001188112-05-000352.txt : 20050228 0001188112-05-000352.hdr.sgml : 20050228 20050228163532 ACCESSION NUMBER: 0001188112-05-000352 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20050131 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050228 DATE AS OF CHANGE: 20050228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAILKEY CORP CENTRAL INDEX KEY: 0001043105 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-29331 FILM NUMBER: 05646040 BUSINESS ADDRESS: STREET 1: 130 SHAFTESBURY AVE. CITY: LONDON STATE: XX ZIP: W1B 5EU BUSINESS PHONE: 011-44-2070-310821 MAIL ADDRESS: STREET 1: 130 SHAFTESBURY AVE. CITY: LONDON STATE: XX ZIP: W1B 5EU FORMER COMPANY: FORMER CONFORMED NAME: GLOBAL DIVERSIFIED ACQUISITION CORP DATE OF NAME CHANGE: 20030625 FORMER COMPANY: FORMER CONFORMED NAME: SUTTON TRADING SOLUTIONS INC DATE OF NAME CHANGE: 20020925 FORMER COMPANY: FORMER CONFORMED NAME: IKON VENTURES INC DATE OF NAME CHANGE: 20000203 8-K/A 1 t8ka-5098.txt 8-K/A SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 8-K/A AMENDMENT TO 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 31, 2005 ------------------------ MAILKEY CORPORATION - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Its Charter) NEVADA - -------------------------------------------------------------------------------- (State or Other Jurisdiction of Incorporation) 000-29331 76-0270295 - -------------------------------------------------------------------------------- (Commission File Number) (IRS Employer Identification No.) 17194 Preston Rd. Suite 102 PMB 341 Dallas, TX 75248 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (206) 262-9545 - -------------------------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) Todd Van Siclen The Otto Law Group, PLLC 900 Fourth Avenue, Suite 3140 Seattle, WA 98164 --------------------------------------- (Name and address of agent for service) (206) 262-9545 ------------------------------------------------------------- (Telephone number, including area code, of agent for service) -------------------------------- - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (SEE General Instruction A.2. below): |_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. Effective January 31st, 2005, the Registrant notified LJ Soldinger Associates, LLC ("LJS"), the independent accounting firm previously engaged as the principal accountant to audit the registrant's financial statements, of its dismissal. LJS had provided a report on the registrant's financial statements for the transition period commencing January 1, 2004 and ending March 31, 2004. LJS's reports did not contain any adverse opinion or disclaimer of opinion and were not otherwise qualified or modified as to uncertainty, audit scope or accounting principles for the prior two years, nor for the subsequent period through the date of dismissal. On July 6, 2004, the Board of Directors of MailKey Corporation (the "Company") dismissed Spicer, Jeffries & Co., LLP ("Spicer Jeffries") as the Company's independent accountant. The reports of Spicer Jeffries regarding the Company's financial statements for the fiscal year ended March 31, 2003 (Spicer Jeffries did not conduct an audit of the Company's financial statements for the fiscal year ended March 31, 2004) did not contain any adverse opinion or disclaimer of opinion and were not otherwise modified as to uncertainty, audit scope or accounting principles, except that such report was modified to express substantial doubt about the Company's ability to continue as a going concern. During the fiscal years ended March 31, 2004 and 2003, the interim period ended June 30, 2004, and during the subsequent period through the date of dismissal there were no disagreements with Spicer Jeffries on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, that, if not resolved to the satisfaction of Spicer Jeffries, would have caused it to make reference thereto in the reports regarding the Company's financial statements for such years. The decision to change accountants was approved by the Board of Directors of the registrant. During the period preceding such dismissal there were no disagreements with LJS on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of LJS, would have caused it to make reference to the subject matter of the disagreements in connection with this report. The Company provided LJS with a copy of this Item and has requested that LJS furnish the Company with a letter addressed to the Commission stating whether it agrees with the statements by the Company in this Item and, if not, stating the respects in which it does not agree. Effective January 27, 2005, the registrant engaged Bagell Josephs & Company, LLC ('BJC") as the principal accountant to audit the registrant's financial statements. During the registrant's two most recent fiscal years, and any subsequent interim period prior to engaging BJC, neither the registrant nor anyone on its behalf consulted BJC regarding either: (i) the application of accounting principles to a specified transaction regarding the registrant, either completed or proposed; or the type of audit opinion that might be rendered on the registrant's financial statements; or (II) any matter regarding the registrant that was either the subject of a disagreement or reportable event. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits. Exhibit Number Description 16.1 (The Registrant provided LJS with a copy of this Item and has requested that LJS furnish the Registrant with a letter addressed to the Commission stating whether it agrees with the statements by the Registrant in this Item and, if not, stating the respects in which it does not agree. Registrant shall file the letter with the Commission within ten days or within two days following its receipt) 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. MailKey Corporation Date: February 28, 2005 By: /s/ Ivan Zweig ---------------------------- Ivan Zweig Chief Executive Officer INDEX TO EXHIBITS Exhibit Number Description - ------- ----------- 16.1 Letter on change in certifying accountant (The Registrant provided LJS with a copy of this Item and has requested that LJS furnish the Registrant with a letter addressed to the Commission stating whether it agrees with the statements by the Registrant in this Item and, if not, stating the respects in which it does not agree. Registrant shall file the letter with the Commission within ten days or within two days following its receipt) -----END PRIVACY-ENHANCED MESSAGE-----