-----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, M67qRCReR9X86UcT/5OUyxG95y2AY2SAQnnZZjYXwO2v2lDaXLLvUj6fGws15rlH q2zBSfp3a2Hs1CgVs1zwow== 0000950136-03-000789.txt : 20030403 0000950136-03-000789.hdr.sgml : 20030403 20030403144812 ACCESSION NUMBER: 0000950136-03-000789 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030225 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030403 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHINAWE COM INC CENTRAL INDEX KEY: 0001043222 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812] IRS NUMBER: 954627285 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-29169 FILM NUMBER: 03638280 BUSINESS ADDRESS: STREET 1: HARTMAN & CRAVEN LLP STREET 2: 460 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 2136507556 MAIL ADDRESS: STREET 1: HARTMAN & CRAVEN LLP STREET 2: 460 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10022-1987 FORMER COMPANY: FORMER CONFORMED NAME: NEO MODERN ENTERTAINMENT CORP DATE OF NAME CHANGE: 20000125 8-K 1 file001.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): February 25, 2003 Chinawe.com Inc. ------------------------------------------------------------------- (Exact name of registrant as specified in its charter)
California 000-26169 95-462728 - -------------------------------------------------------------------------------------------- (State or other jurisdiction (Commission File Number) (IRS Employer Identification No.) of incorporation) Chinawe.com Inc., c/o Hartman & Craven LLP, 488 Madison Avenue, New York, NY 10022 - -------------------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: c/o (212) 753-7500 ------------------ Item 4. Changes in Registrant's Certifying Accountant. On February 25, 2003 Chinawe.Com Inc. (the "Registrant") notified Horwath Gelfond Hochstadt Pangburn, P.C. ("HGHP"), the principal accountant engaged to audit the Registrant's financial statements, that the Registrant would not retain HGHP to audit the Registrant's financial statements for the current fiscal year. HGHP's report on the Registrant's financial statements for the year ended December 31, 2000 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. HGHP's report on the Registrant's financial statements for the year ended December 31, 2001 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that HGHP referred to the Registrant's net loss, stockholders' deficit and working capital deficit at December 31, 2001 and stated that "These conditions raise substantial doubt about the company's ability to continue as a going concern." The Registrant's decision to change accountants was consented to by the Registrant's Board of Directors. During the Registrant's two most recent fiscal years and the subsequent interim period preceding dismissal there was no disagreement with HGHP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of HGHP, would have caused HGHP to make a reference to the subject matter of the disagreement in connection with its report. On March 7, 2003, the Registrant engaged the accounting firm of Moores Rowland as the principal accountant to audit the Registrant's financial statements for the current fiscal year. Item 7. Financial Statements and Exhibits. 99.1 Letter from HGHP dated April 1, 2003 -2- 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. CHINAWE.COM INC. Date: April 3, 2003 By: /s/Man Keung Wai ----------------- Man Keung Wai Chief Executive Officer -3-
EX-99.1 3 file002.txt LETTER Exhibit 99.1 [Horwath Gelfond Hochstadt Pangburn, P.C. Letterhead] April 1, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Chinawe.com Inc. Commission File No. 000-26169 We have read the statements that we understand Chinawe.com Inc. 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 in paragraphs one, two, three and five under Item 4. We have no basis to agree or disagree with other statements made under Item 4. Sincerely, /s/ Horwath Gelfond Hochstadt Pangburn, P.C. -4-
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