-----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, UcFD0xXb0qGt3ncsMth2dySW5VvV9vxmIJ4up6ow4uTUVn5qz/7NdcwfecpnjwEf jNqSnIXW2boAmafIk2VITg== 0001010549-04-000075.txt : 20040211 0001010549-04-000075.hdr.sgml : 20040211 20040211162054 ACCESSION NUMBER: 0001010549-04-000075 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040209 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREENBRIAR CORP CENTRAL INDEX KEY: 0000105744 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SKILLED NURSING CARE FACILITIES [8051] IRS NUMBER: 752399477 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-08187 FILM NUMBER: 04586575 BUSINESS ADDRESS: STREET 1: 14185 DALLAS PKWY STREET 2: STE 650 CITY: DALLAS STATE: TX ZIP: 75240 BUSINESS PHONE: 9724078400 MAIL ADDRESS: STREET 1: 14185 DALLAS PKWY STREET 2: STE 650 CITY: DALLAS STATE: TX ZIP: 75204 FORMER COMPANY: FORMER CONFORMED NAME: MEDICAL RESOURCE COMPANIES OF AMERICA DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: WESPAC INVESTORS TRUST DATE OF NAME CHANGE: 19900605 8-K 1 green8k020904.txt 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): February 9, 2004 Greenbriar Corporation (Exact name of registrant as specified in its charter) Nevada 0-8187 75-2399477 (State of incorporation) (Commission File No.) (IRS Employer Identification No.) 1755 Wittington, Suite 340, Dallas, Texas 75234 (Address of principal executive offices, including zip code) (972) 407-8400 (Registrant's telephone number, including area code) Item 4. Change in Registrant's Certifying Accountant - ----------------------------------------------------- On February 5, 2004 the audit committee authorized management to dismiss Grant Thornton, LLP ("Grant Thornton") and engage Farmer, Fuqua & Huff, P.C. as the independent auditor for the Company commencing with the 2003 annual audit. Grant Thornton's reports on the Company's financial statements for the past two years 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. During the 2001, 2002 and 2003 fiscal years, and the subsequent interim period through the date hereof, there were no disagreements between the Company and Grant Thornton on any matter of accounting principles or practices, financial statement disclosure or auditing scope and procedures, which, if not resolved to Grant Thornton's satisfaction would have caused Grant Thornton to make reference to the matter in their reports. The Company has requested Grant Thornton to furnish it a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter dated February 9, 2003 is filed as Exhibit 16.1 to this Form 8-K. 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. February 9, 2004 GREENBRIAR CORPORATION By: /s/ Gene S. Bertcher -------------------- Gene S. Bertcher President & CEO EX-16.1 3 greem8kex16020904.txt LETTER FROM GRANT THORNTON LLP EXHIBIT 16.1 February 9, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20548 Dear Sirs/Madams: We have read Item 4 of form 8-K dated February 9, 2004 of Greenbriar Corporation and are in agreement with the statements concerning our firm contained therein. /s/ Grant Thornton LLP -----END PRIVACY-ENHANCED MESSAGE-----