-----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, IBAhG6fj7awDNJmFsnbqj6wdfzKOZK9EMLT5lapjfy2LN/GqH6JxdfvbMGwu0xQQ 8kjDD0IyWJLK/NtTifuWrg== 0000891020-00-002199.txt : 20001222 0000891020-00-002199.hdr.sgml : 20001222 ACCESSION NUMBER: 0000891020-00-002199 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20001214 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20001221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AQUA VIE BEVERAGE CORP CENTRAL INDEX KEY: 0001068104 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 820506425 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-24801 FILM NUMBER: 793282 BUSINESS ADDRESS: STREET 1: 333 SOUTH MAIN STREET STREET 2: PO BOX 6759 CITY: KETCHUM STATE: ID ZIP: 83340 BUSINESS PHONE: 2086227792 MAIL ADDRESS: STREET 1: PO BOX 6759 STREET 2: 333 SOUTH MAIN STREET CITY: KETCHUM STATE: ID ZIP: 83340 FORMER COMPANY: FORMER CONFORMED NAME: BARHILL ACQUISITION CORP DATE OF NAME CHANGE: 19980812 8-K 1 v68137e8-k.txt FORM 8-K 1 UNITED STATES 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 reported) December 14,2000 Aqua Vie Beverage Corporation (Exact name of registrant as specified in its chapter) WA 000-24801- 820506425 (State or other jurisdiction) (Commission File Number) (IRS Employer Identification No.) 333 South Main St. PO Box 6759 Ketchum, Idaho 83340 (zip code) Registrant's telephone number, including area code 208-622-7792 - -------------------------------------------------------------------------------- (former name or former address, if changed since last report) 2 Item 4. Changes in registrant's Certifying Accountant. (a)(1) Al Jorgensen, CPA resigned as principal independent accountant for the Company as of December 14, 2000, in conjunction with a change of position. His reports on the financial statements for either of the past two years did not contain an adverse opinion, disclaimer of opinion, or modification as to uncertainty, audit scope, or accounting principles. The Board did not initiate the resignation. There were no disagreements with the former accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure. (a)(2)(i) Webster & Williams was introduced to the Company by Mr. Jorgensen, and subsequently engaged as principal independent accountants as of December 15, 2000. They have not provided any work to date under said engagement except for standard review of the 10-Q filed December 15, 2000. They did not provide any written view thereon, but did provide assistance in preparation of the Managements Discussion and Analysis. The former accountant was not consulted on said issues, as he resigned immediately prior to the review of their filing. Item 7. Financial Statements and Exhibits. Exhibits. Number Description ------ ----------- 99.1 Letter from Alan Jorgenson respecting review of this Report. The letter with respect to this report by Mr. Jorgensen will be filed upon 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. Aqua Vie Beverage Corporation (Registrant) Date December 20, 2000 /s/ THOMAS GILLESPIE ------------------------------------ By: Thomas Gillespie, President EX-99.1 2 v68137ex99-1.txt EXHIBIT 99.1 1 EXHIBIT 99.1 W. ALAN JORGENSEN Certified Public Accountant 720 Third Avenue, Suite 1910, Seattle, WA 98104 206-521-0403 Fax 425-889-2334 December 13, 2000 Mr. Thomas Gillespie, CEO Aqua Vie Beverage Corporation P.O. Box 6759 333 South Main Street Ketchum, ID 83340-6759 VIA FACSIMILE 208-622-8829 Dear Mr. Gillespie: This is to confirm that the client-auditor relationship between Aqua Vie Beverage Corporation (Commission File 000-24801) and W. Alan Jorgensen, CPA has ceased. With respect to Item 304 of Regulation SB you are advised that my opinion on the Company's financial statements have been modified with a "going concern qualification", having to do with uncertainties about the ability of the Company to continue as a going concern. Also, there have been no disagreements that were not resolved on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure. Sincerely, /s/ W. ALAN JORGENSEN --------------------- W. Alan Jorgensen Copy: Office of the Chief Accountant Via Fax 202-942-9656 SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 -----END PRIVACY-ENHANCED MESSAGE-----