-----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, KOgqfMIuZI5IAGVtJT6ma9d4j8iGWC4cIrgSuBb1zPNvtkT1aze1itWBBTiU2maZ 0qZ1kCJ7rYbA8mMgNVYi5w== 0001010924-05-000020.txt : 20050125 0001010924-05-000020.hdr.sgml : 20050125 20050125154354 ACCESSION NUMBER: 0001010924-05-000020 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050119 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050125 DATE AS OF CHANGE: 20050125 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BAYNON INTERNATIONAL CORP CENTRAL INDEX KEY: 0001089598 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 880285718 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-26653 FILM NUMBER: 05547163 BUSINESS ADDRESS: STREET 1: 266 CEDAR STREET CITY: CEDAR GROVE STATE: NJ ZIP: 07009 BUSINESS PHONE: 9732392952 MAIL ADDRESS: STREET 1: 266 CEDAR STREET CITY: CEDAR GROVE STATE: NJ ZIP: 07009 8-K 1 ed8k.txt CURRENT REPORT 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): January 19, 2005 BAYNON INTERNATIONAL CORPORATION (Exact name of registrant as specified in its Charter) Nevada 000-26653 88-0285718 (State or other jurisdiction (Commission File Number) (IRS Employer of incorporation) Identification No.) 266 Cedar Street, Cedar Grove, New Jersey 07009 (Address of principal executive offices) (Zip Code) Registrant's Telephone Number, Including Area Code: (973) 239-2952 ITEM 4.01 Changes in Registrant's Certifying Accountant. Resignation of Certifying Accountant On January 19, 2005, Samuel Klein and Company ("Samuel Klein") resigned as the independent public accountants of Baynon International Corporation (the "Company"). Samuel Klein's reports on the Company's financial statements for the fiscal years ended December 31, 2003 and 2002 (the last fiscal year for which a report was filed), did not contain an adverse opinion or a disclaimer of opinion. There was no qualification or modification as to audit scope or accounting principles. During the Company's most recent fiscal year ended December 31, 2004, and the subsequent interim period preceding Samuel Klein's resignation on January 19, 2005, there were no disagreements with Samuel Klein 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 Samuel Klein, would have caused them to make a reference to the subject matter of the disagreements in connection with its report. No disagreements have arisen in the period since the date of Samuel Klein's resignation. None of the reportable events described under Item 304(a)(1)(iv)(A) of Regulation S-B occurred during the two most recent fiscal years or within the interim period through the date of this report. The Company has provided Samuel Klein with a copy of the foregoing disclosures. A letter from Samuel Klein addressed to the Securities and Exchange Commission pursuant to Regulation S-B, Item 304(a)(3) is included as Exhibit 16 to this Form 8-K. Prior to the resignation of Samuel Klein, the Company had not engaged a new accountant either as the principal accountant to audit the Company's financial statements or as the auditor of a significant subsidiary. Engagement of New Certifying Accountant On January 21, 2005, the Company engaged Rotenberg, Meril, Solomon, Bertiger & Gutilla, P.C. ("RMSB&G") as the Company's new certifying accountant. The Company does not have an audit committee. The Company's Board of Directors approved the appointment of RMSB&G. Prior to the Company's appointment of RMSB&G, the Company had no prior relationship with RMSB&G or any of its members. The Company had not consulted RMSB&G on any matters prior to the engagement of RMSB&G on January 21, 2005. ITEM 9.01. Financial Statements and Exhibits (a) Financial Statements None (b) Exhibits 16 Letter from Samuel Klein & Co. 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. BAYNON INTERNATIONAL CORPORATION (Registrant) By: /s/ Pat Catizone ----------------------------------- Date: January 25, 2005 Name: Pasquale Catizone Position: President EX-16 2 edex16.txt EXHIBIT 16 [LETTERHEAD] January 24, 2005 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 Re: Baynon International Corporation Form 8-K Gentlemen: We have read Form 8-K dated January 19, 2005 of Baynon International Corporation and we agree with the statements made in the first four paragraphs of the section entitled "Resignation of Certifying Accountant" of Item 4.01 of this report. We have no basis to agree or disagree with the fifth paragraph of this section or with the statements made in the section entitled "Engagement of New Certifying Accountant." /s/ Samuel Klein and Company SAMUEL KLEIN AND COMPANY Newark, New Jersey -----END PRIVACY-ENHANCED MESSAGE-----