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Proc-Type: 2001,MIC-CLEAR
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SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act May 21, 2003 Date of Report March 28, 2003 (Date of Earliest Event Reported) TRADING SOLUTIONS.COM, INC. (Exact Name of Registrant as Specified in its Charter) 2469 E. Fort Union Blvd., Suite 214, Salt Lake City, UT 84121 (Address of Principal Executive Offices) 801-274-1011 (Registrant's Telephone Number) (Former Name or Former Address if changed Since Last Report) On March 28, 2003, a transaction between Ralph Moyal and Pete Falvo was effected whereby Mr. Falvo acquired
15,000,000 shares of the Company's common stock from Mr. Moyal. Mr. Moyal subsequently resigned as an officer and
director of the Company and Mr. Falvo was appointed as the sole officer and director. These transactions resulted in a
change in control of the Company. ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS DISPOSITION OF SPRINGLAND BEVERAGES, INC. Trading Solutions.com, Inc. conducted its operations through its subsidiary, Springland Beverages, Inc., which had been
incorporated in the province of Ontario, Canada on February 19, 1997. Springland Beverages, Inc. was not able to
implement its business plan and failed to achieve profitable operations and on March 28, 2003, we sold the Subsidiary back
to its president. ITEM 4. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE. Freedman & Goldberg, CPA's, P.C., Certified Public Accountants located in Farmington Hills, MI audited the financial
statements of the Company for the years ended September 30, 2002 and 2001. Freedman & Goldberg CPA's, P.C. was
dismissed by management on April 4, 2003, as a result of engaging another auditor for the Company, Andersen, Andersen
& Strong, LC on April 4, 2003. The decision to change accountants was approved by the board of directors. During the two fiscal years ended 2002 and 2001 and the interim period from October 1, 2002 to April 4, 2003, there were
no disagreements between the Company and Freedman & Goldberg CPA's, P.C., whether resolved or not resolved, on any
matter of accounting principles or practices, financial statement disclosure or auditing, scope or procedure which, if not
resolved, would have caused them to make reference to the subject matter of the disagreement in connection with its
reports. The Reports of Freedman & Goldberg CPA's, P.C. for the years of 2002 and 2001, did not contain any adverse opinions or
disclaimers of opinion, but noted as to uncertainty, audit scope or accounting principles as follows: Note 12 of the audited financial statements of Trading Solutions.com, Inc. for the year ended September 30, 2002,
addressed "Going Concern" uncertainties, which stated, in part, "The Company's ability to continue as a going concern is
dependent upon the Company's ability to raise capital and acquire or establish a profitable operation in the bottled water
market. There is no assurance that the Company will be successful in its efforts to raise additional proceeds or achieve
profitable operations." Management does not disagree with this statement. Management did not consult Andersen, Andersen & Strong, LC regarding the application of accounting principles to a
specific completed or contemplated transaction or the type of audit opinion that might be rendered, nor concerning any
matter that was the subject of any disagreement or event. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (a) Financial Statements of Businesses Acquired. (b) Pro Forma Financial Information. Pro forma financial information reflecting the effect of the disposal of Springland Beverages, Inc. as described in Item 2.
will be filed by amendment to this Form 8-K. (c) Exhibits. (1) Filed with Form 8-K dated April 8, 2003. SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this Report to be
signed on its behalf by the undersigned hereunto duly authorized. Date: May 21, 2003 TRADING SOLUTIONS.COM, INC. By:/s/ Pete Falvo Pete Falvo, President EXHIBIT 16.2 FREEDMAN & GOLDBERG CERTIFIED PUBLIC ACCOUNTANTS A PROFESSIONAL CORPORATION
Nevada
333-85787
88-0425691 (State or other Jurisdiction)
(Commission File No.)
(IRS Employer I.D. No.)
2 Rodeo Court, Toronto, Ontario Canada M2M 4M3
ITEM 1. CHANGE IN CONTROL
Exhibits
Description
Location EX-16.1
Letter regarding change of certifying
accountant
(1) EX-16.2
Freedman & Goldberg CPA's, P.C.
Letter
Attached EX-16.3
Andersen, Andersen & Strong Letter
Attached
TRI-ATRIA
32255 NORTHWESTERN HIGHWAY, SUITE 298
FARMINGTON HILLS, MICHIGAN 48334
(248) 626-2400
FAX: (248) 626-4298
May 7, 2003
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20649
We have read Item 4 of the amended 8-K dated May 6, 2003 of Trading Solutions.com, Inc. and are in agreement with the revised statements contained therein.
Sincerely,
/s/ Freedman & Goldberg CPA's, P.C.
Freedman & Goldberg CPA's, P.C.
EXHIBIT 16.3
ANDERSEN ANDERSEN & STRONG, L.C. 941 East 3300 South, Suite 202
Certified Public Accountants and Business Consultants Salt Lake City, Utah 84106
Telephone 801 486-0096
Fax 801 486-0098
May 20, 2003
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20649
We have read Item 4 of the amended 8-K dated May 6, 2003 of Trading Solutions.com, Inc. and are in agreement with the revised statements contained therein.
Sincerely,
/s/ Andersen Andersen & Strong
Andersen Andersen & Strong LC