-----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, Odlttp/BIYx24a5Cz9cWqf6p+KWCNYXrK3ISNJVJHa2x3xbeUoli6LM6Q5Xvx2Mm l48n6MHjcML5wJQx0ERzZA== 0001144204-05-019554.txt : 20050622 0001144204-05-019554.hdr.sgml : 20050622 20050621174004 ACCESSION NUMBER: 0001144204-05-019554 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050617 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050622 DATE AS OF CHANGE: 20050621 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cargo Connections CENTRAL INDEX KEY: 0001093819 STANDARD INDUSTRIAL CLASSIFICATION: SUGAR & CONFECTIONERY PRODUCTS [2060] IRS NUMBER: 650510294 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-28223 FILM NUMBER: 05908761 BUSINESS ADDRESS: STREET 1: 2999 NE 191 ST STREET 2: PENTHOUSE #2 CITY: NORTH MIAMI BEACH STATE: FL ZIP: 33180 BUSINESS PHONE: 5614176800 MAIL ADDRESS: STREET 1: 2999 NE 191 ST STREET 2: PENTHOUSE #2 CITY: NORTH MIAMI BEACH STATE: FL ZIP: 33180 FORMER COMPANY: FORMER CONFORMED NAME: CHAMPIONLYTE HOLDINGS INC DATE OF NAME CHANGE: 20030610 FORMER COMPANY: FORMER CONFORMED NAME: CHAMPIONLYTE PRODUCTS INC DATE OF NAME CHANGE: 20011003 FORMER COMPANY: FORMER CONFORMED NAME: MERIDIAN USA HOLDINGS INC DATE OF NAME CHANGE: 20000106 8-K 1 v020469_8k.txt 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): June 17, 2005 CARGO CONNECTION LOGISTICS HOLDING, INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER) FLORIDA 000-28223 65-0510294 (STATE OR OTHER JURISDICTION OF (COMMISSION FILE NO.) (IRS EMPLOYEE INCORPORATION OR ORGANIZATION) IDENTIFICATION NO.) 600 Bayview Avenue Inwood, New York 11096 (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (516) 239-7000 (ISSUER TELEPHONE NUMBER) CHAMPIONLYTE HOLDINGS, INC. 3450 Park Central Boulevard Pompano Beach, Florida 33064 (FORMER NAME AND ADDRESS) ============================================================================ ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (1) Previous Independent Auditors: (i) On June 17, 2005, Massella & Associates, CPA, PLLC ("Massella & Associates") was replaced with Friedman, LLP ("Friedman") as our principal independent auditors. This decision to engage Friedman was ratified by the majority approval of our Board of Directors. (ii) Massella & Associates report on the financial statements for the year ended December 31, 2004 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting principles but included an explanatory paragraph reflecting an uncertainty because the realization of a major portion of our assets is dependent upon our ability to meet our future financing requirements and the success of our future operations. Theses factors raise substantial doubt about our ability to continue as a going concern. (iii) Our Board of Directors participated in and approved the decision to change independent accountants. During the two most recent fiscal years and interim periods subsequent to December 31, 2004, including its review of financial statements through March 31, 2005, there have been no disagreements with Massella & Associates 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 Massella & Associates would have caused them to make reference thereto in their report on the financial statements. (iv) During the most recent review period and the interim period subsequent to March 31, 2005, there have been no reportable events with us as set forth in Item 304(a)(i)(v) of Regulation S-K. (v) We requested that Massella & Associates furnish us with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter is filed as an Exhibit to this Form 8-K. (2) New Independent Accountants: (i) We engaged, Friedman LLP, of East Hanover, New Jersey, as its new independent auditors as of June 17, 2005. Prior to such date, we, did not consult with Friedman & Co., LLP regarding (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by Friedman & Co., LLP or (iii) any other matter that was the subject of a disagreement between us and our former auditor as described in Item 304(a)(1)(iv) of Regulation S-B. ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS. (a) Financial statements of business acquired: None (b) Exhibits NUMBER EXHIBIT - ------ ------------------------------------------------------ 23.1 Letter from Massella & Associates, CPA, PLLC 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. Cargo Connection Logistics Holding, Inc. By: /s/ Jesse Dobrinsky -------------------------- JESSE DOBRINSKY President and CEO Dated: June 21, 2005 EX-23.1 2 v020469_ex23-1.txt MASSELLA & ASSOCIATES, CPA, PLLC -------------------------------- Certified Public Accountants 458 Underhill Boulevard Syosset, NY 11791 Telephone: 516-682-0101 Telefax: 516-682-0440 June 21, 2005 Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 To Whom It May Concern: We have read the statements made by Cargo Connection Logistics Holding, Inc. (Commission File No. 000-28223) which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated June 21, 2005. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Massella & Associates, CPA, PLLC - ------------------------------------ MASSELLA & ASSOCIATES, CPA, PLLC -----END PRIVACY-ENHANCED MESSAGE-----