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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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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): November 21, 2002 DICUT, INC. (Exact name of registrant as specified in its charter) Delaware 0-30161 52-2204952 (State or other jurisdiction of incorporation) (Commission file number) (I.R.S. Employer Identification Number) 2150 Northwest Parkway, N.E., Suite H, Marietta, Georgia 30067 (Address of principal executive offices) (Zip Code) (770) 952-2654 (Registrant's telephone number, including area code) Item 1. Changes in Control of Registrant. Not applicable. Item 2. Acquisition Or Disposition Of Assets Not applicable. Item 3. Bankruptcy or Receivership. Not applicable. Item 4. Changes in Registrant's Certifying Accountant. On November 21, 2002, Beckstead and Watts, LLP ("Beckstead"), the Company's independent auditor, resigned. Beckstead's report for the year ended March 31, 2002 does not contain an adverse opinion or disclaimer of opinion, and was not modified as to uncertainty, audit scope, or accounting principles, other than the qualification of the financial statements as having been prepared on a going concern basis. There were no disagreements with Beckstead on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the former accountant's satisfaction, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report. The Company has authorized Beckstead to respond fully to the inquiries of the successor accountant concerning its dismissal. The Company has not retained an independent public auditor to replace Beckstead at this time. Item 5. Other Events. Not applicable. Item 6. Resignations Of Directors And Executive Officers. Not applicable. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (a) Financial Statements of Businesses Acquired: Not applicable. (b) Pro Forma Financial Information: Not applicable. (c) Exhibits: Regulation S-B Number Exhibit 16.1 Resignation letter from Beckstead and Watts, LLP dated November 20, 2002 16.2 Letter from Beckstead and Watts, LLP dated November 25, 2002
Item 8. Change in Fiscal Year.
Not applicable.
SIGNATURE
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 thereunto duly authorized.
DICUT, INC. |
|
Dated: November 25, 2002 |
/s/ Pierre Quilliam |
By: Pierre Quilliam, President |
Exhibit 16.1
Beckstead and Watts, LLP Certified Public Accountants |
3340 Wynn Road, Suite C Las Vegas, NV 89102 702.257.1984 702.362.0540 fax |
November 20, 2002
Mr. Pierre Quilliam
Dicut, Inc.
2150 Northwest Parkway, SE, Ste. H
Marietta, Georgia 30067
Dear Mr. Quilliam:
We hereby resign as independent certified public accountants for Dicut, Inc. (Commission File # 000-30161), effective immediately.
By copy of this letter to the US Securities and Exchange Commission, I hereby additionally confirm that the client-auditor relationship between Dicut, Inc. (Commission File # 000-30161) and the firm of Beckstead and Watts, LLP has ceased.
Please appropriately and immediately file a Form 8-K - Notice of Resignation of Auditor and forward a copy to me.
Sincerely,
/s/ Brad Beckstead
G. Brad Beckstead, CPA
Partner
cc: Robert Mottern, Esq.
Office of the Chief Accountant, SEC
Director of Listing Qualifications, NASD
OTC Compliance Unit, NASD Regulation, Inc.
Exhibit 16.2
Beckstead and Watts, LLP
Certified Public Accountants
3340 Wynn Road, Ste. C
Las Vegas, NV 89102
702.257.1984
702.362.0540 fax
November 25, 2002
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
The firm of Beckstead and Watts, LLP was previously principal accountant for Dicut, Inc. (the "Company") and reported on the financial statements of the Company for the year ended March 31, 2002. Effective November 20, 2002, we resigned as principal accountants. We have read the Company's statements included under Item 4 of its Form 8-K dated November 25, 2002, and we agree with such statements.
Very Truly Yours,
G. Brad Beckstead, CPA
Partner