-----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, VECVtKcLcZTZgCfVCVf7K0ji5CiihubsUirMv3j8F8Q8NkQ1+3krwp2ChHRBkkmL q4DeOSx8EL8qPo8hHGwYqQ== 0001078782-02-000202.txt : 20020822 0001078782-02-000202.hdr.sgml : 20020822 20020822131239 ACCESSION NUMBER: 0001078782-02-000202 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020822 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20020822 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROCKY MOUNTAIN ENERGY CORP CENTRAL INDEX KEY: 0001114977 STANDARD INDUSTRIAL CLASSIFICATION: [9995] IRS NUMBER: 900031918 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-30689 FILM NUMBER: 02745574 BUSINESS ADDRESS: STREET 1: 333 N SAM HOUSTON PKWY E STREET 2: SUITE 910 CITY: HOUSTON STATE: TX ZIP: 77060 BUSINESS PHONE: 281-448-6500 MAIL ADDRESS: STREET 1: 333 N SAM HOUSTON PKWY E STREET 2: SUITE 910 CITY: HOUSTON STATE: TX ZIP: 77060 FORMER COMPANY: FORMER CONFORMED NAME: HOLOGRAPHIC SYSTEMS INC DATE OF NAME CHANGE: 20000522 FORMER COMPANY: FORMER CONFORMED NAME: EMISSION CONTROL DEVICES INC DATE OF NAME CHANGE: 20010813 8-K/A 1 rmec8kacca1.htm AMENDED CURRENT REPORT ON FORM 8-K <SUBMISSION>

U. S. Securities and Exchange Commission

Washington, D. C. 20549

FORM 8-K/A

CURRENT REPORT UNDER SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported)

August 1, 2002

Commission File No. 0-30689

Rocky Mountain Energy Corporation

(Name of Small Business Issuer in its Charter)

Nevada 90-0031918
(State or Other Jurisdiction of incorporation or organization) (I.R.S. Employer I.D. No.)

333 N. Sam Houston Parkway, Suite 910

Houston, TX 77060

(Address of Principal Executive Offices)

Issuer's Telephone Number: (281) 448-6500

Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Sections 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. (1) Yes X No (2) Yes X No

Item 4. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

Andersen, Andersen & Strong, L.C., Certified Public Accountants located in Salt Lake City, Utah audited the financial statements of Rocky Mountain Energy Corporation (formerly known as Emission Control Devices, Inc.) for the years ended December 31, 2001 and 2000. Andersen, Andersen & Strong, was dismissed by management on August 1, 2002, as a result of engaging another auditor for the Company, Massella Rubenstein, LLP on August 1, 2002.

The decision to change accountants was approved by the board of directors.

There were no disagreements between the Company and Andersen, Andersen & Strong, L.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 their reports.

The Reports of Andersen, Andersen & Strong, P.C. for the years of 2001 and 2000, did not contain any adverse opinions or disclaimers of opinion, but noted as to uncertainty, audit scope or accounting principles as follows:

Note 4 of the audited financial statements of Emission Control Devices, Inc. for the year ended December 31, 2001, addressed "Going Concern" uncertainties, which stated, in part, "Continuation of the Company as a going concern is dependent on obtaining additional working capital and the management of the Company has developed a strategy, which it believes will accomplish this objective through additional equity funding and long term financing which will enable the company to operate for the coming year." Management does not disagree with this statement.

Management did not consult Massella Rubenstein, LLP 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.

Exhibits Description
EX-16 Letter regarding change of certifying accountant

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 thereunto duly authorized.

Rocky Mountain Energy Corporation

Date: August 22, 2002 By /s/ John Ehrman

John Ehrman, President

EX-16 3 rmec8kaccex16.htm ACCOUNTANTS CERTIFICATION

EXHIBIT 16

[Letterhead]

August 21, 2002

United States Securities and Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Dear Sirs:

RE: Resignation as Auditor of Rocky Mountain Energy Corp. (formerly Emission Control Devices, Inc.) Commission File No. 0-30689

We have reviewed Item 4 paragraphs 4(b) and (c) of the Company's report on Form 8-K regarding our resignation as auditor and principal accountant and are in agreement with the revised disclosures contained therein.

Very truly yours,

/s/ L. R. Andersen

Andersen, Andersen & Strong, LC

by L.R. Andersen

Salt Lake City, Utah

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