-----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, LLbnuR84XHHn4rhQbNA57eGVyEKfFQovLBDxShBo6svJ4JV4oOVWohgn54BNgp1O QM3RJGSN+Jm5aMRlq6nM0g== 0001002334-03-000116.txt : 20030521 0001002334-03-000116.hdr.sgml : 20030521 20030521114848 ACCESSION NUMBER: 0001002334-03-000116 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030516 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20030521 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARADYME CORP CENTRAL INDEX KEY: 0001123580 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, SCHEDULED [4512] IRS NUMBER: 330619254 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-50038 FILM NUMBER: 03713967 BUSINESS ADDRESS: STREET 1: 677 EAST 700 SOUTH STREET 2: STE 201 CITY: AMERICAN FORK STATE: UT ZIP: 84003 BUSINESS PHONE: 8017569585 MAIL ADDRESS: STREET 1: 677 EAST 700 SOUTH STREET 2: SUITE 201 CITY: AMERICAN FORK STATE: UT ZIP: 84003 FORMER COMPANY: FORMER CONFORMED NAME: ALBION AVIATION INC DATE OF NAME CHANGE: 20000912 8-K 1 tan8k.txt CURRENT REPORT UNITED STATES 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): May 16, 2003 ARADYME CORPORATION (Exact name of registrant as specified in its charter) Delaware 0-50038 33-0619254 (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification Number) 677 East 700 South, Suite 201 84003 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (801) 756-9585 Item 4. Changes in Registrant's Certifying Accountant. On May 16, 2003, Aradyme Corporation, (the "Company") notified Tanner & Company, that the Company has dismissed it as its auditor. On May 19, 2003, the Company engaged HJ & Associates, LLC as independent auditors of the Company for the fiscal year ending September 30, 2003. The action to engage HJ & Associates, LLC was taken upon the unanimous approval of the Board of Directors of the Company. During the last two fiscal years ended December 31, 2002 and December 31, 2001 and through May 16, 2003, (i) there were no disagreements between the Company and Tanner & Company on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of Tanner & Company would have caused Tanner & Company to make reference to the matter in its reports on the Company's financial statements, and (ii) Tanner & Company's reports did not contain an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles. During the last two most recent fiscal years ended December 31, 2002 and December 31, 2001 and through May 16, 2003, there were no reportable events as the term described in Item 304(a)(1)(iv) of Regulation S-B. Tanner & Company's opinion in its report on the Company's financial statements for the years ended December 31, 2002 and 2001, expressed substantial doubt with respect to the Company's ability to continue as a going concern. During the two most recent fiscal years and through May 16, 2003, the Company has not consulted with HJ & Associates, LLC regarding either: (a) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that HJ & Associates, LLC concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was either subject of disagreement or event, as defined in Item 304(a)(1)(iv)(A) of Regulation S-B and the related instruction to Item 304 of Regulation S-B, or a reportable event, as that term is explained in Item 304(a)(1)(iv)(A) of Regulation S-B. The Company has requested that Tanner & Company furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter, dated May 20, 2003, is filed as Exhibit 16.1 to this Form 8-K. 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. ARADYME CORPORATION Date: May 24, 2003 By: /s/Kirk Tanner ---------------------------------- Name: Kirk Tanner Its: President 3 EX-16 3 tanex16.txt LETTER FROM ACCOUNTANTS TANEER + CO 675 East 500 South, Suite 640 Salt Lake City, Utah 84102 May 20, 2003 Securities & Exchange Commission Washington D.C. 20549 Ladies and Gentlemen: We were previously the independent auditors of Aradyme Corporation (formerly Albion Aviation, Inc.) and, under the date of April 7, 2003, we reported on the balance sheets of Albion Aviation, Inc. as of December 31, 2002 and 2001, and the related statements of operations, shareholders' deficit, and cash flows for the years then ended. On May 16, 2003 we were dismissed as the independent auditors of Aradyme Corporation (formerly Albion Aviation, Inc.). We have read Aradyme Corporation's statements included under Item 4 of its Form 8-K dated May 16, 2003, and we agree with such statements, except that we are not in a position to agree or disagree with Aradyme Corporation's statements that the change of accountants was approved by the registrant's board of directors, or any of the matters related to the engagement of HJ & Associates, LLC as principal accountants. Very truly yours, /s/ Tanner + Co. -----END PRIVACY-ENHANCED MESSAGE-----