-----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, EpJAKgQpP4PtRtVxVH70/siALRaNuOnf2FHEbHIM7NS6WX8TffdeuHlluH6pQGGv EbAs/BQ+HrMGow7x0y51Iw== 0001078782-07-000462.txt : 20070509 0001078782-07-000462.hdr.sgml : 20070509 20070509132911 ACCESSION NUMBER: 0001078782-07-000462 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20070509 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20070509 DATE AS OF CHANGE: 20070509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Harcom Productions, Inc. CENTRAL INDEX KEY: 0001381871 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380] IRS NUMBER: 731556790 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-139685 FILM NUMBER: 07831510 BUSINESS ADDRESS: STREET 1: 7401 E. 46TH PLACE CITY: TULSA STATE: OK ZIP: 74145 BUSINESS PHONE: 918-664-9933 MAIL ADDRESS: STREET 1: 7401 E. 46TH PLACE CITY: TULSA STATE: OK ZIP: 74145 8-K 1 harcomproductios8k050807.htm MAY 9, 2007 8-K CURRENT REPORT 8-K May 8, 2007

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION


Washington, DC 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 8, 2007

 

Commission File Number: 333-139685


HARCOM PRODUCTIONS, INC.

 (Exact name of small business issuer as specified in its charter)


 

 

 

Oklahoma

 

73-1556790

(State or other jurisdiction of incorporation or organization)

 

(IRS Employer Identification No.)


 

7401 East 46th Place 

Tulsa, OK 74145

(Address of principal executive offices) (Zip Code)


 

(918) 664-9933

(Issuer's telephone number, including area code)


 

 

(Former name, former address and former fiscal year,

If changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 

£

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

£

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

£

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

£

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))




Section 4. Matters Related to Accountants and Financial Statements


Item 4.01 Changes in Registrant's Certifying Accountant.


1.

Previous Independent Registered Public Accounting Firm.


A. On May 7, 2007, Harcom Productions, Inc. (“Registrant”) dismissed its independent registered public accounting firm, Killman, Murrell & Company, P.C. (“Killman”).


B. The reports of Killman on the financial statements of the Registrant as of December 31, 2005 and for the two years ended December 31, 2005 and 2004 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph as to a going concern.


C. The decision to change independent registered public accounting firms was approved by the Board of Directors of the Registrant.


D. During the Registrant’s two most recent fiscal years and the subsequent interim periods through May 7, 2007, there were no disagreements with Killman 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 Killman, would have caused it to make reference thereto in its reports on the financial statements for such years.


E. On May 7, 2007 the Registrant provided Killman with a copy of this Current Report and has requested that it furnish the Registrant with a letter addressed to the Securities & Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.


2.

New Independent Registered Public Accounting Firm.


The Registrant has engaged Li & Company, PC as its new independent certified public accounting firm to review the Registrant’s financial statements effective May 7, 2007. Prior to such engagement, the Registrant did not consult such firm on any of the matters referenced in Regulation S-B Item 304(a)(2).


Section 9. Financial Statements and Exhibits


Item 9.01 Financial Statements and Exhibits


(a) Financial Statements of Businesses Acquired: None

(b) Pro-Forma Financial Statements: None

(c) Exhibits:


Exhibit No.

 

Description

16.1

 

Letter of Killman Murrell & Company, P.C. dated

May 7, 2007 to the Securities and Exchange Commission.



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.


Harcom Productions, Inc. (Registrant)


Date: May 7, 2007

By: /s/ Shane Harwell       

Shane Harwell

Chief Executive Officer



2


 EX-16 2 harcomproductions8k050807ex1.htm EX. 16.1 LETTER OF KILLMAN MURRELL & COMPANY, P.C. Exhibit 16.1

Exhibit 16.1


Killman, Murrell & Company P.C.

Certified Public Accountants


3300 N. A Street, Bldg. 4, Suite 200

1931 E. 37th Street, Suite 7

2626 Royal Circle

Midland, Texas  79705

Odessa, Texas  79762

Kingwood, Texas  77339

(432) 686-9381

(432) 363-0067

(281) 359-7224

Fax (432) 684-6722

Fax (432) 363-0376

Fax (281) 359-7112





May 7, 2007




Securities and Exchange Commission

Mail Stop 11-3

450 Fifth Street, N.W.

Washington, D.C.  20549


Dear Sirs/Madams:


We have read Item 4.01 of Harcom Productions, Inc., formerly Harcom Productions, L.L.C. Form 8-K dated May 7, 2007 and have the following comments:


We agree with the statements made in paragraphs one, two, three and four.


We have no basis to agree or disagree with the last paragraph.



Very truly yours,


/s/Killman, Murrell & Company, P.C.    

Killman, Murrell & Company, P.C.



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