-----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, KrF8FCv0CS+HtrlW2/5m4TwFtcGfTpQPCeUCVbimQ2N5dQ+p0yeqOXMmcQCHy+2R ErlD/f6azijaWBK3Nlrz3g== 0001078782-07-000877.txt : 20070823 0001078782-07-000877.hdr.sgml : 20070823 20070822184927 ACCESSION NUMBER: 0001078782-07-000877 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20070822 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20070823 DATE AS OF CHANGE: 20070822 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: 071074090 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 harcom8k082207.htm 8-K CURRENT REPORT 8-K August 22, 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): August 20, 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 August 20, 2007, Harcom Productions, Inc. (“Registrant”) dismissed its independent registered public accounting firm, Li & Company, PC (“Li & Company”).


B. From the period beginning May 7, 2007 when the firm of  Li & Company was engaged until August 20, 2007, no reports were produced by the independent accounting firm.  


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


D. During the period of engagement, there were no disagreements with Li & Company 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 Li & Company, would have caused it to make reference thereto in its reports on the financial statements for such years.


E. On August 21, 2007 the Registrant provided Li & Company 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 Moore & Associates, Chartered Accountants and Advisors as its new independent certified public accounting firm to review the Registrant’s financial statements on August 21, 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 Li & Company dated August 22, 2007 to the Securities and Exchange Commission.




2


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: August 22, 2007

By: /s/ Shane Harwell       

Shane Harwell

Chief Executive Officer



3


 EX-16 2 harcom8k082207ex161.htm EX. 16.1 LETTER OF LI & COMPANY DATED AUGUST 22, 2007 TO THE SECURITIES AND EXCHANGE COMMISSION Exhibit 16.1

Exhibit 16.1


August 22, 2007


Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Dear Commissioners:


We have read the statements made by Harcom Productions, Inc., which was filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company’s Form 8-K report filed on August 22, 2007.  We agree with the statements in Item 4.01 concerning our Firm in such Form 8-K.



Very truly yours,



/s/ Li & Company, PC                   

Li & Company, PC



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