-----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, Lt5MFmEMDFD5ivUd7GApo0YjQSeRtHTtwamdQJFOWwDLrqlTKh4+fOtg82aCIl3E btC2XsPV1/ElOPkoUKN8vA== 0001078782-09-001728.txt : 20091112 0001078782-09-001728.hdr.sgml : 20091111 20091110174726 ACCESSION NUMBER: 0001078782-09-001728 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091110 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20091112 DATE AS OF CHANGE: 20091110 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: 091173110 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 harcom8k111009.htm FORM 8K CURRENT REPORT FORM 8-K

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)

November 6, 2009

--------------


Harcom Productions, Inc.

------------------------------------------------------

(Exact Name of Registrant as Specified in Its Charter)


Oklahoma

----------------------------------------------

(State or Other Jurisdiction of Incorporation)


333-139685

73-1556790

------------------------

---------------------------------

(Commission File Number)

 (IRS Employer Identification No.)


5459 South Mingo Rd., Ste A, Tulsa, OK 74146

--------------------------------------------------------

(Address of Principal Executive Offices) (Zip Code)


(918) 664-9933

----------------------------------------------------

(Registrant's Telephone Number, Including Area Code)


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))



ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


(a) On November 6, 2009, the Board of Directors of the Registrant dismissed Seale and Beers, CPA’s, its independent registered public accounting firm. On the same date, November 6, 2009, the accounting firm of Sutton, Robinson Freeman and Co. P.C. was engaged as the Registrant's new independent registered public accounting firm. The Board of Directors of the Registrant and the Registrant's Audit Committee approved of the dismissal of Seale and Beers, CPA’s and the engagement of Sutton, Robinson Freeman and Co. P.C. as its independent auditor. The report of Seale and Beers, on the quarter ended June 30, 2009 did not contain an adverse opinion or disclaimer of opinion, or was not qualified or modified as to uncertainty, audit scope or accounting principles, except that the Registrant's Form 10-Q for the same period contained a going concern qualification in the registrant's Notes to Financials.


There were no disagreements with Seale and Beers, CPA’s on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Seale and Beers’ satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the registrant's financial statements, nor were there any up to and including the time of dismissal on November 6, 2009.


The registrant has requested that Seale and Beers furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The letter is attached as an exhibit to this Form 8-K.


b) On November 6, 2009, the registrant engaged Sutton, Robinson Freeman and Co. P.C. as its independent accountant. During the two most recent fiscal years, the interim periods preceding the engagement, and through November 6, 2009, the registrant has not consulted Sutton, Robinson Freeman and Co. P.C., regarding any of the matters set forth in Item 304(a)(1)(v) of Regulation S-K.



ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.


a) Not Applicable.


b) Not Applicable.


c) Exhibits


No.

 

Exhibit

 

 

 

16.1

 

Letter from Seale and Beers, CPA’s Moore and Associates, November 9, 2009, to the Securities and Exchange Commission regarding statements included in this Form 8-K



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.



Date: November 9, 2009


By: /s/ Shane Harwell         

Name: Shane Harwell

Title: President, Secretary,

and Chairman of the Board




EXHIBIT INDEX



Exhibit No.

 

Description of Exhibit

 

 

 

16.1

 

Letter from Seale and Beers, CPA’s Moore and Associates,  November 9, 2009, to the Securities and Exchange Commission regarding statements included in this Form 8-K





3


 EX-16 2 harcom8k111009ex161.htm EX. 16.1 LETTER FROM SEALE AND BEERS, CPA???S Exhibit 16.1

Exhibit 16.1




SEALE AND BEERS, CPAs

PCAOB & CPAB REGISTERED AUDITORS

www.sealebeers.com





November 9, 2009


Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549


Ladies and Gentlemen:


The firm of Seale and Beers, CPAs was previously principal accountant for Harcom Productions, Inc. (the "Company") and has reviewed its quarterly financial statements through June 30, 2009. Effective November 6, 2009, the Company dismissed Seale and Beers, CPAs as its principal accountants.  We have read the Company's statements included in its Form 8-K dated November 6, 2009, and agree with such statements contained therein insofar as they relate to our firm. We cannot confirm or deny that the appointment of Sutton, Robinson Freeman and Co. P.C. was approved the by Board of Directors, or that they were not consulted prior to their appointment as auditors.





Sincerely,


/s/ Seale and Beers, CPAs


Seale and Beers, CPAs

November 9, 2009













Seale and Beers, CPAs PCAOB & CPAB Registered Auditors

6490 WEST DESERT INN RD, LAS VEGAS, NEVADA 89146 (702) 253-7492 Fax: (702)253-7501



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