-----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, Co9cfELwbFfXMbLOvJ/3kajkSOOD3PjZLqxYwAwItNeoOkG7TMppbWHzgBkjYCHG rqhLkCWqfn+E88RdrdZJrg== 0001264931-04-000194.txt : 20041112 0001264931-04-000194.hdr.sgml : 20041111 20041112160821 ACCESSION NUMBER: 0001264931-04-000194 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20041112 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20041112 DATE AS OF CHANGE: 20041112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: METWOOD INC CENTRAL INDEX KEY: 0000032567 STANDARD INDUSTRIAL CLASSIFICATION: FABRICATED STRUCTURAL METAL PRODUCTS [3440] IRS NUMBER: 830210365 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-05391 FILM NUMBER: 041139439 BUSINESS ADDRESS: STREET 1: 819 NAFF RD CITY: BOONES MILL STATE: VA ZIP: 24065 BUSINESS PHONE: 8012741011 MAIL ADDRESS: STREET 1: 819 NAFF ROAD CITY: BOONES MILL STATE: VA ZIP: 24065 FORMER COMPANY: FORMER CONFORMED NAME: EMC ENERGIES INC DATE OF NAME CHANGE: 19920703 8-K 1 doc1.txt 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): November 12, 2004 METWOOD, INC. ------------- (Exact Name of Registrant as Specified in Charter) Nevada ------ (State or Other Jurisdiction of Incorporation) 000-05391 --------- (Commission File Number) 83-0210365 ---------- (I.R.S. Employer Identification No.) 819 Naff Road, Boones Mill, VA 24065 --------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (540) 334-4294 ------------- (Registrant's Telephone Number, Including Area Code) This Current Report on Form 8-K is filed by Metwood, Inc, a Nevada corporation (the "Registrant"), in connection with the items described below. ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On November 4, 2004, McLeod & Company, auditors for Metwood, Inc. ("Registrant"), resigned. McLeod & Company's reports on the Registrant's financial statements for the years ended June 30, 2004 and 2003, contained no adverse opinion or disclaimer of opinion nor were they qualified or modified as to the uncertainty, audit scope or accounting principles. In connection with the prior audits for the years ended June 30, 2004 and 2003, there have been no disagreements with McLeod & 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 McLeod & Company would have caused it to make reference to the subject matter of the disagreement in connection with its report on these financial statements for those periods. The Registrant's Board of Directors has made the decision to engage another auditor. The Registrant does not have an audit committee. On or about November 4, 2004, the Registrant's Board of Directors made the decision to engage Bongiovanni & Associates, CPA's as its new independent auditors. Prior to making the decision to retain Bongiovanni & Associates, CPA's and during the period of time in which McLeod & Company were the independent auditors, the Registrant has had no relationship with Bongiovanni & Associates, CPA's or any of its members. No accounting matters were discussed with this new firm other than the scope of its engagement . ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits The exhibits listed in the Exhibit Index filed as part of this report are filed as part of and are included in this report pursuant to Item 601 of Regulation S-B. 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. METWOOD, INC. November 12, 2004 By: /s/Robert M. Callahan ----------------------- Robert M. Callahan CEO and Director EXHIBIT INDEX Exhibit No. Description of Exhibit - ----------- ------------------------ 16 Letter from McLeod & Company 16.1 Letter from Bongiovanni & Associates, CPA's EX-16 2 doc2.txt LETTER FROM MCLEOD & COMPANY EXHIBIT 16. LETTER FROM MCLEOD & COMPANY [LETTERHEAD OF MCLEOD & COMPANY] November 11, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Metwood, Inc. (copy attached), which we understand has been filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated November 11, 2004. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ McLeod & Company - ------------------------ MCLEOD & COMPANY CERTIFIED PUBLIC ACCOUNTANTS EX-16.1 3 doc3.txt LETTER FROM BONGIOVANNI & ASSO, CPA'S EXHIBIT 16.1 LETTER FROM BONGIOVANNI & ASSOCIATES, CPA's [LETTERHEAD OF BONGIOVANNI & ASSOCIATES, CPA's] November 11, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Metwood, Inc. (the "Company") Gentlemen: On or about November 11, 2004, we were engaged by the Board of Directors of Metwood, Inc. as the Company's auditor for the fiscal year ended June 30, 2005. Very truly yours, /s/ Bongiovanni & Associates, CPA -----END PRIVACY-ENHANCED MESSAGE-----