-----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, ANK8Vkp4KTtV01CmEj3bFczz0+X5ZmKokt9YhzFOCz4JU0bDNDitVCqkgdxLBM7E qVRel9MPmM3br274Q7zWhQ== 0001013762-05-000220.txt : 20050216 0001013762-05-000220.hdr.sgml : 20050216 20050216150618 ACCESSION NUMBER: 0001013762-05-000220 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050216 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050216 DATE AS OF CHANGE: 20050216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WEST AFRICA GOLD INC CENTRAL INDEX KEY: 0000802206 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 911363905 STATE OF INCORPORATION: WY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-24262 FILM NUMBER: 05620645 BUSINESS ADDRESS: STREET 1: 245 PARK AVENUE STREET 2: 39TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10167 BUSINESS PHONE: 212 672 1878 MAIL ADDRESS: STREET 1: 245 PARK AVENUE STREET 2: 39TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10167 FORMER COMPANY: FORMER CONFORMED NAME: ADVEN INC DATE OF NAME CHANGE: 19920703 8-K 1 feb1620058k.txt 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 reported): December 1, 2005 GREAT WEST GOLD, INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER) WYOMING 000-24262 91-1363905 (STATE OR OTHER JURISDICTION OF (COMMISSION FILE NO.) (IRS EMPLOYEE INCORPORATION OR ORGANIZATION) IDENTIFICATION NO.) 245 Park Avenue, 39th Floor New York, NY 10167 (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (212) 672-1878 (ISSUER TELEPHONE NUMBER) INFORMATION TO BE INCLUDED IN THE REPORT ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (1) Previous Independent Auditors: (i) Effective December 1, 2005, Mark Bailey and Company, Ltd ("Bailey & Co.") resigned as independent auditor for the Company due to the fact that Bailey and Co. could no longer provide the level of service required for the Company. On February 8, 2005, the Company engaged Jewett Schwartz & Associates (Jewett) as its principal independent accountant. This decision to engage Jewett was ratified by the majority approval of the Board of Directors of the Company. (ii) Management of Great West Gold, Inc. is unaware of any disagreements with Bailey & Co. related to any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. For the most recent fiscal year and any subsequent interim period through Bailey & Co.'s resignation on December1, 2004, there has been no disagreement between the Company and Bailey & Co. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Bailey & Co. would have caused it to make a reference to the subject matter of the disagreement in connection with its reports. (iii) The Company's Board of Directors participated in and approved the decision to change independent accountants. Bailey & Co.'s audit report on the financial statements for the year ended December 31, 2003 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting principles. (iv) In connection with its audits for the two most recent fiscal years and review of financial statements through December 1, 2004, there have been no disagreements with Bailey & Co. 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 Bailey & Co. would have caused them to make reference thereto in their report on the financial statements. (v) During the two most recent fiscal years and the interim period subsequent to December 1, 2004, there have been no reportable events with the Company as set forth in Item 304(a)(i)(v) of Regulation S-K. (vi) The Company requested that Bailey & Co. furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter is filed as an Exhibit to this Form 8-K. (2) New Independent Accountants: (i) The Company engaged, Jewett Schwartz & Associates, Hollywood, Florida, as its new independent auditors as of February 8, 2005. Prior to such date, the Company, did not consult with Jewett Schwartz & Associates regarding (i) the application of accounting principles, (ii) the type of audit pinion that might be rendered by Jewett Schwartz & Associates or (iii) any other matter that was the subject of a disagreement between the Company and its former auditor as described in Item 304(a)(1)(iv) of Regulation S- B. ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS. (a) Financial statements of business acquired: None (b) Exhibits NUMBER EXHIBIT - ------ ------------------------------------------------------ 10.1 Letter from Mark Bailey and Company, Ltd. 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. GREAT WEST GOLD, INC. By: /s/ Richard Axtell --------------------------- Richard Axtell President February 8, 2005 EX-10 2 feb1620058kex101.txt MARK BAILEY & COMPANY, LTD. Certified Public Accountants Management Consultants Office Address: Mailing Address: 1495 Ridgeview Drive, Ste. 200 Phone: 775/332.4200 P.O. Box 6060 Reno, Nevada 89509-6634 Fax: 775/332.4210 Reno, Nevada 89513 Mark Bailey, CPA, ABV E-mail: MarkBailey@MarkBaileyCo.com February 10, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 4.01(a) of Form 8-K dated February 8, 2005, of Great West Gold, Inc., formally known as West Africa Gold, Inc., and are in agreement with the statements contained in paragraphs one, two, three and four on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein. Sincerely, /s/ Mark Bailey & Company, Ltd. -----END PRIVACY-ENHANCED MESSAGE-----