-----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, GzUxK5/nlUOctXGCpmZ4C4uF2HWuAdBoWs36iXbgTJnXj2qenBn0Dndv52frcz2f f4bGyRDYR0IGGivWhS19QQ== 0001020488-02-000038.txt : 20020416 0001020488-02-000038.hdr.sgml : 20020416 ACCESSION NUMBER: 0001020488-02-000038 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020331 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020409 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CIRTRAN CORP CENTRAL INDEX KEY: 0000813716 STANDARD INDUSTRIAL CLASSIFICATION: PRINTED CIRCUIT BOARDS [3672] IRS NUMBER: 680121636 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-49654 FILM NUMBER: 02605659 BUSINESS ADDRESS: STREET 1: 4125 SOUTH 6000 WEST CITY: WEST VALLEY CITY STATE: UT ZIP: 84128 BUSINESS PHONE: 8019635112 MAIL ADDRESS: STREET 1: 4125 SOUTH 6000 WEST CITY: WEST VALLEY CITY STATE: UT ZIP: 84128 FORMER COMPANY: FORMER CONFORMED NAME: VERMILLION VENTURES INC DATE OF NAME CHANGE: 20000502 8-K/A 1 form8ka040902.txt FORM 8-K/A 04/09/02 . SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of report (Date of earliest event reported): March 14, 2002 (March 12, 2002) ------------------ - --------------- CirTran Corporation - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Its Charter) Nevada - -------------------------------------------------------------------------------- (State of Other Jurisdiction of Incorporation) 0-26059 68-0121636 - -------------------------------------------------------------------------------- (Commission File Number (IRS Employer Identification No.) 4125 South 6000 West, West Valley City, Utah 84128 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) 801.963.5112 - -------------------------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Item 4. Changes in Registrant's Certifying Accountant. On March 14, 2002, the registrant filed a current report on Form 8-K, stating that it had dismissed Grant Thornton, LLP ("Grant Thornton") as its certifying accountant, and that it would furnish the Securities and Exchange Commission with a letter from Grant Thornton stating whether or not it agreed with the statements made in the 8-K. The letter received by the registrant from Grant Thornton is filed with this Form 8-K/A as Exhibit 16.1. The registrant also hereby amends its original 8-K to report that Grant Thornton issued a letter to the registrant dated September 15, 2001, informing the registrant that Grant Thornton believed that material weaknesses existed with respect to the registrant's segregation of duties, the pervasive use of "suspense" accounts, inventory pricing and obsolescence, failure to record interest and depreciation expense, and to accrue penalties on past due payroll tax liabilities, and that these weaknesses resulted in significant audit adjustments and delayed the timely preparation of financial statements. After discussion of the above items, the registrant's management accepted Grant Thornton's recommended adjustments. Item 7. Financial Statements and Exhibits. (a) Financial Statements. Not Applicable. -------------------- (b) Pro Forma Financial Information. Not Applicable. ------------------------------- (c) Exhibits. -------- 16.1 Letter from Grant Thornton, LLP, dated April 8, 2002. 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. CirTran Corporation Date: April 9, 2002 By: /s/ Iehab J. Hawatmeh ----------------------- --------------------------------------- Iehab J. Hawatmeh, President EX-16 3 form8kaexh040902.txt EXHIBIT 16.1 LETTER FROM GRANT THORNTON Exhibit 16.1 April 8, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: CirTran Corporation File No. 0-26059 Dear Sir or Madam: We have read Item 4 of the Form 8-K of CirTran Corporation dated March 14, 2002 and agree with the statements concerning our Firm contained therein, except we are not in a position to agree or disagree with the Company's statements that the change was recommended by management and approved by the board of directors or its statements regarding its past and current relationship with Hansen Barnett & Maxwell. In accordance with Regulation S-B Item 304(a)(1)(iv)(B), Grant Thornton LLP issued a letter to the Company dated September 15, 2001, informing the Company that Grant Thornton LLP believed that material weaknesses existed with respect to the Company's segregation of duties, the pervasive use of "suspense" accounts, inventory pricing and obsolescence, failure to record interest and depreciation expense, and to accrue penalties on past due payroll tax liabilities. These weaknesses resulted in significant audit adjustments and delayed the timely preparation of financial statements. After discussion of the above items, management accepted our recommended adjustments. Very truly yours, /s/Grant Thornton LLP -----END PRIVACY-ENHANCED MESSAGE-----