-----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, OkVFRI312qjwHbLPnMndLFwDdFDWzjQ1hQtXYYg0aeA/peF2C1PGlVOkV+aIeiyi m6Qn0NEYsvh1Gdi4CntTpA== 0001144204-02-000967.txt : 20020927 0001144204-02-000967.hdr.sgml : 20020927 20020927122349 ACCESSION NUMBER: 0001144204-02-000967 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020814 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CECS CORP CENTRAL INDEX KEY: 0000822935 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-VIDEO TAPE RENTAL [7841] IRS NUMBER: 521529536 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-17001 FILM NUMBER: 02774159 BUSINESS ADDRESS: STREET 1: 121 VINE STREET STREET 2: #1903 CITY: SEATTLE STATE: WA ZIP: 98121 BUSINESS PHONE: 2064436948 MAIL ADDRESS: STREET 1: 111 QUEEN ANNE AVENUE SUITE 501 CITY: SEATTLE STATE: WA ZIP: 89109 FORMER COMPANY: FORMER CONFORMED NAME: DATAVEND INC DATE OF NAME CHANGE: 19900401 FORMER COMPANY: FORMER CONFORMED NAME: CHOICES ENTERTAINMENT CORP DATE OF NAME CHANGE: 19920703 8-K/A 1 doc1.txt SECURITIES AND EXCHANGE COMMISSION 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): August 14, 2002 --------------- CECS CORP. ---------- (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) Delaware 0-17001 52-1529536 - ------------------------------------------------------------------------ (STATE OR OTHER JURISDICTION (COMMISSION (IRS EMPLOYER OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO.) 1925 Century Park East, 5th Floor, Los Angeles, California 90067 - ------------------------------------------------------------------------ (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE) REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (310) 364-4404 ------------------------ (Not Applicable) ------------------------------------------------------------------ (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. - ------------------------------------------------------------ On August 14, 2002, the Board of Directors of CECS CORP. (the "Company") authorized and approved the dismissal of Merdinger Fruchter Rosen & Company, PC ("MFRC") as the Company's independent accountants. On August 15, 2002 the Company notified MFRC of the dismissal. During the Company's two most recent fiscal years and any subsequent interim period preceding the resignation, the Company has had no disagreements with its former auditors, Miller and Co. LLP, or MFRC on any matter of accounting principals or practices, financial statement disclosure or auditing scope or procedure. No accountants' report on the financial statements for either of the past two years contained an adverse opinion or a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles, except for the following going concern qualification: "The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company has no established source of revenue. "As discussed in Note 2 to the financial statements, the Company's viability for the foreseeable future is dependent upon its ability to find business opportunities and raise needed capital. The Company's viability in raising needed capital is seriously in question. In the event the Company is not successful in securing needed capital in the near term, as to which no assurance can be given, the Company does not believe that its viability as an ongoing business is assured. "This matter raises substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. "Management is exploring merging or acquiring a company with viable operations." The Company has appointed Stonefield Josephson, Inc. as its new independent accountants. ITEM 7. FINANCIAL STATEMENTS, PRO-FORMA FINANCIAL INFORMATION AND EXHIBITS. - -------------------------------------------------------------------------------- (A) FINANCIAL STATEMENTS OF BUSINESS TO BE ACQUIRED. Not applicable. (B) PRO-FORMA FINANCIAL INFORMATION. Not required. (C) EXHIBITS. 2 16.1 Letter on change of certifying accountant pursuant to Regulation S-B Section 304(a)(3) dated September 11, 2002 and received September 26, 2002. (Filed herewith.) SIGNATURE 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 thereunto duly authorized. CECS CORP. By: /s/ Valerie A. Broadbent --------------------------- Valerie A. Broadbent, President Dated: September 27, 2002. 3 EX-16.1 3 doc2.txt EXHIBIT 16.1 MERDINGER FRUCHTER ROSEN & COMPANY, P.C. 888 Seventh Avenue New York, NY 10106 212-757-8400 Securities and Exchange Commission 450 Fifth Street NW Washington, DC 20549 Gentlemen: We have read and agree with the comments in Item 4 of Form 8-K of CECS Corp. dated August 14, 2002. /s/Merdinger Fruchter Rosen & Company, P.C. ------------------------------------------- MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. Certified Public Accountants New York, New York September 11, 2002 -----END PRIVACY-ENHANCED MESSAGE-----