-----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, QPidEQGLrx9URezmkoJFVycZTKqlIP9YIMOQdfGjXvtgv2xc/38u+TFTrzydqE8A hbKxH87xBmBQNlNitoeDzA== 0001019687-02-002423.txt : 20021217 0001019687-02-002423.hdr.sgml : 20021217 20021217172157 ACCESSION NUMBER: 0001019687-02-002423 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20021213 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20021217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INCOME GROWTH PARTNERS LTD X CENTRAL INDEX KEY: 0000830051 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 330294177 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-18528 FILM NUMBER: 02860689 BUSINESS ADDRESS: STREET 1: 11300 SORRENTO VALLEY RD STE 108 CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: 8584572750 MAIL ADDRESS: STREET 1: 11300 SORRENTO VALLEY ROAD STREET 2: SUITE 108 CITY: SAN DIEGO STATE: CA ZIP: 92121 8-K 1 incomegrowth_8k-121702.txt 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 reported) December 13, 2002 --------------------------------- Income Growth Partners, Ltd. X ------------------------------ (Exact name of registrant as specified in its chapter) California 0-18528 33-0294177 ---------- ------- ---------- (State or other jurisdiction (Commission (IRS Employer of incorporation File Number) Identification No.) 11300 Sorrento Valley Road, Suite 108, San Diego, CA 92121 - ---------------------------------------------------- ----- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (858) 457-2750 --------------------- N/A ------------------------------------------------------------- (Former name or former address, if changed since last report) 1 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT - ------------------------------------------------------ (a) (1) (i) The Registrant was advised by the accounting firm of Nation Smith Hermes Diamond on December 12, 2002 that it had resigned as of that date as the principal accountant to audit the Registrant's financial statements. (ii) There have been no adverse opinions, disclaimers of opinion or qualifications or modifications as to uncertainty, audit scope or accounting principles regarding the reports of Nation Smith Hermes Diamond on the Registrant's financial statements within the two most recent fiscal years or any subsequent interim period. (iv) There were no disagreement(s) with Nation Smith Hermes Diamond on any matter of accounting principles or practice, financial statement disclosure or auditing scope or procedure within the two most recent fiscal years and any subsequent interim period preceding its resignation, which disagreement(s), if not resolved to the satisfaction of Nation Smith Hermes Diamond, would have caused it to make reference to the subject matter of the disagreement in connection with its report. (v) No "reportable events" (as defined in Item 304 (a) (1) (v) of Regulation S-K) occurred during the Registrant's two most recent fiscal years and any subsequent interim period preceding Nation Smith Hermes Diamond resignation. ITEM 7. EXHIBITS - ----------------- Exhibit 16.1 Letter dated December 13, 2002, from Nation Smith Hermes Diamond to the Registrant concerning the disclosures made in this Report on Form 8-K. 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. Income Growth Partners, Ltd. X a California limited partnership (Registrant) By: Its General Partner Income Growth Management, Inc. a California corporation Date December 16, 2002 By: /s/ David W. Maurer ---------------------------- David W. Maurer, President (Signature)* *Print name and title of the signing officer under his signature. 3 EX-16.1 3 incgrowth_ex16-1.txt EXHIBIT 16.1 [NATION SMITH HERMES DIAMOND LETTERHEAD] December 13, 2002 Mr. David Maurer, President Income Growth Partners X 11300 Sorrento Valley Road San Diego, CA 92121 Dear Mr. Maurer: This is to confirm that the client-auditor relationship between Income Growth Partners X (Commission File Number 0-18528) and Nation Smith Hermes Diamond has ceased. Sincerely, /s/ Nation Smith Hermes Diamond Nation Smith Hermes Diamond cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549 -----END PRIVACY-ENHANCED MESSAGE-----