-----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, PIhT+0Vbjz9s5YbnpI0xfTX7XKe1Nhlc8VXZymYbX9pUdEdr665Yy9My40tsRUZb pb74HaOtrJbUnnnUBLfQCQ== 0000848821-98-000016.txt : 19980720 0000848821-98-000016.hdr.sgml : 19980720 ACCESSION NUMBER: 0000848821-98-000016 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19980707 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19980717 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEVADA MANHATTAN MINING INC CENTRAL INDEX KEY: 0000848821 STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040] IRS NUMBER: 880219765 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 001-12867 FILM NUMBER: 98668062 BUSINESS ADDRESS: STREET 1: 5038 N PARKWAY STREET 2: STE 100 CITY: CALABASAS STATE: CA ZIP: 91302 BUSINESS PHONE: 8185914400 MAIL ADDRESS: STREET 1: 5038 N PARKWAY STREET 2: STE 100 CITY: CALABASAS STATE: CA ZIP: 91302 8-K/A 1 FORM 8-K 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 AMENDMENT NO. 1 TO FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 July 7, 1998 - -------------------------------------------------------------------------------- Date of report (Date of earliest event reported) NEVADA MANHATTAN MINING INCORPORATED - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Its Charter) NEVADA - -------------------------------------------------------------------------------- (State or Other Jurisdiction of Incorporation) 001-12867 88-0219765 - -------------------------------------------------------------------------------- (Commission File Number) (IRS Employer Identification No.) 5038 N. PARKWAY CALABASAS, SUITE #100, CALABASAS, CA 91302 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (818) 591-4400 - -------------------------------------------------------------------------------- (Issuer's Telephone Number, Including Area Code) 2 Item 4. Changes in Certifying Accountants On July 7, 1998, Nevada Manhattan Mining Incorporated (the "Company") dismissed Jackson & Rhodes P.C., the Company's independent auditors. In connection with its audits of the Company's financial statements for the Company's most recent fiscal years, there were no disagreements with Jackson & Rhodes P.C. on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the satisfaction of Jackson & Rhodes P.C., would have caused Jackson & Rhodes P.C. to make reference to the matter in their report. Jackson & Rhodes' report on the Company's financial statements for each period for which Jackson & Rhodes performed an audit of the Company's financial statements contained no adverse or disclaimer of opinion and was not modified or qualified as to uncertainty, audit scope, or accounting principles. The decision to change accountants was approved by the board of directors of the Company. On July 7, 1998, the board of directors appointed Merdinger, Fruchter, Rosen & Corso, P.C. to serve as the Company's independent auditors for the fiscal year ended May 31, 1998. Item 7. Financial Statements and Exhibits (c) Exhibit Number 16.1 Letters Regarding Change in Certifying Accountants 3 SIGNATURE Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. NEVADA MANHATTAN MINING, INCORPORATED (Registrant) Date: July 15, 1998 BY: /s/ Jeffrey S. Kramer ---------------------------------- JEFFREY S. KRAMER CHIEF FINANCIAL OFFICER 4 EXHIBIT INDEX EXHIBIT NO. DESCRIPTION - ---------- ----------- 16.1 Letters Regarding Change in Certifying Accountant EX-16.1 2 EXHIBIT 16.1 1 (JACKSON & RHODES LETTERHEAD) July 7, 1998 Mr. Jeff Kramer Nevada Manhattan Mining Incorporated 5038 N. Parkway Calabasas Suite 100 Calabasas, CA 91302 Dear Mr. Kramer: This is to confirm that the client-auditor relationship between Nevada Manhattan Mining Incorporated (Commission File No. 001-12867) and Jackson & Rhodes P.C. has ceased. There were no disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to our satisfaction, would have caused us to make reference to the subject matter of the disagreement in connection with our report. Sincerely, /s/ Jackson & Rhodes P.C. Jackson & Rhodes P.C. cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street N.W. Washington, D.C. 20549 2 (JACKSON & RHODES LETTERHEAD) July 14, 1998 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: We have read item 4 included in the Form 8-K dated July 7, 1998 of Nevada Manhattan Mining Incorporated filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours,, /s/ Jackson & Rhodes P.C. Jackson & Rhodes P.C. -----END PRIVACY-ENHANCED MESSAGE-----