SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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 event reported): July 13, 2000
M & A WEST, INC.
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(Exact name of Registrant as specified in its charter)
0-21955
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(Commission file number)
Colorado 84-1356427
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(State or other jurisdiction of (I.R.S. Employer Identification Number)
incorporation)
583 San Mateo Avenue, San Bruno, California 94066
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(Address of principal executive offices) (Zip code)
(650) 588-2678
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(Registrant's telephone number, including area code)
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(Former name, former address and formal fiscal year,
if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
(a) (i) On July 13, 2000, Comisky & Company, Professional Corporation
notified M&A West, Inc. (the "Company") that it was terminating its
client-accountant relationship with the Company.
(ii) Comisky & Company's audit report on the financial statements of
the Company as of May 31, 1999 and for the two years ended May 31, 1999 and
1998 contained no adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope, or accounting
principals.
(iii) Not applicable
(iv) During the Company's two most recent fiscal years and any
subsequent iterim period, there were no disagreements with Comisky &
Company, within the meaning of Instruction 4 to Item 304 of Regulation S-K,
on any matter of accounting principals or practices, fincancial statement
disclosure, or auditing scope or procedure, which disagreements if not
resolved to their satisfaction would have caused Comisky & Company to make
reference to the subject matter of the disagreements in connection with its
report.
(v) During the Company's two most recent fiscal years and any
subsequent interim period, there have been no reportable events of the type
required to be disclosed by Item 304(a)(1)(v) of Regulation S-K.
(b) On July 13, 2000, the Registrant engaged Hood & Strong, LLP as its
independent accountants for the fiscal year ended May 31, 2000. During the two
most recent fiscal years and any subsequent interim period prior to engaging
Hood & Strong, the Company did not consult with Hood & Strong regarding either
(i) the application of accounting principals to a specified transaction, either
completed or proposed; or the type of audit opinion that might be rendered on
the Company's financial statements; or (ii) any matter that was either the
subject matter of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a reportable event (as defined in Item
304(a)(1)(v) of Regulation S-K).
(c) The Company has requested that Comisky & Company review the disclosure
and that firm has been given an opportunity to furnish the Registrant with a
letter addressed to the Commission containing any new information, clarification
of the Company's expression of its views, or the respect in which it does not
agree with the statements made by the Company herein. Such letter is filed as an
exhibit to this Report.
<PAGE>
Item 7. Financial Statements and Exhibits
(c) Exhibits:
Exhibits Description
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16 Letter from Comisky & Company.
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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.
M & A WEST, INC.
By: /s/ Scott Kelly
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Scott Kelly, President
Date: August 2, 2000
