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) : December 27, 2000
Commission File No. 0-21955
M&A WEST, INC.
----------------------------------------------------
(Exact name of registrant as specified in its charter)
Colorado 84-1356427
------------------------------- --------------------------------
(State or other jurisdiction of (IRS Employer Identification No.)
incorporation or organization)
583 San Mateo Avenue, San Bruno, California 94066
----------------------------------------------------
(Address of principal executive offices)
(650) 588-2678
--------------------------
(Issuer telephone number)
<PAGE>
Item 5. Other Events.
On December 26, 2000, M&A West, Inc. (the "Company") was informed by its
current auditors, Hood & Strong LLP ("Hood & Strong"), that Hood & Strong was
withdrawing its audit opinion dated August 3, 2000 for the year ended May 31,
2000. Information has recently been discovered that existed as of the auditor's
report, which indicates that the May 31, 2000 financial statements contain
material misstatements and must be revised by the Company in order not to be
misleading.
Item 7. Financial Statements and Exhibits
(c) Exhibits:
Exhibits Description
----------- ------------
20.1 Letter from Hood & Strong LLP
Signatures
Pursuant to the requirement of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto authorized.
M&A WEST, INC.
December 27, 2000
/s/ Scott Kelly
---------------------------------------
Scott Kelly
Chairman and Chief Executive Officer
/s/ Sal Censoprano
December 27, 2000 ---------------------------------------
Sal Censoprano
Chief Financial Officer and Secretary
