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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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): June 1, 2000
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Pinnacle Resources
(Exact name of registrant as specified in its charter)
Wyoming 000-22965 84-1414869
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(State or other (Commission File (I.R.S. Employer
jurisdiction of Number) Identification No.)
incorporation or
organization)
7345 E. Peakview Avenue, Englewood, CO 80111
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(Address of principal (Zip Code)
executive offices)
Registrant's telephone number, including area code: (303) 705-8600
NOT APPLICABLE
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(Former name or former address, if changed since last report)
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Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Effective June 1, 2000, Kish, Leake & Associates, P.C. resigned
as Pinnacle's independent public accountants. The decision to resign
was made due to the international nature of Pinnacle's operations.
Kish Leake & Associates, P.C. report on the financial statements of
Pinnacle for each of the last two fiscal years ended June 30, neither
contained an adverse opinion or a disclaimer of opinion, or was
qualified or modified as to uncertainty, audit scope, or accounting
principles.
During Pinnacle's two most recent fiscal years and the interim
period through March 31, 2000, there were no disagreements on any matter
of accounting principles or practices, financial statement disclosure,
or auditing scope of procedure and there were no "reportable events"
with Kish Leak & Associates, P.C. as described in Items 304 (a)(1)(iv)
and (v) of Regulation S-K, respectively.
Accordingly, Kish, Leake & Associates P.C. has not advised Pinnacle
of (i) the absence of the internal controls necessary for the Registrant
to develop reliable financial statements; (ii) any information which
would cause Kish, Leake & Associates P.C. to no longer rely on
management's representations, or that would cause Kish, Leake &
Associates P.C. to be unwilling to be associated with the financial
statements prepared by management; (iii) any need to expand
significantly the scope of its audit, or any information that if further
investigated may (a) materially impact the fairness or reliability of
either a previously issued audit report or the underlying financial
statements, or any financial statements for any fiscal period subsequent
to the date of the most recent financial statements covered by an audit
report or (b) cause it to be unwilling to rely on management's
representations or be associated with the registrant's financial
statements; (iv) any action, due to the resignation of Kish, Leake &
Associates P.C. or otherwise, not to the expand the scope of its audit
or conduct further investigation; and (v) any information that has come
to the attention Kish Leake & Associates P.C. that it has concluded
materially impacts the fairness or reliability of either (a) a
previously issued audit report or the underlying financial statements,
or (b) any financial statements issued or to be issued covering any
fiscal period subsequent to the date of the most recent financial
statements covered by an audit report.
(b) Effective June 1, 2000, the board of directors of Pinnacle engaged
the accounting firm of Cordovano & Harvey, PC as principal accountants
of Pinnacle for the fiscal year ended June 30, 2000. Pinnacle has not
consulted Cordovano & Harvey, PC during Pinnacle's two most recent
fiscal years and the interim period through March 31, 2000.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) EXHIBITS
16.1 Letter regarding change in certifying accountant
from Pinnacle Resources, Inc. to the Securities
Exchange Commission.
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.
PINNACLE RESOURCES, INC.
Date: June 11, 2000 By: /s/ Glen R. Gamble
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Glen R. Gamble
President
