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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): August 23, 1999
INTERNATIONAL CAPITAL FUNDING, INC.
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(Exact name of registrant as specified in its charter)
Commission File No. 0-23391
Colorado 84-1434313
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State or other jurisdiction of (I.R.S. Employer
incorporation or organization Identification Number)
7345 East Peak View, Englewood, Colorado 80111
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (303) 689-9601
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Former name or former address, if changed since last report
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ITEM 4: CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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(a) On August 23, 1999, the client-auditor relationship between the
Company and its principal accountants, Kish, Leake & Associates, P.C., ceased.
The resignation of Kish, Leake & Associates, P.C. was effective August 23,
1999. The reports of Kish, Leake & Associates, P.C. related to the
consolidated financial statements of the Company for the fiscal years ended
September 30, 1998, 1997 and 1996 contain a going concern qualification. With
the exception of the foregoing, the reports of Kish, Leake & Associates, P.C.
related to the consolidated financial statements of the Company for the fiscal
year ended September 30, 1998, 1997 and 1996 did not contain any adverse
opinion or disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles. In connection with the
audits of the Company's financial statements for the fiscal year ended
September 30, 1998, 1997 and 1996, there were no disagreements with Kish,
Leake & Associates, P.C. on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope and procedures which, if not
resolved to the satisfaction of Kish, Leake & Associates, P.C., would have
caused Kish, Leake & Associates, P.C. to make reference to the matter in their
report.
The Company has requested that Kish, Leake & Associates, P.C.
furnish it with a letter addressed to the Commission stating whether it agrees
with the above statements. A copy of that letter dated August 23, 1999 is
filed as Exhibit 18.0 to this Form 8-K.
ITEM 7: EXHIBITS
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Exhibit No.
18.0 Pursuant to Item 304(a)(3) of Regulation S-B, Section 228.304(a)(3) of
the Regulations under the Securities Exchange Act of 1934, as amended,
the Registrant herewith furnishes the letter of Kish, Leake & Associates,
P.C., former accountants to the Company.
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SIGNATURES
In accordance with 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 thereunto duly authorized.
INTERNATIONAL CAPITAL FUNDING, INC.
Date: August 26, 1999 By: /s/ Peter Shandro
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Peter Shandro, CEO, President,
Director
By: /s/ Simon Anderson
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Simon Anderson, CFO, Director
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KISH, LEAKE & ASSOCIATES, P.C.
Certified Public Accountants
7901 E. Belleview Avenue, Suite 220
Englewood, Colorado 80111
(303) 779-5006 (tel)
(303) 779-5724 (fax)
August 23, 1999
Board of Directors
International Capital Funding, Inc.
3140 S. Peoria St., Suite K-230
Aurora, CO 80014
We would like to inform you that as of August 23, 1999, we resign as the
auditors of International Capital Funding, Inc. and that there are no
disagreements regarding the application of accounting principles or financial
statement presentation maters with you in connection with our examination of
the September 30, 1998 financial statements.
An 8-K will need to be prepared and reviewed by us with the information
necessary under Item 4.
Sincerely,
J.D. Kish CPA, MBA
Kish, Leake & Associates, P.C.
