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: April 14, 2000
(Date of earliest event reported)
PRETORY USA, INC.
(Exact name of registrant as specified in its charter)
Nevada 0-28597 33-0780055
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) Number)
161 West 54th Street, Suite 602, New York, New York 10019
(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code (212) 707-8661
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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
(a) On April 14, 2000, the Company was informed by Mazars & Guerard, LLP,
its independent public accountants that they were resigning as accountants for
the Company. However, the Company was subsequently informed by Mazars & Guerard,
LLP that they will continue acting as auditors for the Company's principal
operating subsidiary which is located in France.
(b) In connection with the audit for the Company's fiscal years ended
December 31, 1999 and 1998 and through the date of this report, there were no
disagreements with Mazars & Guerard, LLP on any matters of accounting principles
or practices, financial statement disclosure or auditing scope or procedure,
which agreements, if not resolved to their satisfaction, would have caused it to
make a reference to the subject matter of the disagreement in connection with
its report.
(c) The report of Mazars & Guerard, LLP for the year ended December 31,
1998 does not contain an adverse opinion or a disclaimer of opinion, or a
qualification or modification as to uncertainty, audit scope or accounting
principles.
Signatures
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.
PRETORY USA, INC.
/s/ Raquel Velasco
By: ________________________
Raquel Velasco
Chairman of the Board and
President
Dated: April 21, 2000
