SAN DIEGO SOCCER DEVELOPMENT CORP
8-K, 2000-08-10
AMUSEMENT & RECREATION SERVICES
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<PAGE>

                       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 8, 2000 (August 4, 2000)
                                                 -------------------------------

                    SAN DIEGO SOCCER DEVELOPMENT CORPORATION
             (Exact name of registrant as specified in its charter)

--------------------------------------------------------------------------------

                                   California
                 (State or other jurisdiction of incorporation)


      000-27487                                            33-0770630
------------------------                       ---------------------------------
(Commission File Number)                       (IRS Employer Identification No.)


2123 Garnet Ave., Suite B, San Diego, California                        92019
------------------------------------------------                      ----------
(Address of principal executive offices)                              (Zip Code)

Registrant's telephone number, including area code:  (858) 581-2120
                                                     --------------

                                       N/A
                                 --------------
          (Former name or former address, if changed since last report)

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ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         The Registrant has engaged HJ & Associates, certified public
accountants, 50 S. Main, Suite 1450, Salt Lake City, Utah 84114 ("HJ &
Associates") as its independent accountants for all accounting purposes
related to the Registrant's business operations and the Registrant's
reporting requirements. HJ & Associates replaces Logan Throop & Co.,
Certified Public Accountants ("Logan Throop"), as the Registrant's principal
accountants as of August 4, 2000. The principal accountants' report on the
financial statements of the Registrant contained no adverse opinion or a
disclaimer of opinion, nor was qualified or modified as to audit scope, or
accounting principles. The principal accountants' report included an
explanatory paragraph describing an uncertainty regarding the Company's
ability to continue as a going concern. The engagement of HJ & Associates was
approved by the Board of Directors.

         During the Registrant's two most recent fiscal years and any subsequent
interim period preceding such registration, declination, or dismissal, there
were no disagreements with the former accountant on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure. There is nothing to report under Item 304 (a) (1) (v) (A) through
(D).

         A copy of this Form 8-K was sent to Logan Throop and a letter from
Logan Throop is attached hereto as Exhibit 99.1, stating whether or not they
agree with the disclosures contained in this Form 8-K.


                                       2

<PAGE>

                                   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 thereunto duly authorized.

Dated:   August 8, 2000                 SAN DIEGO SOCCER DEVELOPMENT CORPORATION



                                        /S/  YAN SKWARA
                                        ----------------------------------------
                                        By:  Yan Skwara
                                        Its:   President, C.F.O., Director

<PAGE>

                                INDEX TO EXHIBITS

<TABLE>
<CAPTION>
Exhibit Number             Description
--------------             -----------
<S>                        <C>
99.1                       Letter from Logan Throop & Co., LLP
</TABLE>


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