DESCRIPTION Sub - Item 77K: Changes in registrant's certifying accountant
Sub - Item 77K: Changes in registrant's certifying accountant
McCurdy & Associates CPA's. Inc resigned as auditor of The Upright
Growth Fund. (the "fund") prior to the close of the Fund's fiscal year ended
September 30, 2000. During the period McCurdy & Associates CPA's. Inc audited
the Fund, its report on the financial statements for the Fund did not contain an
adverse opinion or a disclaimer of opinion, nor was it qualified or modified as
to uncertainty, audit scope, or accounting principles.
Subsequent to the resignation of McCurdy & Associates CPA's. Inc, the
Fund's Board of Directors approved the appointment of Baird, Kurtz & Dobson to
become the auditor of the Fund as August 13, 2000.
During the period McCurdy & Associates CPA's. Inc audited the Fund
and the period preceding its resignation, the Fund did not have any disagreement
with McCurdy & Associates CPA's. Inc of the type that, if not resolved to the
satisfaction of McCurdy & Associates CPA's. Inc, would have caused McCurdy &
Associates CPA's. Inc to have made a reference to the subject matter of the
disagreement in connection with its report.
During the period McCurdy & Associates CPA's. Inc audited the Fund
and the period preceding its resignation, there were no events of the kind
identified in Item 304 (a) (1) (v) (A) - (D) of Regulation S - K.
During the period beginning with the Fund's commencement of
operations and ending with the resignation of McCurdy & Associates CPA's. Inc,
neither the Fund, nor someone on its behalf, consulted Baird, Kurtz & Dobson
regarding any matter identified in Item 304 (a) (2) of Regulation S - K.
