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): January 4, 2000
FULL TILT SPORTS, INC.
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(Exact name of registrant as specified in its charter)
Colorado 0-24829 84-1416864
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(State of other juris- (Commission (I.R.S. Employer
diction of incorpora- File Number) Identification No.)
tion)
5525 Erindale Dr. Suite 200
Colorado Springs, Colorado 80918
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number including area code: (719) 535-0260
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(Former name or former address, if changed since last report): NA
<PAGE>
Item 1. CHANGES IN CONTROL OF REGISTRANT
Not applicable.
Item 2. ACQUISITION OR DISPOSITION OF ASSETS
Not applicable.
Item 3. BANKRUPTCY OR RECEIVERSHIP
Not applicable.
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On January 4, 2000, Full Tilt Sports, Inc. (the "Company"), as
approved by the Board of Directors, engaged Stark Tinter & Associates LLC
as its principal accountant and independent auditors for the year ending
December 31, 1999, and simultaneously accepted the resignation of Kish
Leake & Associates, P.C. as its principal accountant and auditors. Kish
Leak & Associates, P.C. stated as its reason for its resignation that it
would no longer engage in providing audit services to public companies.
The reports of Kish Leake & Associates, P.C. for the past two fiscal
years did not contain an adverse opinion or a disclaimer of opinion and
were not 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 December 31, 1998, and the period from inception
(June 30, 1997) to December 31, 1997, there were no disagreements with Kish
Leak & Associates, P.C. on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope and procedure
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. Further, there were no reportable events as
that term is described in Item 304(a)(1)(v) of Regulation S-K.
The Company has requested Kish Leake & Associates, P.C. to furnish it
a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. A copy of the letter, dated
January 06, 2000, is filed as Exhibit 1 to this Form 8-K.
During the two most recent fiscal years and any subsequent interim
period, the Company has not consulted Stark Tinter & Associates LLC,
regarding any matter requiring disclosure in this Form 8-K.
Item 5. OTHER EVENTS
Not applicable.
2
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Item 6. RESIGNATION OF DIRECTORS
Not applicable.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
a. Not applicable.
b. Not Applicable.
c. Exhibits.
1. Letter, dated January 06, 2000, from former certifying
accountant, Kish Leake & Associates, P.C.
Item 8. CHANGE IN FISCAL YEAR
Not applicable.
3
<PAGE>
SIGNATURE
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Pursuant to the requirements of Section 13 or 15(a) 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.
FULL TILT SPORTS, INC.
Date: January 07, 2000 By: /s/ Roger K. Burnett
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Roger K. Burnett, President
4
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EXHIBIT INDEX
Exhibit
Number Description
- ------- -----------
1 Letter from Kish Leake & Associates, P.C.,
dated January 06, 2000
5
<PAGE>
Kish, Leake & Associates, P.C.
Certified Public Accountants
J.D. Kish, C.P.A., M.B.A. 7901 E. Belleview Ave., Suite 220
James D. Leake, C.P.A., M.T. Englewood, Colorado 80111
- ---------------------------- Telephone (303) 779-5006
Arleen R. Brogan, C.P.A. Facsimile (303) 779-5724
January 6, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
We would like to inform you that we have read the disclosures provided
by Full Tilt Sports, Inc. (comm. file#0-24829) in its filing of form 8-K
dated January 4, 2000 and that there are no disagreements regarding the
statements made under Item 4-Changes in Registrant's Certifying
Accountant.
Sincerely,
/s/ Kish Leake & Associates, P.C.
Kish, Leake & Associates, P.C.
