EVERLERT INC
8-K/A, 2000-12-08
NON-OPERATING ESTABLISHMENTS
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                   U.S. SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549

                                   FORM 8-K/A

                                  CURRENT REPORT


                       PURSUANT TO SECTION 13 OR 15(d) OF THE
                          SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): May 11, 2000

                                  EVERLERT, INC.
            (Exact name of registrant as specified in its charter)

                                      Nevada
           (State or jurisdiction of  incorporationor organization)

                                     000-28177
                             (Commission File Number)

                                    91-1886117
                  (I.R.S. Employer Identification Number)


   1201 East Warner Avenue, Santa Ana, California                     92705
     (Address of principal executive offices)                     (Zip Code)

               Registrant's telephone number:  (714) 966-0710

         (Former name or former address, if changed since last report)



ITEM 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

(a)  Effective on or about May 11, 2000, the independent
accountant who was previously engaged as the principal accountant
to audit the Registrant's financial statements, James E. Slayton,
C.P.A., was dismissed.  The decision to change accountants was
approved by the Board of Directors.  Mr. Slayton audited the
Company's financial statements for the fiscal years 1998 and
1999.  Mr. Slayton's  report on these financial statements was
modified as to uncertainty that the Company will continue as a
going concern; other than this, this accountant's report on the
financial statements for the past two years neither contained an
adverse opinion or a disclaimer of opinion, nor was qualified or
modified as to uncertainty, audit scope, or accounting
principles.

During the Registrant's two most recent fiscal years and any
subsequent interim period preceding such resignation, there were
no disagreements with the former accountant on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.  In addition, there
were no "reportable events" as described in Item
304(a)(1)(iv)(B)1 through 3 of Regulation S-B that occurred
within the Registrant's two most recent fiscal years and the
subsequent interim period preceding the former accountant's
dismissal.

(b)  Effective on May 11, 2000, the firm of L.L. Bradford &
Company was engaged to serve as the new principal accountants to
audit the Company's financial statements for the 1998 and 1999
fiscal years.  The new accountants audited the years ended
December 1998 and 1999 because the preparation of the unaudited
financial statements for the quarter ended March 31, 2000
revealed material inaccuracies in the financial statements
prepared by Mr. Slayton for those periods.  The decision to
retain the new firm was approved by the Board of Directors.
During the Company's two most recent fiscal years, and the
subsequent interim period prior to engaging those accountants,
neither the Company (nor someone on its behalf) consulted the
newly engaged accountants regarding any matter in connection with
the application of accounting principles to a specific completed
or contemplated transaction, or the type of audit opinion that
might be rendered on the Registrant's financial statements.

(c)  The Registrant has requested Mr. Slayton to respond to the
Securities and Exchange Commission regarding his agreement with
the statements made by the Registrant in response to Item
304(a)(1) of Regulation S-B.

                                   SIGNATURE

Pursuant to the requirements of Section 13 or 15(d) 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.


                                         Everlert, Inc.



Dated: December 5, 2000                  By: /s/ James J. Weber
                                         James J. Weber, President




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