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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
September 8, 1999
Commission File Number: 000-24779
V-TWIN ACQUISITIONS, INC.
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(Exact name of Registrant as specified in its charter)
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<S> <C>
District of Columbia 52-2110338
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
1707 H St. N.W. #200
Washington, DC 20006
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(Address of principal executive offices) (Zip Code)
(703) 471-6990
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(Issuer's telephone number)
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Check whether the Issuer (1) filed all report required to be file by Section 13
or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the Registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days.
(1) x YES NO
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(2) x YES NO
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Item 4. Changes In Registrant's Certifying Accountant
(a) Registrant hereby acknowledges and informs of the resignation of the
relationship between Registrant and its independent accountant, Klipfel &
Associates, LLC.
(i) The Registrant's independent accountant, Klipfel & Associates, LLC.,
resigned by letter received by Registrant on September 7, 1999. This letter is
attached herewith as an Exhibit.
(ii) Klipfel & Associates, LLC did not reflect any adverse opinion or
disclaimer of opinion in reference to the Registrant, nor did Klipfel &
Associates, LLC disclaim, qualify or modify as to uncertainty, any opinion
rendered by it.
(iii) Registrant's decision to accept the resignation of Klipfel & Associates,
LLC was recommended, confirmed and approved by the Board of Directors of the
Registrant.
(iv) There were no disagreements, disputes, or differences through the date of
resignation with Klipfel & Associates, LLC on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure.
(b) Klipfel & Associates, LLC did not inform management of Registrant of any
reportable events (as defined by Regulation S-K, Rule 304 A(a)(i)(v)).
The Registrant also hereby reports that the Board of Directors of the
Registrant has appointed and engaged Kaufman Davis, PC as its new independent
accountant.
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 hereunto duly authorized.
V-Twin Acquisitions, Inc.
September 8, 1999 /s/ Ted L. Schwartzbeck
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Ted L. Schwartzbeck
President
/s/ Richard Paone
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Richard Paone
Chief Financial Officer
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[KLIPFEL & ASSOCIATES, L.L.C. LETTERHEAD]
September 7, 1999
V-Twin Acquisitions, Inc.
1707 H Street, NW
Suite 200
Washington DC 20006
Dear Sirs:
Please be informed that Klipfel & Associates, LLC hereby resigns as the
independent accountant for V-Twin Acquisitions, Inc.
Klipfel & Associates, LLC has no disputes or differences through the
date of this resignation.
Klipfel & Associates, LLC wishes V-Twin Acquisitions, Inc. the best for
the future.
/s/ KLIPFEL & ASSOCIATES
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Klipfel & Associates, LLC
