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UNITED STATES
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):
December 16, 1999
NURESCELL INC.
(Exact name of registrant as specified in its charter)
Nevada 0-25377 33-0805583
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification
Number)
1400 Bristol Street N., Suite 240, Newport Beach, California 92660
(Address of principal executive offices)
(949) 752-0071
(Registrant's telephone number)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Hollander, Lumer & Co. LLP (the "Former Accountant"), was replaced as
independent certified public accountant and independent auditor for Nurescell
Inc. (the "Company") on December 16, 1999. The Company's decision to change
accountants was approved by its Board of Directors.
The Former Accountant was replaced prior to reporting on the Company's
financial statements for any period.
During the Company's fiscal year ended March 31, 1999, and through the date
of this report, there were no disagreements with the Former Accountant on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements if not resolved to the
satisfaction of the Former Accountant would have caused it to make reference
thereto in its report on the financial statements for such year.
During the fiscal year ended March 31, 1999, and through the date of this
report, the Former Accountant did not advise the Company with respect to any of
the matters described in paragraphs (a) (1)(vi) (B)(1) through (3) of Item 304
of Regulation S-B.
On December 16, 1999, the Company engaged Deloitte & Touche LLP as its
independent auditors and independent certified public accountant.
The Company has provided the Former Accountant with a copy of the
foregoing disclosures and has requested in writing that the Former Accountant
furnish it with a letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with such disclosures. A copy of such
letter has been filed as an exhibit to this report in accordance with Item
601 of Regulation S-B.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Not applicable.
(b) Not applicable.
(c) Exhibits. The following exhibit is filed as part of this report:
16.1 Letter, dated December 20, 1999 from Hollander, Lumer
& Co. LLP to the
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Securities and Exchange Commission stating that it has reviewed
Item 4 in the Form 8-K and is in agreement.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.
Dated: December 21, 1999 NURESCELL INC.
By: /s/ Sharon Nitka
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Sharon Nitka, Chief Financial Officer
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(LETTERHEAD OF HOLLANDER, LUMER & CO. LLP)
December 20, 1999
Office of the Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
450 - Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs:
I have read the letter of dismissal as auditor of Nurescell Corporation and
the draft of the Company's Form 8-K, Item 4. Please be advised that
Hollander, Lumer & Co. concur with the reasons and statements set forth in
such documents.
Hollander, Lumer & Co. LLP
Enclosures: Letter Nurescell
Draft Form 8-K
Exhibit 16.1
