NURESCELL INC
8-K/A, 2000-01-28
PUBLIC WAREHOUSING & STORAGE
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                                    UNITED STATES
                          SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, D.C. 20549



                                      FORM 8-K/A
                                   AMENDMENT NO. 1
                                    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 removed 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 removed 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.

     The Company has contacted Deloitte & Touche LLP regarding possible
engagement as its independent auditors and independent certified public
accountant.

     The Company provided the Former Accountant with a copy of the
disclosures appearing in the Company's Form 8-K dated December 16, 1999 and
requested in writing that the Former Accountant furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agreed with such disclosures.  A copy of such letter was filed as an exhibit
to the Company's Form 8-K dated December 16, 1999 in accordance with Item 601
of Regulation S-B.


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                                      SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has caused this amended report to be signed on its behalf by the
undersigned hereunto duly authorized.

Dated: January 28, 2000            NURESCELL INC.

                                   By: /s/ Sharon Nitka
                                       -------------------------------------
                                       Sharon Nitka, Chief Financial Officer




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