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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
AMENDMENT 1 TO
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (date of earliest event reported): September 1, 1999
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ThermoElastic Technologies, Inc.
(Exact name of registrant as specified in its charter)
Colorado 333-92463 51-0387926
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(State or other (Commission File (I.R.S. Employer
jurisdiction of Number) Identification No.)
incorporation or
organization)
5446 Canvasback Road, Blaine, WA 98230
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(Address of principal (Zip Code)
executive offices)
Registrant's telephone number, including area code: (303) 705-8600
NOT APPLICABLE
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(Former name or former address, if changed since last report)
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Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Effective September 1, 1999, the Board of Directors terminated
its auditor/client relationship with Levine Hughes & Mithuen, Inc.,
(formerly known as Van Meter & Company, P.C.), as ThermoElastic's
independent public accountants. The decision to terminate was made
due to the recent merger between ThermoElastic Technologies, Inc., a
Delaware corporation and LPR Cybertek, Inc.
Levine Hughes & Mithuen, Inc.'s report on the financial
statements of LPR Cybertek, Inc. for the nine months ended September
30, 1998 and the year ended December 31, 1997, neither contained an
adverse opinion or a disclaimer of opinion, or was qualified or
modified as to audit scope, or accounting principles. The report did
contain a going concern uncertainty.
During the fiscal year ended December 31, 1997 and the nine
months ended September 30, 1998, there were no disagreements on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope of procedure and there were no
"reportable events" with Levine Hughes & Mithuen, Inc. as described in
Items 304 (a)(1)(iv) and (v) of Regulation S-K, respectively.
Accordingly, Levine Hughes & Mithuen, Inc. has not advised
ThermoeElastic of (i) the absence of the internal controls necessary
for the Registrant to develop reliable financial statements; (ii) any
information which would cause Levine Hughes & Mithuen, Inc. to no
longer rely on management's representations, or that would cause
Levine, Hughes & Mithuen, Inc. to be unwilling to be associated with
the financial statements prepared by management; (iii) any need to
expand significantly the scope of its audit, or any information that
if further investigated may (a) materially impact the fairness or
reliability of either a previously issued audit report or the
underlying financial statements or (b) cause it to be unwilling to
rely on management's representations or be associated with the
registrant's financial statements; (iv) any action, due to the
resignation of Levine, Hughes & Mithuen, Inc. or otherwise, not to
expand the scope of its audit or conduct further investigation; and
(v) any information that has come to the attention Levine, Hughes &
Mithuen, Inc. that it has concluded materially impacts the fairness or
reliability of a previously issued audit report or the underlying
financial statements.
(b) Effective September 1, 1999, the board of directors of
ThermoElastic engaged the accounting firm of Meeks, Dorman & Company,
P.A. as principal accountants of ThermoElastic for the fiscal year
ended September 30, 1999. ThermoElastic has not consulted Meeks,
Dorman & Company, P.A. during ThermoElastic's two most recent fiscal
years ended September 30, 1998 and December 31, 1997.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) EXHIBITS
16.1 Letter regarding change in certifying accountant
from ThermoElastic Technologies, Inc. to the
Securities Exchange Commission.
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.
ThermoElastic Technologies, Inc.
Date: August 18, 2000 By: /s/ Kenneth B. Liebscher
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Kenneth B. Liebscher
President
