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): October 2, 2000
VIRILITEC INDUSTRIES,INC.
-------------------------
(Exact Name of Registrant as Specified in its Charter)
Delaware 0-25659 11-3447894
------------------------------- ------------ ----------------------
(State or Other Jurisdiction of (Commission (I.R.S. Employer
Incorporation or Organization) File Number) Identification Number)
100 Cedarhurst Avenue, Cedarhurst, NY 11516
---------------------------------------- ----------
(Address of Principal Executive Offices) (Zip Code)
(800)775-0712 ext. 4144
---------------------------------------------------
(Registrant's telephone number, including area code)
------------------------------------------------------------
(Former Name or Former Address if Changed Since Last Report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountants.
(a) On October 2, 2000 Registrant dismissed Joseph Morgenstern
CPA as its independent accountants ("JM"). This action had been approved by
Registrant's Board of Directors. During its tenure, JM did not issue a report on
Registrant's financial statements that either contained an adverse opinion or a
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope or accounting principles.
During the period of its engagement there were no
disagreements between Registrant and JM on any matter of accounting principles
or practices, financial statement disclosure, or audit scope and procedure,
which disagreement, if not resolved to the satisfaction of JM, would have caused
it to make reference to the subject matter of the disagreement in connection
with its opinion.
(b) On October 2, 2000 the Board of Directors of Registrant
appointed Mark Cohen CPA ("MC") as its independent accountants. Prior to such
engagement, Registrant did not consult with MC regarding the application of
accounting principles to a specified transaction, or the type of audit opinion
that may be rendered with respect to the Registrant's financial statements.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
1. Letter by the dismissed independent accountants in
connection with the disclosure under item 4 of this
Report.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this registration statement to be signed on its
behalf by the undersigned, thereto duly authorized.
Date: October 6, 2000
VIRILITEC INDUSTRIES, INC.
By: /s/ Bella Roth
--------------------
Bella Roth,
President
<PAGE>
Exhibit 1
<PAGE>
JOSEPH MORGENSTERN
CERTIFIED PUBLIC ACCOUNTANT
350 Broadway, 4th Floor
New York,NY 10013-3911
TEL: (212) 925-9490
FAX: (212) 226-9134
October 6, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Gentlemen:
We have read and agree with the comments in Item 4(a) of Form 8-K of
Virilitec Industries, Inc. dated October 2, 2000.
Very truly yours,
/s/ Joseph Morgenstern
----------------------
Joseph Morgenstern
