UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Amendment No. 1 to
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) July 24, 2000
California Software Corporation
(Exact name of Registrant as specified in charter)
Nevada 1405-091 88-0408446
(State or other (Commission File (I.R.S. Employer
jurisdiction of Number) Identification)
incorporation)
2485 McCabe Way, Irvine, CA 92614
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 949.553.8900
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The registrant has engaged STARK, TINTER, & ASSOCIATES, LLC as
its principal accountant to replace its former principal
accountant, Squar, Milner, Reehl, & Williamson, LLP. The
decision to change accountants was approved by the Board of
Directors of the registrant. The former principal accountants
issued no reports during the period in which we engaged them.
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 him to make reference to the subject matter of
the disagreements in connection with his report. The registrant
has not consulted STARK, TINTER, & ASSOCIATES, LLC regarding any
matter requiring disclosure under Regulation S-K, Item 304(a)(2).
EXHIBITS
1. Letter from previous accountant
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act
of 1934, the registrant has duly caused this Report to be signed
on its behalf by the undersigned hereunto duly authorized.
Date: September 21, 2000
California Software Corporation
By: /s/Carol Conway, President
______________________________________________________________________
EXHIBIT 1 - LETTER FROM PREVIOUS ACCOUNTANT
July 28, 2000
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Re: California Software Corporation; Commission File Number 1405-091
Dear Commissioners:
We have read the statements made be California Software Corporation ("the
Company") included in the Form 8-K Current Report, which we understand will
be filed with the Commission on or around August 4, 2000, pursuant to Item
4 of Form 8-K. We agree with the statements concerning our Firm in such
Form 8-K, except that we are not in a position to agree or disagree with
the Company's statement that the change was approved by the Board of
Directors or that the registrant has not consulted Stark, Tinter, & Associates
regarding any matter requiring disclosure under Regulation S-K, Item 304(a)(2).
With respect to Item 4(a)(v), since we did not conduct any audits of the
Company's financial statements, we have no basis on which to state whether
there were any reportable events as defined in Regulation S-B, Item
304(a)(1)(iv)(B).
Regarding Items 4(a)(ii) and (iv), we did not issue any audit reports on
the Company's financial statements, or any other reports regarding the
Company. Hence, such items are not applicable.
Sincerely,
/s/SQUAR, MILNER, REEHL & WILLIAMSON, LLP
______________________________________________________________________
