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 15, 2000
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Commission file Number 000-26839
SNAP2 CORPORATION
(Exact Name of Registrant as Specified in its Charter)
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Nevada 88-0407246
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)
10641 Justin Drive
Urbandale, Iowa 50322
(Address of principal executive offices) (Zip Code)
(515) 331-0560
(Registrant's Executive Office Telephone Number)
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Item 4. Change in Registrant's Certifying Accountant
On December 15, 2000, the Board of Directors of SNAP2 Corporation (the
"Company") approved the hiring of KPMG LLP (KPMG) as the Company's independent
accountants for the audit of the financial statements of the Company for the
year ended September 30, 2000. The Company, prior to the merger of ISES
Corporation with and into the Company, had utilized the services of Barry L.
Friedman, P.C., Las Vegas, Nevada ("Friedman"). Friedman's audit report
regarding the audit of the balance sheet of the Company dated September 30, 1999
and the related statements of operations, stockholder's equity and cash flows
for the period from October 8, 1998 (inception) to September 30, 1999 was
included in the Company's 10-KSB for the year ended September 30, 1999.
The audit report of Friedman on the financial statements of the Company for the
period ended September 30, 1999 did not contain an adverse opinion or disclaimer
of opinion, nor was the report qualified or modified as to uncertainty, audit
scope, or accounting principles except as to an uncertainty regarding the
Company's ability to continue as a going concern due to recurring losses and
absence of sources of revenue.
During the audit of the period ended September 30, 1999 to the knowledge of
management of the Company there were no disagreements with Friedman on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure.
The Company requested that Friedman furnish it with a letter addressed to the
SEC stating whether or not Friedman agrees with the above statements. A copy of
Friedman's letter to the SEC dated December 15, 2000, is filed as Exhibit 16 to
this Form 8-K.
Item 7. Financial Statements and Exhibits
(c) Exhibits
16. Letter from Barry L. Friedman, P.C. to Securities and 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.
SNAP2 CORPORATION
Registrant
By /S/ Dean R. Grewell, III
Dean R. Grewell, III
President & Chief Executive Officer
Date: December 20, 2000
EX-16 Letter from Barry L. Friedman, P.C.
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