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):
February 28, 2000
SYNERGY TECHNOLOGIES CORPORATION
(Exact name of registrant as specified in its charter)
Colorado 0-26721 84-1379164
(State or other (Commission File (I.R.S. Employer
jurisdiction of Number) Identification No.)
incorporation or
organization)
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Item 4. Changes in Registrant's Certifying Accountant.
(a) As of February 28, 2000, Synergy Technologies Corporation
("Registrant") dismissed as the principal accountant previously engaged to audit
the Registrant's financial statements, Sarna & Co. Sarna & Co. was engaged to
audit the Registrant's fiscal year ended December 31, 1998 and the subsequent
period ended March 31, 1999.
Sarna & Co.'s report on the Registrant's financial statements for the
fiscal year ended December 31, 1998, did not contain an adverse opinion or a
disclaimer of opinion nor was it qualified or modified as to uncertainty, audit
scope, or accounting principles.
The decision to change accountants was approved by the Registrant's Board
of Directors.
During the Registrant's two (2) most recent fiscal years (of which Sarna &
Co. audited only the 1998 fiscal year) and during all subsequent interiim
periods preceeding Sarna & Co.'s dismissal, there were no disagreements between
the Registrant and the former accounting firm on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.
There were no reportable events (as such term is defined by paragraph
(a)(1)(v) of Item 304 of Regulation S-K promulgated by the Securities and
Exchange Commission ("Regulation S-K") that occurred within the Registrant's
two most recent fiscal years nor any subsequent interim period preceding the
dismissal of Sarna & Co.
The Registrant provided Sarna & Co. with a copy of the disclosures made in
this Current Report Form 8-K prior to the filing of the same. The Registrant
has requested Sarna & Co. to furnish it with a letter addressed to the SEC
stating whether it agrees with the statements made in this Form 8-K and, if not,
stating the respects in which it does not agree.
At the time of filing this Current Report, the Registrant had not received
the aforementioned letter from Sarna & Co. The Registrant has requested that
Sarna & Co. provide such letter as promptly as possible so that the Registrant
can file the letter with the SEC within ten (10) business days after filing of
this Current Report.
(b) As of February 28, 2000, the Registrant has engaged the accounting firm
of Hansen, Barnett & Maxwell, a professional corporation, as its principal
accounting firm to audit its financial statements. The Registrant has not
consulted with Hansen, Barnett & Maxwell regarding either the application of
accounting principles to a specified transaction, or the type of audit opinion
that might be rendered on the Registrant's financial statements; nor any
disagreement or other reportable event (as such are defined in paragraphs
(a)(1)(iv)-(v) under Item 304 of Regulation S-K) as no such disagreement or
reportable event occurred as disclosed above.
SIGNATURES
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 thereunto duly
authorized.
SYNERGY TECHNOLOGIES CORPORATION
By: /s/ Jacqueline Danforth
Jacqueline Danforth
Director, Secretary and Treasurer
Dated: March 3, 2000
March 8, 2000
Lawler & Associates
2200 Sunrise Boulevard, Suite 240
Gold River, California 95670
Re: Synergy Technologies
Dear Mr. Lawler:
We have read the Form 8-K that Synergy Technologies Corporation has prepared to
file with the SEC in regard to the engagement of a new accounting firm and agree
with the statements made therein.
Sincerely,
Dennis Sarna, CPA
