UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): August 9, 2000
PLATINUM AND GOLD, INC.
(Exact name of registrant as specified in its charter)
Nevada 000-27641 65-0729332
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) file number) Identification No.)
12724 N.W. 11th Court, Sunrise, FL 33323
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (800) 525-8495
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N/A
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(Former name or former address, if changes since last report)
Copy of Communications to:
Mintmire & Associates
265 Sunrise Avenue Suite
204 Palm Beach, FL 33480
(561) 832-5696
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The purpose of this report on Form 8-K is to change the Registrant's
Certifying Accountant.
Item 4 (a). Changes in Registrant's Certifying Accountant
Pursuant to a written consent dated August 9, 2000, the Board of Directors
of the Company approved the engagement of Gately & Associates as its independent
auditor for the fiscal year ending December 31, 2000 to replace the firm of
Michael Kravatz C.P.A., which firm was dismissed as the auditor of the Company
effective immediately.
The fiscal report of Michael Kravatz for the past fiscal year did not
contain an adverse opinion or a disclaimer of opinion and was not qualified or
modified as to uncertainty, audit scope or accounting principles. The statements
did contain a going concern qualification but such financial statements did not
contain any adjustment for uncertainties stated therein.
In connection with the audit of the Company's financial statements for
fiscal 1999, and in the subsequent interim period, there were no disagreements
with Michael Kravatz C.P.A. on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope and procedures
which, if not resolved to the satisfaction of Michael Kravatz C.P.A., would have
caused Michael Kravatz to make reference to the matter in his report.
The Company has requested Michael Kravatz to furnish it a letter addressed
to the Commission stating whether it agrees with the above statements. A copy of
that letter to the Commission is filed as Exhibit 16 to this Form 8-K.
Item 4(b). Changes in Registrant's Certifying Accountant.
On August 9, 2000, the Company engaged the firm of Gately & Associates, 22
W. Lake Beauty Drive, Suite 307, Orlando, FL 32806 as the Company's independent
auditor. Such appointment was accepted by Jim Gately, owner of the firm. Prior
to such engagement, the Company had not consulted Gately & Associates on any
prior matters, including any matters relative to the application of accounting
principles or any subject of disagreement with Michael Kravatz C.P.A.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
Exhibit 16.1 * Letter on change of certifying accountant pursuant to
Regulation SK Section 304(a)(3) [1]
16.2 * Letter dated August 9, 2000 from Michael Kravatz C.P.A.
(* Filed Herewith)
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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 duly authorized.
PLATINUM AND GOLD, INC.
(Registrant)
Date: August 9, 2000 By:
/s/ Louise Cavell
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Louise Cavell
President, Treasurer and Chairman
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EXHIBIT 16.1
PLATINUM AND GOLD, INC.
12724 N.W. 11th Court
Sunrise, FL33323
August 9, 2000
Re: Letter on change of certifying accountant pursuant to Regulation SK,
Section 304(a)(3)
To Whom It May Concern:
We have received a resolution passed by the Board of Directors on August 9,
2000, stating that the Company would be utilizing the firm of Gately &
Associates as its independent auditors.
Enclosed is a copy of the Form 8K which will be filed this day with the
SEC. Pursuant to Regulation SK, Section 304(a)(3) we hereby request that your
firm furnish us with a letter, addressed to the SEC, stating whether your firm
agrees with the statements made in the disclosure set out as Item 4(a) in the
Form 8K and, if not, stating the respects in which your firm does not agree.
Please provide this letter as promptly as possible so that we can file the
letter with the SEC within five (5) business days from today.
We look forward to your timely response to this request.
Very truly yours,
/s/ Louise Cavell
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Louise Cavell, President, Treasurer and Chairman
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EXHIBIT 16.2
MICHAEL KRAVATZ C.P.A.
Certified Public Accountants
August 9, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Platinum and Gold, Inc.
Ladies and Gentlemen:
We have read Item 4(a) of the form 8-K dated August 9, 2000 of Platinum and
Gold, Inc. and are in agreement with the statements contained therein.
Very truly yours,
/s/ Michael Kravatz
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Michael Kravatz Certified Public Accountants
4747 Hollywood Boulevard, Suite 104, Hollywood, FL 33021
Telephone (954)987-6934*Fax (954) 987-6934
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