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): November 1, 1999
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) filenumber) 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. The filing of this report is voluntary because the
Registrant was not yet a reporting company at the time of the change.
Item 4 (a). Changes in Registrant's Certifying Accountant
Pursuant to a written consent dated November 1, 1999, the Board of
Directors of the Company approved the engagement of Michael Kravatz, C.P.A. as
its independent auditor for the fiscal year ending December 31, 1999 to replace
the firm of Margolies, Fink and Wichrowski, who were dismissed as the auditors
of the Company effective immediately.
The fiscal report of Margolies, Fink and Wichrowski for the past two (2)
fiscal years did not contain an adverse opinion or a disclaimer of opinion and
were 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 audits of the Company's financial statements for
each of the Company's two (2) fiscal years, and in the subsequent interim
period, there were no disagreements with Margolies, Fink and Wichrowski on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures which, if not resolved to the satisfaction of
Margolies, Fink and Wichrowski, would have caused Margolies, Fink and Wichrowski
to make reference to the matter in their report.
The Company has requested Margolies, Fink and Wichrowski 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 November 1, 1999, the Company engaged the firm of Michael Kravatz
C.P.A., 4747 Hollywood Boulevard, Suite 104, Hollywood, FL 33021 as the
Company's independent auditor. Such appointment was accepted by Michael Kravatz,
owner of the firm. Prior to such engagement, the Company had not consulted
Michael Kravatz on any prior matters, including any matters relative to the
application of accounting principles or any subject of disagreement with
Margolies, Fink and Wichrowski.
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 7, 2000 from Margolies, Fink and Wichrowski
(* 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 7, 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
November 1, 1999
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 November
1, 1999, stating that the Company would be utilizing the firm of Michael Kravatz
C.P.A. 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
MARGOLIES, FINK and WICHROWSKI
Certified Public Accountants
August 7, 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 7, 2000 of Platinum and
Gold, Inc. and are in agreement with the statements contained therein.
Very truly yours,
/s/ Margolies, Fink and Wichrowski
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Margolies, Fink and Wichrowski
Certified Public Accountants
Building 9, Suite 1B, 2201 West Sample Road, Pompano Beach, FL 33073
Telephone (954) 979-5440*Fax (954) 979-1939
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