JOBSORT INC
8-K, 2000-02-16
EMPLOYMENT AGENCIES
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                        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 9, 2000

                        JobSort, Inc.
     (Exact name of Registrant as specified in charter)

Nevada              0-26691               88-0408212
(State or other     (Commission           (I.R.S.
jurisdiction        File Number)          Employer
of incorporation)                         Identification)

5161 Blossom Avenue, Las Vegas, Nevada     89122
(Address of principal executive offices)   (Zip Code)

Registrant's telephone number, including area code:(702) 431-1848

                   Address has not changed
(Former name or former address, if changed, since last report)


ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

      The  registrant has engaged G. Brad Beckstead, CPA  as
its  principal  accountant to replace its  former  principal
accountant, Barry L. Friedman, PC.  The decision  to  change
accountants  was  approved by the  Audit  Committee  of  the
registrant.  Neither of the reports of the former  principal
accountants  on  the  financial statements  for  the  period
ending  February  12, 1999 contained an adverse  opinion  or
disclaimer of opinion, nor was either qualified or  modified
as  to  uncertainty, audit scope, or accounting  principles.
During  the audited period ending February 12, 1999 and  the
subsequent  interim period through February 9,  2000,  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.  During the audited period ending February
12,  1999 and the subject interim period, the registrant has
not  consulted G. Brad Beckstead, CPA regarding  any  matter
requiring  disclosure under Regulation S-K, Item  304(a)(2).
The  registrant has provided Barry L. Friedman,  PC  with  a
copy  of  this  disclosure and has requested that  Barry  L.
Friedman, PC furnish it with a letter addressed to  the  SEC
stating whether it agrees with the above statements.  A copy
of  Barry L. Friedman, PC's letter to the SEC dated February
10, 2000 is filed as Exhibit No. 1 to this report on Form 8-
K.

ITEM   7.    FINANCIAL  STATEMENTS,  PRO   FORMA   FINANCIAL
INFORMATION AND EXHIBITS.

Exhibit No. 23

Letter from Barry L. Friedman, PC

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:     February 14, 2000


JOBSORT, INC.


By:

/s/Paige Gamble, President


                                        Barry L. Friedman, CPA
                                        1582 Tulita Drive
                                        Las Vegas, Nevada 89123


                                           February 10, 2000

Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen,

      I was previously the principal accountant for JobSort,
Inc.  (the  "Company")  and  reported  on  the  consolidated
financial  statements of the Company for the  periods  ended
February   12,  1999.   Effective  February  9,   2000,   my
appointment as principal accountant was terminated.

I  have read  the Company's statements included under  Item 4
of  its Form  8-K  dated  February 9, 2000, and I  agree with
such statements, except that I am not in a position to  agree
with the  Company's statement that the change was approved by
the Audit Committee of the Board of Directors or that G. Brad
Beckstead,   CPA  was  not   engaged  regarding  any   matter
requiring disclosure under Regulation S-K, Item 304(a)(2).

                                   Very truly yours,

                                   /s/Barry L. Friedman, CPA



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