U.S. 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): November 1, 2000
LUMINART CORP.
(Exact name of registrant as specified in its charter)
Nevada
(State or jurisdiction of incorporation or organization)
000-28775
(Commission File Number)
87-0413934
(I.R.S. Employer Identification Number)
3245 Grande Vista Drive, Newbury Park, California 91320
(Address of principal executive offices) (Zip Code)
Registrant's telephone number: (805) 480-9899
(Former name or former address, if changed since last report)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Effective on November 1, 2000, the independent
accountant who was previously engaged as the principal accountant
to audit the Registrant's financial statements, Kurt D. Saliger,
C.P.A., was dismissed. The accountants' reports on the financial
statements for the fiscal years ended September 30, 1998 and
September 30, 1999 neither contained an adverse opinion or a
disclaimer of opinion, nor was qualified or modified as to
uncertainty, audit scope, or accounting principles. The decision
to change accountants was approved by the Board of Directors.
During the Registrant's two most recent fiscal years and any
subsequent interim period preceding such resignation, there were
no disagreements with the former accountant on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure. In addition, there
were no "reportable events" as described in Item
304(a)(1)(iv)(B)1 through 3 of Regulation S-B that occurred
within the Registrant's two most recent fiscal years and the
subsequent interim period preceding the former accountant's
dismissal.
(b) Effective on November 1, 2000, the firm of Farber &
Hass LLP, C.P.A.'s was engaged to serve as the new principal
accountants to audit the Registrant's financial statements. The
decision to retain the new accountants was approved by the Board
of Directors. During the Registrant's two most recent fiscal
years, and the subsequent interim period prior to engaging that
accountant, neither the Registrant (nor someone on its behalf)
consulted the newly engaged accountant regarding any matter in
connection with the application of accounting principles to a
specific completed or contemplated transaction, or the type of
audit opinion that might be rendered on the Registrant's
financial statements.
(c) The Registrant has requested Mr. Saliger to respond to the
Securities and Exchange Commission regarding his agreement with
the statements made by the Registrant in response to Item
304(a)(1) of Regulation S-B.
SIGNATURE
Pursuant to the requirements of Section 13 or 15(d) 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.
Luminart Corp.
Dated: November 2, 2000 By: /s/ Wm. Michael Reynolds
Wm. Michael Reynolds, President
