REGENCY GROUP LTD INC
8-K/A, 2000-09-18
BUSINESS SERVICES, NEC
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 8-K/A

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): September 18, 2000


                              REGENCY GROUP LIMITED
              ----------------------------------------------------
             (Exact name of registrant as specified in its charter)


         NEVADA                       000-26687                 88-0416790
----------------------------   ------------------------   ----------------------
(State or other Jurisdiction   (Commission File Number)       (IRS Employer
     of  Incorporation)                                   Identification Number)


8930 E. Raintree Drive, Suite A, Scottsdale, Arizona                85260
----------------------------------------------------              ----------
     (Address of principal executive offices)                     (Zip Code)


       Registrant's telephone number, including area code: (480) 444-2014


         --------------------------------------------------------------
         (Former name or former address, if changed since last report.)


        This report amends the report on Form 8-K filed August 11, 2000
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     During the audited  period from  inception  through  December  31, 1999 and
through the subsequent  interim  periods  ending August 10, 2000,  there were no
disagreements with the former accountant on any matter of accounting  principles
or practices, financial statement disclosure,  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.  The  accountants  report on the
financial statements did not contain an adverse opinion and was not qualified or
modified as to uncertainty, audit scope or accounting principles.

     The Company has  furnished G. Brad  Beckstead  with a copy of the foregoing
disclosure and requested G. Brad Beckstead to furnish it with a letter addressed
to the Securities and Exchange Commission  indicating any disagreements with the
foregoing  statements.  A  copy  of  the  letter  of G.  Brad  Beckstead  to the
Securities and Exchange Commission, dated September 18, 2000 is filed as Exhibit
16.1 hereto.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

     (c) Exhibit Number 16.1   Letter from G. Brad Beckstead to the Securities
                               and Exchange Commission dated September 18, 2000.

                                       2
<PAGE>
                                   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 hereunto duly authorized.


                                        REGENCY GROUP LIMITED


                                        By: /s/ Joe Romano
                                           ----------------------------
                                        Its: CEO
                                            ---------------------------
                                        Dated: September 18, 2000
                                              -------------------------

                                       3
<PAGE>
                                  EXHIBIT INDEX


      Exhibit Number                   Description
      --------------                   -----------

          16.1                Letter from G. Brad Beckstead



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