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 and Exchange Act of 1934
Date of Report (Date of earliest event reported): January 21, 2000
United Management, Inc.
(Exact name of Registrant as specified in its charter)
Nevada 000-27233 98-0204736
(State or Other (Commission File IRS Employer
Jurisdiction of Number) (Identification
Incorporation) Number)
Suite 106, 1460 Pandosy St., Kelowna, British Columbia, Canada V1Y 1P3
(Address of principal executive offices) (Zip Code)
(250) 868-8177
(Registrant's telephone number, including area code)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
On January 19, 2000, the Registrant was informed by J.D. Kish, CPA, the
engagement partner responsible for United Management, Inc.'s audit, that Kish,
Leake & Associates, P.C. was resigning. On January 21, 2000, the registrant
retained the firm of Cordovano & Harvey, P.C. as its new auditors.
Kish, Leake & Associates, P.C. had been the Registrant's principal
accountants for the purpose of auditing its financial statements for the fiscal
year ended June 30, 1999. The report of Kish, Leake & Associates, P.C. on the
financial statements of the Registrant 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 Registrant has had no disagreements
with its former principal accountants 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 principal
accountants, would have caused it to make reference to the subject matter of the
disagreements in connection with its report relating to its audit for the
Registrant.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits.
The following exhibits are filed as part of this Report:
16. Letter re: change in certifying accountant
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 thereunto duly authorized.
United Management, Inc.
Registrant
DATED: January 21, 2000 By:/s/ Christine M. Cerrisse,
-------------------------
President and Chief Executive Officer
EX 16. Letter re Change in Certifying Accountant
[KISH, LEAK & ASSOCIATES, P.C. LETTERHEAD]
January 21, 2000
Office of the Chief Accountant
SECPS Letter File
SECURITIES AND EXCHANGE COMMISSION
Mal Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
We would like to inform you that we have read the disclosures provided by United
Management, Inc. (comm. file #000-27233) in its filing of form 8-K dated January
21, 2000 and that there are no disagreements regarding the statements made under
Item 4-Changes in Registrant's Certifying Accountant.
Sincerely,
/s/ Kish, Leake & Associates, P.C.
Kish, Leake & Associates, P.C.
Englewood, Colorado
