SOLID MANAGEMENT CORP
8-K, 2000-01-24
NON-OPERATING ESTABLISHMENTS
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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 and Exchange Act of 1934

Date of Report (Date of earliest event reported): January 21, 2000

                          Solid Management Corporation
             (Exact name of Registrant as specified in its charter)

Nevada                                000-26931                     98-0204702
(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 Solid Management  Corporation'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 March 31, 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.

                                        Solid Management Corporation
                                        Registrant

DATED: January 21, 2000                 By:/s/ Devinder Randhawa,
                                           ---------------------
                                        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 Solid
Management  Corporation  (comm. file #000-26931) 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


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