UNITED STATES
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):
July 31, 2000
Finders Keepers, Inc.
(Exact name of Registrant as specified in charter)
Nevada 0-27323 88-0429812
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification)
711 Eastern Parkway, Brooklyn, New York 11213
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:
(718) 363-0588
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 Stark Tinter and Associates,
LLC 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. The change of accountants was due to the
recent health problems experienced by Mr. Friedman.
Neither of the reports of the former principal accountants
on the financial statements for the period ending December
31, 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 December 31, 1999 and the
subsequent interim period through July 31, 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 December
31, 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 July 31,
2000 is filed as Exhibit No. 1 to this report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL
INFORMATION AND EXHIBITS.
(c) Exhibit No. 1
Letter from Barry L. Friedman, PC
(Will be filed as soon as practicable after the accountant
is available)
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: July 31, 2000
FINDERS KEEPERS, INC.
By:
/s/Devorah Zirkind, President
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EXHIBIT 1 - LETTER FROM BARRY L. FRIEDMAN, CPA
July 31, 2000
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen,
I was previously the principal accountant for Finders
Keepers, Inc. (the "Company") and reported on the
consolidated financial statements of the Company for the
periods ended December 31, 1999. Effective July 31, 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 July 31, 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 Stark
Tinter and Associates, LLC 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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