ALD SERVICES INC
8-K, 2001-01-18
MANAGEMENT SERVICES
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                  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) JANUARY 16, 2001


                               ALD Services, Inc.
           ------------------------------------------------------
           (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


                   Nevada             000-27035        88-0408274
       ----------------------------  -----------   -----------------
       (State or other jurisdiction  (Commission   (I.R.S. Employer
             of incorporation)       File Number)   Identification)


           8787 Washburn Road, Las Vegas, Nevada          89129
       ---------------------------------------------   ----------
         (Address of principal executive offices)      (Zip Code)


   Registrant's telephone number, including area code: (702) 683-7896
                                                       --------------

                              NOT APPLICABLE
        -------------------------------------------------------------
        (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)


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ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     (a)  Previous independent accountants

          (i)     On January 16, 2001, ALD Services, Inc. (the "Registrant")
                  accepted the resignation of James E. Slayton, CPA, as its
                  independent accountant effective for the accounting period
                  and calendar year, December 31, 2000.

          (ii)    The report of James E. Slayton, CPA, on the financial
                  statement for December 31, 2000, contained no adverse
                  opinion or disclaimer of opinion and were not
                  qualified or modified as to uncertainty, audit
                  scope or accounting principle.  The report of James E.
                  Slayton, CPA for the period ended December 31, 2000,
                  has not been modified.

          (iii)   The Registrant's Board of Directors participated in and
                  approved the decision to change independent accountants.

          (iv)    In connection with its audit for the most recent fiscal
                  years and through December 31, 1999, there have been no
                  disagreements with James E. Slayton, CPA, 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 James
                  E. Slayton, CPA would have caused them to make reference
                  thereto in their report on the financial statements for
                  such years.

          (v)     During the most recent fiscal year and through December 31,
                  2000, there have been no reportable events (as defined in
                  in Regulation 8-K Item 304 (a) (1) (v)).

          (vi)    The Registrant has requested James E. Slayton, CPA furnish
                  it with a letter addressed to the SEC stating whether or not
                  it agrees with the above statements.  The Registrant delivered
                  a copy of this Form 8-K report to James E. Slayton, CPA on
                  January 16, 2001.  On January 16, 2000, James E. Slayton,
                  voluntarily provided the company with his signed letter of
                  resignation on his letterhead, with the original being sent
                  to the SEC.   The Registrant has filed, as an exhibit to this
                  Form 8-K report, a copy of the letter from James E. Slayton,
                  CPA, addressed to the SEC.


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<PAGE>

     (b)  New independent accountants

          (i)     The Registrant engaged G. Brad Beckstead, CPA as its new
                  independent accountant as of January 16, 2001.  During the
                  most recent fiscal years and through January 16, 2001, the
                  Registrant has not consulted with G. Brad Beckstead, CPA on
                  items which (1) were or should have been subject to SAS 50
                  or (2) concerned the subject matter of a disagreement or
                  reportable event with the former auditor (as described in
                  Regulation S-K Item 304 (a) (2)).



ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

Exhibit

Resignation Letter from James E. Slayton, CPA.


                                    SIGNATURE

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.



                                            ALD SERVICES, INC.
                                            ------------------
                                            (Registrant)


Dated:  January 17, 2001


/s/ Frank Danesi, Jr.
--------------------------------------
Frank Danesi, Jr., President and Chief
Executive Officer



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<PAGE>



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