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 18, 2001
MERIDIAN USA HOLDINGS, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
FLORIDA 0-28223 65-0510294
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(STATE OR OTHER (COMMISSION (IRS EMPLOYER
JURISDICTION) FILE NUMBER) IDENTIFICATION NUMBER)
1356 N.W. 2ND AVENUE, BOCA RATON, FL 33432
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES, INCLUDING ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER INCLUDING AREA CODE 561-417-6800
NOT APPLICABLE
(FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Pursuant to a written consent dated January 18, 2001, the Board of
Director's of Meridian USA Holdings, Inc. (the "Company") approved the dismissal
of Feldman Sherb & Co., P.C. ("Feldman Sherb") as its independent accountants'
and auditors' of record for the financial statements as of and for the year
ended December 31, 2000.
The reports of Feldman Sherb on the Company's financial statements for
the past two years ended December 31, 1999 and 1998 did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles.
In connection with the audits of the Company's financial statements for
each of the two fiscal years ended 1999 and 1998, and in the subsequent interim
periods, there were no disagreements with Feldman Sherb on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope and procedures which if not resolved to the satisfaction of Feldman Sherb,
would have caused Feldman Sherb to make reference to the matter in their report.
On January 18, 2001, Radin Glass & Co., LLP ("Radin Glass')of New York,
New York replaced Feldman Sherb as the Company's independent auditors'. The
Company has not retained Radin Glass during any of the previous years to consult
on the application of accounting principles to a specified transaction either
completed or proposed or the type of audit opinion that might be rendered on the
Company's financial statements or on any matter that was the subject of a
disagreement or a reportable event.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
c) Exhibits
Exhibit # Description of Exhibit
16.1 Letter from Feldman Sherb & Co., P.C.
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.
Meridian USA Holdings, Inc.
By:/s/ Mark Streisfeld
Mark Streisfeld, President
DATED: January 18, 2001
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