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 EXCHANGE ACT OF 1934
Date of Event Requiring Report: August 30, 2000
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GLOBAL ENTERTAINMENT HOLDINGS/EQUITIES, INC.
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(Exact name of registrant as specified in its charter)
Colorado
(State or other jurisdiction of incorporation or organization)
0-27637 470811483
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(Commission File Number) (IRS Employer Identification Number)
6235 South 90th Street, Omaha, Nebraska,_68127
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(Address of principal executive offices)
(402) 3313189
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(Registrant=s telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accountant
On August 30, 2000, the shareholders of Global Entertainment
Holdings/Equities, Inc., a Colorado corporation (the ACompany@), approved a
proposal to select Clyde Bailey, P.C. as the Company=s auditor for the fiscal
year ended December 31, 2000. This appointment represents a change in the
Company=s auditor, which was necessitated by the recent death of the principal
of the Company=s previous auditor, Mr. Darrell Schvaneveldt, of Darrell
Schvaneveldt & Company Certified Public Accountant (ASchvaneveldt@). Mr.
Schvaneveldt died on September 8, 2000.
Neither of Schvaneveldt=s reports on the financial statements for either of
the past two fiscal years contained an adverse opinion or disclaimer of opinion
nor were they modified as to uncertainty, audit scope, or accounting principles.
Although the shareholders at the Company=s annual meeting in August, 2000
approved of Clyde Bailey as the Company=s new auditor, the board of directors
was never presented with the issue of changing accountants, or the cessation of
Schvaneveldt=s services, until his death.
The Company did not have any disagreements with Schvaneveldt on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to the former accountant=s
satisfaction, would have caused it to make reference to the subject matter of
the disagreement(s) in connection with its report.
Prior to retaining his services, the Company did not consult Clyde Bailey,
P.C. regarding the application of accounting principles to a specific completed
or contemplated transaction, or the type of audit opinion that might be rendered
on the Company=s financial statements and Clyde Bailey, P.C. did not provide any
written or oral advice on any accounting, auditing, or financial reporting
issue.
Because of his death, Schvaneveldt will not be provided this disclosure,
and the Company does not expect a letter from Schvaneveldt regarding whether he
agrees with statements made by the issuer and, if not, stating the respects in
which he does not agree.
The last signed copy of Schvaneveldt=s audit letter was dated May 10, 2000.
Because of Darrell Schvaneveldt=s death, the Company is unable to obtain any
more recent letter stating that the financial statements are fairly presented.
However, management remains confident these financial statements fairly present
the Company=s financial position.
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SIGNATURES
Pursuant to the requirement of the Securities Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Dated this 6th day of November, 2000.
Global Entertainment Holdings/Equities, Inc.
By: /s/ Thomas Hawkins
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Global Entertainment Holdings/Equities, Inc.
By: Thomas Hawkins, Secretary