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: October 20, 2000
VEGA-ATLANTIC CORPORATION
(Exact name of small business issuer as specified in its charter)
COLORADO
(State or other Jurisdiction as Specified in Charter
0-27845 84-1304106
(Commission file number) (I.R.S. Employer Identification No.)
4600 South Ulster Street, Suite 240
Denver, Colorado 80237
(Address of Principal Executive Offices)
(800) 721-0016
(Issuer's telephone number)
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Items 1 through 3, and 5, 6 and 8 not applicable.
Item 4. Changes in Registrant's Certifying Accountant
On October 20, 2000, Johnson, Holscher & Company, P.C., the principal
independent accountant of Vega-Atlantic Corporation, a Colorado corporation (the
"Company") resigned because of a business decision made by management of
Johnson, Holscher & Company, P.C. to cease rendering services for clients which
involve services or representation under the Securities Act of 1933, as amended,
or the Securities Exchange Act of 1934, as amended. During the Company's two
most recent fiscal years and any subsequent interim period preceding the
resignation of Johnson, Holscher & Company, P.C., there were no disagreements
with Johnson, Holscher & Company, P.C. which were not resolved on any matter
concerning accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Johnson, Holscher & Company, P.C., would have caused Johnson,
Holscher & Company, P.C. to make reference to the subject matter of the
disagreements in connection with its reports. Johnson, Holscher & Company, P.C.,
as the Company's principal independent accountant, did not provide an adverse
opinion or disclaimer of opinion to the Company's financial statements, nor
modify its opinion as to uncertainty, audit scope or accounting principles. The
principal independent accountant did modify its opinion due to going concern
uncertainties.
On October 20, 2000, the board of directors of the Company approved and
authorized the engagement of LaBonte & Co., Chartered Accountants, #1205 - 1095
West Pender Street, Vancouver, British Columbia V6E 2M6 as the principal
independent accountant for the Company.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements of Businesses Acquired.
Not applicable.
(b) Pro Forma Financial Information
Not applicable.
(c) Exhibits.
16. Letter on Change in Certifying Accountant.
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SIGNATURES
In accordance with 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.
VEGA-ATLANTIC CORPORATION
Date: October 20, 2000 By: /s/ Grant Atkins
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Grant Atkins, President
Date: October 20, 2000 By: /s/ Herb Ackerman
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Herb Ackerman, Secretary
