REVISED 02/08/99
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
Current Report Pursuant to Section 13 or 15(d) of
the Securities and Exchange Act of 1934
DATE OF REPORT (Date of earliest event reported) October 28, 1998
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GENERAL ENERGY RESOURCES AND TECHNOLOGY CORPORATION
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(Exact Name of registrant as specified in it's charter)
Michigan 0-10286 38-2266968
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(State of other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
Registrant's telephone number, including area code: (616)946-1473
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401 W. Front Street, Traverse City, Michigan 49684
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(Former name and address, if changed since last report)
<PAGE>
Form 8-K revised 02/08/99
General Energy Resources and Technology Corporation
File Number 0-10286
On October 28, 1998, JL Stephan Co PC was dismissed as
independent auditor to General Energy Resources and Technology
Corporation due to the inability of the registrant to meet their
requirements with regard to payment.
JL Stephan Co PC's report on financial statements for the past
two years did not contain any adverse opinion or a disclaimer of
opinion. It was not qualified or modified as to uncertainty,
audit scope, or accounting principles. There were no
disagreements with JL Stephan Co PC on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope of procedure.
The decision to dismiss JL Stephan Co PC was neither recommended
nor not recommended or approved nor not approved by any committee
or by the board of directors of the registrant. But, was made due
to the inability to meet payment requirements to JL Stephan Co
PC.
At such a time as the registrant can afford a certified financial
audit, it will re-engage JL Stephan Co PC to perform that service
and bring it's financial statements current with audited
statements. In the meantime, statements will continue to be
available to shareholders and the Securities and Exchange
Commission in unaudited format.
JL Stephan Co PC's response to this Form 8-K is attached as
Exhibit A.
EXHIBIT A
JL Stephan Co PC
Certified Public Accountants
862 E. Eighth Street, Traverse City, MI 49686
Phone (616) 941-7600 Fax (616) 941-1996
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February 9, 1999
Securities & Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Re: General Energy Revised Form 8-K
This is a follow up regarding the revised Form 8-K prepared by
General Energy Resources & Technology Corp. dated February 8,
1999 regarding our resignation as auditors of their Company.
We have read their statement and concur that our resignation was
due to their inability to pay or fees. We have not issued any
reports on financial statements in the past two years. There were
no unresolved disagreements over accounting principles, financial
statement disclosures, or auditing procedures.
Please contact us immediately if you require any further
information.
Sincerely,
JOHN P. MORSE
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John P. Morse, CPA
JL Stephan Co PC
