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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
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CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): February 2, 2000
Commission File Number: 0-24846
COLORADO CASINO RESORTS, INC.
(Exact name of Registrant as specified in its Charter)
Texas 84-1303693
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(State or other jurisdiction of (IRS Employer
incorporation or organization) Identification No.)
One South Nevada Street
Suite 200
Colorado Springs, CO 80903
(719) 635-7047
(Address, including zip code, and telephone number,
including area code, of Registrant's principal executive offices)
SECURITIES REGISTERED PURSUANT TO SECTION 12(g) OF THE EXCHANGE ACT:
Common Stock, $0.001 Par Value
(Title of Class)
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ITEM 4.
Colorado Casino Resorts, Inc., (OTC: CCRI or the "registrant"), has dismissed
Moore Stephens P.C. as its independent accountants.
The independent accountant's report on the financial statements for the past two
years did not contain an adverse opinion or a disclaimer of opinion; however, it
was modified as to uncertainty with respect to the registrant's ability to
continue the business as a going concern.
The decision to change accountants was approved by the board of directors.
During the registrant's two most recent fiscal years and the subsequent interim
period preceding this dismissal, there were no disagreements with the former
accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement(s), if
not resolved to the satisfaction of the former accountant, would have caused it
to make reference to the subject matter of the disagreement(s) in connection
with its report.
The former accountant did not advise the registrant that internal controls
necessary to develop reliable financial statements did not exist, or that
information had come to the accountant's attention which resulted in the
accountant being unwilling to rely on management's representations or be
associated with the financial statements, or that the scope of the audit needed
to be significantly expanded, or that information came to the accountant's
attention which could materially impact previously issued or to be issued
financial statements.
A new accountant has not been engaged to audit the consolidated financial
statements of the registrant.
February 2, 2000
Colorado Casino Resorts, Inc.
One South Nevada Street
Suite 200
Colorado Springs, Colorado 80903
Gentlemen:
This is to confirm that the client-auditor relationship between Colorado
Casino Resorts, Inc. (Commission File Number 0-24846) and Moore Stephens, P. C.
has ceased.
Very truly yours,
MOORE STEPHENS, P.C.
Certified Public Accountants.
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
February 2, 2000
Securities and Exchange Commission 450 5th Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements made by Colorado Casino Resorts, Inc. (the
"Company") (Commission File No. 0-24846) which we understand will be filed with
the Securities and Exchange Commission (the "Commission"), pursuant to the
requirements of Item 4 of Form 8-K, as part of the Company's current report on
Form 8-K, to be filed with the Commission by February 4, 2000. We agree with the
statements made concerning Moore Stephens, P. C. in such Form 8-K.
Sincerely,
MOORE STEPHENS, P. C.
