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John Marencik
PRESIDENT
legalopinion.com
Two Union Square, 42nd Floor, 601 Union Street, Seattle WA 98101
(Name and Address of Person Authorized to Receive Notices
and Communications on Behalf of the Person Filing Statement)
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WITH A COPY TO:
KARL E. RODRIGUEZ, ESQ
24843 Del Prado, #318
Dana Point, CA 92629
(949) 248-9561
fax (949) 248-1688
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K-A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
Commission File Number: 0-13409
Date of Report: February 11, 2000 / September 18, 2000
legalopinion.com
Nevada 87-0550824
(Jurisdiction of Incorporation) (I.R.S. Employer Identification No.)
Two Union Square, 42nd Floor, 601 Union Street, Seattle WA 98101
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (250) 763-5560
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
We have engaged a new Independent Auditor, prospectively, to review and
comment on our next Annual Report, and to assist management in preparing other
current reports.
There has been no dispute of any kind or sort with any auditor on any
subject.
The new principal independent accounting firm is KPMG LLP, 300 - 1675
Bertram Street, Kelowna, B.C. Canada V1Y 9G4, replacing Anderson, Anderson &
Strong, 941 East 3300 South, Suite 201 Salt Lake City UT 84106, our initial
principal auditor. The decision to change accountants was recommended or
approved by our new Board of Directors on January 10, 2000.
The former auditor, Anderson, Anderson & Strong, neither resigned nor
declined to stand for election. The former auditor's reports on the financial
statements for either of the past two years contained no adverse opinion or
disclaimer of opinion, nor were modified as to uncertainty, audit scope or
accounting principles. During the two most recent fiscal years and later interim
period through the termination of the client-auditor relationship, there were no
disagreements of the type described under Item 304(a)(1)(iv)(A) of Regulation
S-B.
The firm of KPMG LLP was engaged by the Board of Directors as the new
certifying accountants on January 11, 2000.
A letter addressed to the Secuirites and Exchanges Commission from the
former auditor stating his agreement with the disclosures made in this filing is
filed as an exhibit hereto.
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EXHIBITS
The following exhibit is furnished in accordance with the provisions of
Item 601 and Regulation S-B.
Exhibit No. Description
16.1 Letter on change in certifying accountant from
Anderson, Anderson & Strong. (Filed herewith.)
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed below by the following persons on behalf of the
Registrant and in the capacities and on the date indicated.
September 18, 2000
LEGALOPINION.COM
by
/s/John Marencik
John Marencik
authorized officer
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EXHIBIT 16.1
LETTER ON CHANGE IN CERTIFYING ACCOUNTANT
FROM ANDERSON, ANDERSON, & STRONG
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ANDERSON, ANDERSON & STRONG
941 EAST 3300 SOUTH, SUITE 201
SALT LAKE CITY UT 84106
August 25, 2000
Securities and Exchange Commission
450 - Fifth Street, N.W.
Washington, D.C. 20549
Re: legalopinion.com
Dear Sir or Madam:
This firm has reviewed Item 4 of legalopinion.com's Curent Report on Form
8-K-A, dated February 11, 2000/August 25, 2000, as regard our replacement as its
certifying accountants. Please be advised that we are in concurrence with the
disclosures therein.
We neither resigned or declined to stand for election.
Our reports on the financial statements for either of the past two years
contained no adverse opinion or disclaimer of opinion, nor were modified as to
uncertainty, audit scope or accounting principles. During the two most recent
fiscal years and later interim period through the termination of the
client-auditor relationship, there were no disagreements of the type described
under Item 304(a)(1)(iv)(A) of Regulation S-B.
Sincerely,
/s/Anderson, Anderson & Strong
Anderson, Anderson & Strong
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