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 (Date of earliest event reported): March 18, 1999
JNS MARKETING, INC.
-------------------
(Exact name of registrant as specified in its charter)
Colorado 0-13215 84-0940146
-------- ------- ----------
(State or other (Commission File Number) (IRS Employer
jurisdication of incorporation) Identification No.)
1050 17th Street, Suite 1700. Denver, Colorado 80265
- ---------------------------------------------- -----
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (303) 292-3883
------------------------------------------------------------------------------
(Former name or former address, if changed since last report.)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant.
Effective March 18, 1999, the Registrant dismissed the accounting firm of
Levine Hughes & Mithuen Inc., Englewood, Colorado, as its principal independent
accountant. The Registrant's financial statements for the fiscal year ended
September 30, 1997, were prepared assuming that the Registrant will continue as
a going concern.
On March 18, 1999, the Registrant engaged James E. Scheifley & Associates,
P.C., Denver, Colorado, as its new principal independent accountant to audit the
Registrant's financial statements. Neither the Registrant nor anyone on its
behalf has consulted James E. Scheifley & Associates, 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
Registrant's financial statements.
In addition, this Form 8-K is being filed to disclose (1) that the decision
to change accountants was recommended and approved by the Registrant's Board of
Directors; (2) that none of the former accountant's reports on the financial
statements of the Registrant for either of the last two years contained an
adverse opinion or a disclaimer or was qualified or modified as to uncertainty,
audit scope, or accounting principles; and (3) that during the Registrant's two
most recent fiscal years, there were not any disagreements with Levine Hughes &
Mithuen Inc. on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure or "reportable events" with
the former accountants. A copy of a letter from Levine Hughes & Mithuen Inc.,
Englewood, Colorado, the Registrant's former accountants, stating their
agreement or disagreement with these disclosures is attached hereto as Exhibit
16.1.
Item 7. Financial Statements and Exhibits.
(a) No Financial Statements are filed as part of this Report on Form 8-K.
(c) The following Exhibit is filed with this Report on Form 8-K:
16.1 Letter from Levine Hughes & Mithuen Inc. pursuant to Item
304(a)(3) of Regulation S-B
SIGNATURES
Pursuant to 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.
JNS MARKETING, INC.
(Registrant)
Date: April 9, 1998 /s/ Henry F. Schlueter
- ------------------- -------------------------------
Henry F. Schlueter, Secretary
Exhibit 16.1
------------
Securities and Exchange Commission
Washington, D.C. 20549
Re: JNS Marketing, Inc.
We have read Item 4 of Form 8-K dated April 9, 1999, and do not disagree
with it, except for Item 4(1), of which we have no knowledge.
Levine Hughes & Mithuen, Inc.
Englewood, Colorado
April 9, 1998
