FORM 8-K/A
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES ACT OF 1934
Date of Report (Date of earliest event reported): May 5, 1999
HART INDUSTRIES INC.
(Exact name of registrant as specified in its charter)
Nevada
(State of incorporation or organization)
0-12746
(Commission File Number)
33-0661675
(I.R.S. Employee Identification No.)
4695 MacArthur Court, Suite 530, Newport Beach, California
(Address of principal executive offices)
92660
(Zip Code)
Registrant's telephone number, including area code: (714) 833-5380
N/A
(Former name or former address, if changed since last report)
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Item 1. Changes in Control of Registrant
N/A
Item 2. Acquisition or Disposition of Assets
N/A
Item 3. Bankruptcy or Receivership
N/A
Item 4. Changes in Registrant's Certifying Accountant
On May 5, 1999, the auditing practice of Kang, Yu & Jun, CPA's,
resigned as the Registrant's independent accountant. Kang, Yu & Jun previously
issued an unqualified report dated September 25, 1998, assuming the Company will
continue as going concern, which did not contain any adverse opinion or
disclaimer of opinion, or any qualification as to uncertainty, audit scope of
accounting principles. There were no disagreements with Kang, Yu & Jun on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedure during the period from March 31, 1995 to the date of
their resignation.
Item 5. Other Events
N/A
Item 6. Resignation of Registrant's Directors
N/A
Item 7. Financial Statements and Exhibits
A. Exhibit 16(a) - Letter Regarding Change in Certifying Accountant
Letter dated May 5, 1999, from Kang, Yu & Jun, An Accountancy
Corporation, resigning as certifying accountant for Hart
Industries Inc.
B. Exhibit 16(b) - Consent of Independent Accountant
Letter dated September 7, 1999, from Kang, Yu & Jun, An
Accountancy Corporation, noting agreement with the disclosure in
Item 4 of this Form 8-K/A.
Item 8. Change in Registrant's Fiscal Year
N/A
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SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
HART INDUSTRIES INC.
(Registrant)
Dated: September 8, 1999 By: /s/ Fred G. Luke
----------------------------------
Fred G. Luke, President
and Director
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EXHIBIT 16(a)
LETTER REGARDING CHANGE IN CERTIFYING ACCOUNTANT
KANG, YU & JUN Steven Y.C. Kang, CPA
An Accountancy Corporation David H. Yu, CPA
Business Consultants
Member Firm of AICPA SECPS, PCPS, and CSCPA
May 5, 1999
Mr. Fred G. Luke
Chairman of the Board
Hart Industries, Inc.
4695 MacArthur Court, Suite 530
Newport Beach, CA 92660
Re: Resignation
Dear Mr. Luke:
This is to confirm that the client-auditor relationship between Hart Industries,
Inc. (Commission file Number 0-12746) and Kang, Yu & Jun has ceased.
Very truly yours,
/s/ Kan, Yu & Jun
- ------------------------
Kan, Yu & Jun
cc: Office of the Chief Accountant
SECPA Letter File
Securities & Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
18000 Studebaker Road, Suite 295, Cerritos, CA 90703 562-865-CPAS (2727)
FAX 562-865-2760 http://www.taxsav.com
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EXHIBIT 16(b)
CONSENT OF INDEPENDENT ACCOUNTANT
KANG, YU & JUN Steven Y.C. Kang, CPA
An Accountancy Corporation David H. Yu, CPA
Business Consultants
Member Firm of AICPA SECPS, PCPS, and CSCPA
September 7, 1999
We have read the disclosure made in this Form 8-K/A regarding our resignation as
Registrant's Certifying Account as disclosed in Item 4 and are in agreement with
the disclosures.
/s/ Kang, Yu & Jun
- ------------------------
Kang, Yu & Jun
18000 Studebaker Road, Suite 295, Cerritos, CA 90703 562-865-CPAS (2727)
FAX 562-865-2760 http://www.taxsav.com
[HART\8K:ACCT8KA]-2
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