UNITED STATES 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: April 3, 2000
CENTENARY INTERNATIONAL CORP.
(Exact name of registrant as specified in its charter)
Nevada 000-23851 86-0874841
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation or organization) Identification No.)
Reconquista 656, Third Floor, Suite B
Buenos Aires, Argentina 1003
(Address of principal executive offices)
54-11-4312-7075 (Argentina)
(Registrant's telephone number, including area code)
692 Madison Avenue, Third Floor, New York, NY 10021
(Former Address)
Item 4. Changes in Registrant's Certifying Accountant
Grant Thornton audited our financial statements for the years ended
December 31, 1998 and 1997. Grant Thornton resigned on April 3, 2000. Grant
Thornton has not performed any significant services for us since March 2, 1999,
which was date of the completion of the audit on the financial statements as of
December 31, 1998. We are presently selecting a new independent auditor at this
time.
There were no disagreements between us and Grant Thornton whether resolved
or not resolved, on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which, if not resolved,
would have caused Grant Thornton to make reference to the subject matter of the
disagreement in connection with their report. We have authorized Grant Thornton
to respond fully to inquiries from our new independent auditor regarding the
disclosure in this Form 8-K.
The report of Grant Thornton for the years ended December 31, 1998 and 1997
did not contain any adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
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During the years ended December 31, 1998 and 1997 and since then, Grant
Thornton has not advised us that any of the following exist or are applicable:
(1) That the internal controls necessary for us to develop reliable
financial statements do not exist, that information has come to their attention
that has lead them to no longer be able to rely on management's representations,
or that has made them unwilling to be associated with the financial statements
prepared by management;
(2) That we need to expand significantly the scope of its audit, or that
information has come to their attention that if further investigated may
materially impact the fairness or reliability of a previously issued audit
report or the underlying financial statements or any other financial
presentation, or cause them to be unwilling to rely on management's
representations or be associated with our financial statements for the foregoing
reasons or any other reason; or
(3) That they have advised us that information has come to their attention
that they have concluded materially impacts the fairness or reliability of
either a previously issued audit report or the underlying financial statements
for the foregoing reasons or any other reason.
We have not consulted any independent auditor regarding the application of
accounting principles to a specified transaction, either completed or proposed;
or the type of audit opinion that might be rendered on our financial statements
or any other financial presentation whatsoever.
We have asked Grant Thornton to provide us with a letter pursuant to
Regulation S-K Item 304 as to whether Grant Thornton agrees with the disclosure
in this Form 8-K.
We will provide the disclosure in this Form 8-K to our new independent
auditor and we will give our them an opportunity to provide a letter addressed
to the Securities and Exchange Commission.
Item 7. Financial Statements and Exhibits
(1) Financial Statements
None.
(2) Exhibit 16.1 B Letter from Grant Thornton:
SIGNATURES
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Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report on Form 8-K to be signed on its behalf by
the undersigned hereunto duly authorized.
Centenary International Corp.
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April 12, 2000 By: /s/ Hector A. Patron Costas
Hector A. Patron-Costas
Director, Chairman,
Secretary, and Chief Financial Officer
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EXHIBIT 16.1 LETTER FROM GRANT THORNTON:
- ---------------------------------------------
April 12, 2000
Securities and Exchange Commission
Washington, D.C.
Re: Centenary International Corp.
File 000-23851
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Centenary International Corp. dated
April 12, 2000 , and agree with the statements contained therein.
Very truly yours,
/s/ Grant Thornton
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