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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: June 12, 2000
SIONIX CORPORATION
(Exact name of registrant as specified in its charter)
Utah 2-95626-D 87-0428526
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
9272 Jeronimo Road, Suite 108
Irvine, California 92618
(Address of principal executive offices)
Registrant's telephone number, including area code:
(949) 454-9283
Not Applicable
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(Former name or former address, if changed since last report)
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ITEM 5. OTHER EVENTS.
In June 2000 the Registrant engaged Cacciamatta Accountancy Corporation
as the Company's independent accountants to report on the Company's balance
sheet as of September 30, 2000, and the related combined statements of income,
stockholders' equity and cash flows for the year then ended. The decision to
appoint Cacciamatta Accountancy Corporation was approved by the Registrant's
Board of Directors.
The Registrant dismissed HJ & Associates, L.L.C. (formerly Jones,
Jensen & Company) as its auditors. The firm had served as the Registrant's
independent accountants for each of the past two fiscal years. None of such
accountant's reports on the Registrant's financial statements for either of the
past two years contained an adverse opinion or disclaimer of opinion, nor were
the opinions modified as to uncertainty, audit scope or accounting principles,
nor were there any events of the type requiring disclosure under Item
304(a)(1)(v) of Regulation S-K under the Securities Act. There were no
disagreements with HJ & Associates, L.L.C., resolved or unresolved, on any
matter of accounting principles or practices, financial disclosure, or auditing
scope or procedure, which, if not resolved to HJ & Associates, L.L.C.'s
satisfaction, would have caused it to make reference to the subject matter of
the disagreement in connection with its reports.
The Registrant has requested HJ & Associates, L.L.C. to review the
disclosure contained herein and has provided HJ & Associates, L.L.C. the
opportunity to furnish the Registrant with a letter addressed to the Commission
containing any new information, clarification of the Registrant's expression of
HJ & Associates, L.L.C.'s views or the respects in which HJ & Associates, L.L.C.
does not agree with the statements contained herein. HJ & Associates, L.L.C. has
reviewed the disclosure contained herein and has provided to the Registrant a
letter addressed to the Securities and Exchange Commission stating that it has
reviewed the disclosure provided in this Current Report and has no disagreement
with the relevant portions of this disclosure, pursuant to the requirements of
Item 304(a)(3) of Regulation S-K. A copy of such letter is filed as Exhibit 16.1
to this Current Report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16.1 Letter From HJ & Associates, L.L.C.
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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.
Sionix Corporation
By: /s/ James J. Houtz
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James J. Houtz, President
Date: June 20, 2000
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