TRIDENT MEDIA GROUP INC
8-K, 1999-03-04
COMMUNICATIONS SERVICES, NEC
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                     U.S. 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



                                 March 1, 1999
                                 Date of Report
                        (Date of earliest event reported)



                              TRIDENT MEDIA GROUP, INC. 
                 (Exact Name of Registrant as specified in its Charter)


          Nevada                     2-98074-NY            11-2751536
(State or other jurisdiction        (Commission        (I.R.S. Employer
     of incorporation)              File Number)       Identification No.)


      6349 Palomar Oaks Court, Carlsbad, CA                 92009
    (Address of principal executive offices)              (Zip Code)

                                   (760) 438-9080
                   (Registrant's telephone number, including area code)



ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
         ---------------------------------------------  

(a) 1.   On March 1, 1999, Trident Media Group, Inc. (the "Company) terminated 
its audit relationship with its former auditors, Pritchett, Siler & Hardy, P.C. 
("PSH"), and on March 3, 1999, engaged Grant Thornton LLP as the Company's new 
independent accountants.

    2.   PSH's report on the financial statements for the past two years did 
not contain an adverse opinion or disclaimer of opinion, and was not a
qualified or modified as to audit scope or accounting principles.
Their report contained an explanatory paragraph discussing doubt as to 
the Company's ability to continue as a going concern due to the lack of
on-going operations and losses,which resulted in a stockholders' deficit.
In January 1998, the Company completed a merger with Spector Entertainment
Group, Inc. (reported on Form 8-K, dated January 6, 1998), an operating
company. 

    3.   The audit committee of the Board of Directors approved the decision to 
change accountants.

    4.   During the Company's two most recent fiscal years and any subsequent 
interim period preceding such termination, there were no disagreements with the 
former accountant on any matter of accounting principles or practices,  
financial statement disclosure, or auditing scope or procedure, which
disagreement(s), if not resolved to the satisfaction of the former accountant,
would have caused it to make reference to the subject matter of the
disagreement(s) in connection with its report.

    5.   There were no reportable events of the type described in Item 304(a) 
(1) (v) (a) through (d) of Regulations S-K.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS
         --------------------------------- 

(c)   Exhibits
      Item Ref 
      CFR 229.601 (b) 
                                                                   Exhibit  
(16)  Exhibit                                                       Number 
      Letter from Pritchett, Siler & Hardy, P.C. regarding           2.01
      statements in this Current Report.



                                  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, thereunto duly authorized.


                                          TRIDENT MEDIA GROUP, INC.



Dated:     March 3, 1999                  By: /s/ Edward M. Spector
                                              President and Director
 




EXHIBIT 2.01
- ------------


                            PRITCHETT, SILER & HARDY, P.C.
                             CERTIFIED PUBLIC ACCOUNTANTS
                                  430 EAST 400 SOUTH 
                              SALT LAKE CITY, UTAH 84111
                           (801) 328-2727  FAX (801) 328-1123


March 3, 1999



Securities And Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Gentlemen:

We have read the statements of Trident Media Group, Inc. pertaining to our firm 
included under Item 4 of Form 8-K dated March 1, 1999, and agree with such 
statements as they pertain to our firm.  We have no basis to agree or disagree 
with other statements of the registrant contained therein.

PRITCHETT, SILER & HARDY, P.C.







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