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
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(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
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(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
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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.