TRIDENT MEDIA GROUP INC
8-K, 2001-01-19
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



                                January 15, 2001
                                 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)


<PAGE>

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a)  1.   On January 15, 2001,  the audit  relationship  between  Trident  Media
          Group, Inc. (the "Company) and Grant Thornton LLP ceased.

     2.   Grant Thornton's  report on the financial  statements for the past two
          years did not contain an adverse opinion or disclaimer of opinion, and
          was  not  qualified  or  modified  as to  audit  scope  or  accounting
          principles.

     3.   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.

     4.   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
                                                                Number
          (16)     Exhibit
                   Letter from Grant Thornton LLP 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:         January 19, 2001                 By: /s/ Harlyn C. Enholm
                                                Chief Financial Officer


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