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 (Date of earliest event reported): February 29, 2000
CONCEPT CAPITAL CORPORATION
(Exact Name of Registrant as Specified in its Charter)
Utah 0-25901 87-0422564
(State or Other (Commission (IRS Employer
Jurisdiction of File Number) Identification
Incorporation) No.)
175 South Main Street, #1210
Salt Lake City, Utah 84111
(Address of Principal (Zip Code)
Executive Offices)
(801) 364-2538
(Registrant's telephone number, including area code)
N/A
(Former Name or Former Address, if Changed Since Last Report)
<PAGE>
ITEM 4. Changes in Registrant's Certifying Accountant.
On February 29, 2000, Concept Capital Corporation (the "Company")
engaged Pritchett, Siler & Hardy, P.C. as the Company's independent
accountants to audit its financial statements for the year ending
December 31, 1999.
On February 29, 2000, in connection with the engagement of
Pritchett, Siler & Hardy, P.C., the Company dismissed Foote,
Passey Griffin & Company as the Company's principal independent
accountants. The decision to engage Pritchett, Siler & Hardy,
P.C. and dismiss Foote, Passey, Griffin & Company was approved by
the Company's Board of Directors. The reports of Foote, Passey,
Griffin & Company on the Company's financial statements for the
years ended December 31, 1998 and 1997 contained no adverse
opinions or disclaimers of opinion and were not qualified as to
uncertainty, audit scope, or accounting principles. In
connection with its audits for the two most recent years and
through February 29, 2000, there were no disagreements with
Foote, Passey, Griffin & Company on any matters of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved
to the satisfaction of Foote, Passey, Griffin & Company, would
have caused them to make reference to the subject matter of such
disagreement(s) in their reports on the Company's financial
statements for such years, and none of the events described in
Item 304(a)(1)(v) of Regulation SK occurred during such period
with respect to the Registrant and Foote, Passey, Griffin &
Company.
A copy of the letter from Foote, Passey, Griffin & Company
stating its concurrence with the foregoing disclosures is
included as Exhibit 16.1 to this Form 8-K report.
ITEM 7. Financial Statements, Pro Forma Financial Information and
Exhibits.
c. Exhibits
Exhibit Number Description
16.1 Letter from Foote, Passey, Griffin & Company
regarding the change in the Registrant's
principal accountant.
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.
CONCEPT CAPITAL CORPORATION
By: T. Kent Rainey
T. Kent Rainey
President
Exhibit 16.1
[Foote, Passey, Griffin & Co., LC Logo]
Foote, Passey, Griffin & Co., LC
Certified Public Accountants
March 6, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Concept Capital Corporation
SEC File No. 0-25901
Ladies and Gentlemen:
We have read the response of Concept Capital Corporation to be
included in Item 4 of its Form 8-K dated March 7, 2000. In
connection therewith, we concur with the statement made by the
registrant and confirm that, during the two years ended December
31, 1998, and the subsequent interim period preceding February
29, 2000, there were no disagreements between Concept Capital
Corporation and us on any matter of accounting principles or
practices, financial statement disclosure, or auditing
procedures, that would have caused us to make reference to the
subject matter of such disagreement if not resolved to our
satisfaction.
Very truly yours,
FOOTE, PASSEY, GRIFFIN & CO., LC
By: Foote, Passey, Griffin & Co., LC
E.J. Passey
E.J. Passey
Managing Member
310 South Main St., Suite 1410 - Salt Lake City, Utah 84101
Phone: (801) 364-9300 Fax: (801) 364-9301
