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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: July 19, 2000
(Date of Earliest Event Reported)
e resources inc
(Exact Name of Registrant as Specified in its Charter)
______________________________________________________________________________
Utah 33-14065-D 87-0476117
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification Number)
304 North Highway 377, Roanoke, Texas 76262
(Address of Principal Executive Offices)
Registrant's Telephone Number, Including Area Code: (817)491 -8698
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Item 4. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE.
Effective July 19, 2000, the Company's independent public accountant for
fiscal year 1999, H J & Associates, LLC, ("H J & Associates") was dismissed. H
J & Associates was dismissed primarily due to numerous occasions of late
preparation of financial statements. Pursuant to the disclosure requirements of
Item 304(a)(iii) of Regulation S-B, the decision to change accountants was
approved by the Company's Board of Directors.
During the two (2) most recent fiscal years and the period of January 1,
2000 through July 19, 2000, there were no disagreements with H J & Associates on
any matter of accounting principle or practice, financial statement disclosure
or auditing scope of procedure, which disagreements, if not resolved to their
satisfaction would have caused them to make reference in connection with their
opinion to the subject matter of the disagreement. H J & Associates' report on
the Company's financial statements for the past two (2) years contained no
adverse opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles.
The letter from H J & Associates to the office of the Chief Accountant of
the Securities and Exchange Commission stating whether H J & Associates is in
agreement with the statements contained in this Form 8-K was requested by the
Company on July 19, 2000. As of the filing date of this Form 8-K, the letter
from H J & Associates not been received by the Company.
Effective July 25, 2000, the Company engaged Hein & Associates, LLP ("Hein
& Associates"), 12770 Coit Road, Suite 1150, Dallas, Texas 75251, as its
independent public accountant for fiscal year 2000. During the two (2) most
recent fiscal years and the period of January 1, 2000 through July 25, 2000,
neither the Company (nor anyone on behalf of the Company) consulted Hein &
Associates regarding the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion that
might be rendered on the Company's financial statements, or any matter that was
the subject of a disagreement or a reportable event; and such matters were not
an important factor in reaching a decision to engage Hein & Associates as the
Company's independent public accountants.
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.
e resources inc
Date: July 25, 2000 By: /s/ Charles C. Cunningham
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Charles C. Cunningham
President
By: /s/ Christopher C. Curtis
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Christopher C. Curtis
Chief Executive Officer
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