SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Amendment No. 1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report: (Date of earliest event reported): December 6, 2000
OPAL TECHNOLOGIES, INC.
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(Exact name of Registrant as specified in its charter)
33-18834-LA
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(Commission file number)
Nevada 87-0306464
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(State or other jurisdiction of incorporation) (I.R.S. Employer
Identification Number)
Unit 2810, 28/F, Shun Tak Centre, West Tower,
200 Connaught Road Central, Hong Kong
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(Address of principal executive offices) (Zip code)
011-852-2517-7674
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(Registrant's telephone number, including area code)
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
On December 11, 2000, the Registrant filed a report on Form 8-K
reporting the change in the Registrant's certifying accountant made on December
6, 2000. The Registrant also attached an unsigned letter which it had forwarded
to Grant Thornton in December, but which had not been responded to by the due
date for the filing of Form 8-K. Fifteen days after this decision by the
Registrant's Board of Directors and notification to Grant Thornton, the
Registrant's former certifying accountant, Grant Thornton responded stating that
the Registrant's representation pursuant to Regulation S-K, Item
304(a)(1)(B)(iv) is not accurate. While the Registrant believes that the
statements contained in Form 8-K as originally filed are accurate, Grant
Thornton's letter challenging this assertion is attached.
(a) Resignation of Independent Accounting Firm
(i) Grant Thornton, the Registrant's certifying
accountant was terminated as the Company's auditor on December
6, 2000.
(ii) The certifying accountant's report on the
financial statements for the past two years contained no
adverse opinion, no disclaimer of opinion nor was qualified or
modified as to uncertainty audit scope or accounting
principals.
(iii) Not applicable.
(iv) During the preceding two years and subsequent
interim periods preceding their resignation, the Registrant
had no disagreements with the certifying accountants on any
matter of accounting principle or practice, financial
statement disclosure, (but see Grant Thornton's letter
attached questioning this statement) or auditing scope or
procedure, which disagreements, if not resolved to the
satisfaction of the certifying accountants, would have caused
it to make reference to the subject matter of the
disagreements in connection with their report.
(v) Not applicable.
(b) Engagement of New Independent Accountants
On December 6, 2000, the Registrant's board of directors formally
engaged Moores Rowland as its new certifying accountants (the "new accounting
firm") to audit the Registrant's financial statements.
The Registrant, during the two most recent fiscal years and the
subsequent interim periods prior to the engagement of the new accounting firm,
did not consult with the new accounting firm with regard to any of the matters
listed in Regulation S-K Items 304(a)(2)(i) or (ii).
2
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Item 7. Financial Statements and Exhibits
(c) Exhibits
16.1 Letter from Grant Thornton
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.
OPAL TECHNOLOGIES, INC.
By: /s/ Eric Cheng
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Eric Cheng, President
Date: December 21, 2000
