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SECURITIES AND EXCHANGE COMMISSION
450 Fifth Street, N.W.
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: April 8, 1998
Nanopierce Technologies, Inc.
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(Exact Name of Registrant as Specified in Charter)
Nevada 33-19598-D 84-0992908
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(State of (Commission (IRS Employer
incorporation) File Number) Identification No.)
370 Seventeenth Street, Suite 3290
Denver, Colorado 80202
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (303) 592-1010
Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a)
(i) On April 8, 1998 the Registrant dismissed Larry O'Donnell, CPA, P.C.
("O'Donnell"), and engaged Gelfond Hochstadt Pangburn & Co.,
("Gelfond") as its new principal independent accountant effective,
April 8, 1998.
(ii) There was no adverse opinion or disclaimer of opinion, or
qualification or modification as to uncertainty, audit scope, or
accounting principles for either of the Registrant's past two (2)
years.
(iii) It is expected that the Board of Directors of the Registrant will
approve the dismissal of O'Donnell and the engagement of Gelfond as
its new principal independent accountant effective, as of April 8,
1998.
(iv) There were no disagreements within the meaning of Item 304 (a)(1)(iv)
of Regulation S-K during the Registrant's two (2) most recent fiscal
years and the subsequent period up to the date of the engagement of
the new principal independent accountant.
(b) The Registrant or someone on its behalf has not consulted Gelfond
during its two (2) most recent fiscal years, or any subsequent interim
period prior to its engagement of Gelfond.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
C. Exhibits.
16.01 Letter dated April 13, 1998 from Registrant's former
principal independent accountant.
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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.
NANOPIERCE TECHNOLOGIES, INC.
Date: April 14, 1998 By: /s/ Paul H. Metzinger
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Paul H. Metzinger, Chief Executive Officer,
President
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LIST OF EXHIBITS
16.01 Letter dated April 13, 1998 from Registrant's former principal
independent accountant.
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EXHIBIT 16.01
LARRY O'DONNELL, CPA, P.C.
Telephone 745-4545 2280 South Xanadu Way
Suite 370
Aurora, Colorado 80014
April 13, 1998
Securities and Exchange Commission
Washington, D.C.
Gentlemen:
I was previously the auditor for Sunlight Systems, Ltd which is now known as
Nanopierce Technologies, Inc. and on September 24, 1997, I reported on the
financial statements of Sunlight Systems, Ltd. as of and for the two years ended
June 30, 1997. On April 8, 1998, I was dismissed as the auditor of Nanopierce
Technologies, Inc. I have read Nanopierce Technologies, Inc.'s statements
included under Item 4 of its Form 8-K for April 8, 1998, and I agree with such
statements.
Very truly yours,
/s/ Larry O'Donnell, CPA, P.C.
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Larry O'Donnell, CPA, P.C.
