ELITE TECHNOLOGIES INC /TX/
8-K/A, 2000-12-08
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D. C. 20549


                                    FORM 8-K/A


                                 Current Report

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


       Date of Report (Date of earliest event reported): November 9, 2000



                            ELITE TECHNOLOGIES, INC.
                (Exact name of Company specified in its charter)



            TEXAS                      0-17597                 760252296
(State or other jurisdiction of      (Commission            (IRS Employer
incorporation or organization)       File Number)        Identification No.)




                          6991 PEACHTREE INDUSTRIAL BLVD.
                                    SUITE 350
                             NORCROSS, GEORGIA 30092
               (Address of principal executive offices) (Zip Code)




                                 (770) 381-8089
              (Registrant's telephone number, including area code)


Item 4.  Changes in Registrant's Certifying Accountants


Feldman Sherb  & Co., P.C. was  appointed as audit  firm of  Elite Technologies,
Inc. on  September 8, 2000. Kirschner  &  Associates,  was officially engaged as
audit firm  on  October 27, 2000.  This change of audit firms is due to  lack of
timely performance on the part of Feldman Sherb.

Throughout the engagement of Feldman Sherb, the Company repeatedly demanded from
Feldman Sherb the completion of the Company's audit.  Feldman Sherb inexplicably
delayed the completion of the audit.  Kirschner and Associates was  unofficially
retained by the Company substantially prior to the termination of Feldman Sherb.
Kirschner and Associates was appointed  official audit firm upon the termination
of Feldman Sherb, due to the reasons stated above.  Feldman Sherb,  during their
engagement  with the  Company,  rendered  no  notification  of  disputes,  scope
limitations or other adverse audit findings.

Following their termination by the Company in a written  communication to the US
Securities  and Exchange  Commission,  Feldman  Sherb has claimed that that they
were unable to satisfy  themselves  regarding the  accounting of certain  common
stock  issuances  and  that  verbal   representations   were  in  conflict  with
documentation  regarding these matters.  The Company, in its written response to
the Securities and Exchange Commission, disputes this claim and affirms that the
documentation provided was accurate and consistent with said verbal claims.

Furthermore,  Feldman Sherb has not, at any time, issued any opinion  whatsoever
on the financial statements of the company. Feldman Sherb did not respond to the
Company's request to agree or disagree with the statements contained in this 8K
filing.



                                   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.



                                    Elite  Technologies,  Inc.



                                    /s/  Scott  Schuster
                                    -------------------------------------
                                         SCOTT SCHUSTER
                                         Chief Executive Officer



Date:  December 8, 2000




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