SITEK INC
8-K, 1998-12-07
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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 (DATE OF EARLIEST EVENT REPORTED)     NOVEMBER 30, 1998
                                                    ----------------------------


                               SITEK, INCORPORATED
- --------------------------------------------------------------------------------
             (Exact name of Registrant as Specified in Its Charter)


                                    DELAWARE
- --------------------------------------------------------------------------------
                 (State or Other Jurisdiction of Incorporation)


             33-28417                                    95-4585824
- ----------------------------------          ------------------------------------
     (Commission File Number)               (I.R.S. Employer Identification No.)


 1817 WEST 4TH STREET, TEMPE, ARIZONA                      85281
- --------------------------------------------------------------------------------
(Address of Principal Executive Offices)                (Zip Code)


                                 (602) 921-8555
- --------------------------------------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)



- --------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a)  Effective November 30, 1998, Gerald R. Perlstein, CPA ("Perlstein"), SITEK,
     Incorporated's  (the  "Registrant")   principal   independent   accountant,
     resigned.  Perlstein's report on the Registrant's  financial statements for
     either  of the past  two  years  did not  contain  an  adverse  opinion  or
     disclaimer  of opinion,  and was not  qualified  or modified in any manner.
     During the  Registrant's  two most recent fiscal years,  and the subsequent
     quarters  preceding  Perlstein's  resignation,  there were no disagreements
     with  Perlstein  on any  matter  of  accounting  principles  or  practices,
     financial statement disclosure, or auditing scope of procedure.

(b)  Effective  December 1, 1998, the Registrant engaged McGladrey & Pullen, LLP
     ("McGladrey")  as its new  principal  independent  accountant  to audit its
     financial   statements.   Registrant's  Audit  Committee   recommended  the
     appointment of McGladrey.  During the  Registrant's  two most recent fiscal
     years,  the  Registrant  (or someone on its  behalf)  did not consult  with
     McGladrey  regarding  any of the  matters  set forth in Item  304(a)(2)  of
     Regulation S-K.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

(c)  See Exhibit Index following the signature page which is incorporated herein
     by reference.

                                       2
<PAGE>

                                   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.


                                        SITEK, Incorporated
                                        (Registrant)



Date: December 7, 1998                  By: /s/ Don M. Jackson, Jr.
                                            ------------------------------------
                                            Don Jackson, Chief Executive Officer
                                              and Chief Accounting Officer

                                       3
<PAGE>

                               SITEK, Incorporated
                       Exhibit Index to Report on Form 8-K
                             dated December 7, 1998


Exhibit No.
Filed Herewith                          Description
- --------------                          -----------

     16                  Letter from Gerald R. Perlstein,  C.P.A. to
                         Securities Exchange Commission regarding resignation
                         as Registrant's principal accountant.


                       [Letterhead of Gerald R. Perlstein]

                                December 7, 1998


SEC
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

         I have read and agree with the statements  made by SITEK,  Incorporated
in Item 4(a) of Form 8-K dated December 7, 1998.

                                            Yours Truly,

                                            /s/ Gerald R. Perlstein

                                            Gerald R. Perlstein
                                            Certified Public Accountant


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