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):
June 4, 1996
ONE UP CORPORATION (FORMERLY NEW YORK ACQUISITIONS, INC.
(Exact name of registrant as specified in this Charter)
FLORIDA 33-28809 65-0125664
(State or other jurisdiction Commission (IRS Employer
of incorporation) File Number Identification No.)
5 CAMPUS CIRCLE, SUITE 100, WESTLAKE, TX 76262
(Address of principal executive offices)
Registrant's telephone number, including area code (817)962-9500
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ITEM 1. Changes in control of registrant.
Not applicable
ITEM 2. Acquisition or disposition of assets.
Not applicable
ITEM 3. Bankruptcy or receivership.
Not applicable.
ITEM 4. Changes in registrant's certifying accountant
Prior to February 29, 1996, the registrant headquartered its operations
from the state of Florida. On February 29, 1996, the Company acquired
Texas-based One Up Corporation and all of the registrant's activities were
relocated to the Dallas, Texas headquarters of the acquired corporation. As the
former certifying accountant is located in Florida and the Company is
headquartered in Dallas, Texas, the decision to change certifying accountants
was made as a matter of geographic convenience. Therefore, on June 4, 1996, the
Registrant engaged King-Burns & Company, P.C. as its independent accountant and
accepted the resignation of its former accountant. As it relates to the
resignation of the former accountant:
(i) The former accountant Mr. Angel Lana resigned effective June 4,
1996;
(ii) The former accountant's reports on the financial statements for
either the past two years did not contain an adverse opinion or
a disclaimer of opinion nor were any such reports qualified or
modified as to uncertainty, audit scope or accounting
principles;
(iii) The decision to change accountants was approved by the Board
of Directors;
(iv) During the past two most recent fiscal years and the subsequent
interim period up to the date of the change of accountant, there
were no disagreements with the former accountant on any matter
of accounting principles or practices, financial statement
disclosure or auditing scope of procedure, which disagreement
if not resolved to the satisfaction of the former accountant
would have caused it to make reference to the matter of
disagreement in its report.
ITEM 5. Other events.
Not applicable.
ITEM 6. Resignation of registrant's directors.
Not applicable.
ITEM 7. Financial Statement and Exhibits.
Attached hereto as Exhibits to this form 8-K are:
(a) Angel E. Lana, C.P.A. June 24, 1996 letter of consent for use with
this Form 8-K/A.
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.
One Up Corporation
(Registrant)
by: /s/ WAYNE SANDERSON
-------------------------------
Wayne Sanderson,
Acting Chief Financial Officer
Date: June 27, 1996
[Letterhead]
June 25, 1996
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7-2
Washington, DC 20549
re: Amended Form 8-K-A filed by One Up Corporation relating to the change
of accountants - File No.: 33-20809
Gentlemen:
Please be advised that the undersigned, as former accountant to One Up
Corporation (the "Registrant"), has reviewed the Registrant's Form 8-K dated
June 4, 1996, and the amended Form 8-K-A, particularly the response provided to
Item 4 thereon, the undersigned agrees with the statements made by the
registrant.
The undersigned consents to the use of this letter as an exhibit to the
Registrant's Amended Form 8-K-A dated June 4, 1996.
Very truly yours,
/s/ Angel E. Lana
Angel E. Lana, C.P.A.
Registrant's former
Independent Accountant
