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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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FORM 8-K
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
SEPTEMBER 1, 1999
GREENLAND CORPORATION
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
NEVADA
(STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)
017833 87-0439051
(COMMISSION FILE NUMBER) (I.R.S. EMPLOYER IDENTIFICATION NUMBER)
1935 AVENIDA DEL ORO, SUITE D
OCEANSIDE, CA 92056
(ADDRESS AND ZIP CODE OF PRINCIPAL EXECUTIVE OFFICES)
(760) 414-9941
(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) Effective August 30, 1999 the Board of Directors of Greenland
Corporation (the "Company") dismissed the firm of Smith & Company as the
Company's independent auditor and retained as its new independent auditor,
Levitz, Zacks & Ciceric. The Board of Directors approved the change.
(b) There were no disagreements with Smith & Company during the audits of
the Company's financial statements for the fiscal years ended December 31, 1997
and December 31, 1998 and any subsequent interim period preceding the change on
any matter of accounting principles or practices, financial statement
disclosures, or audit scope or procedures which would have caused the
accountants to make reference to the subject matter of the disagreement in the
audit report if the disagreement had not been resolved to the accountants
satisfaction.
(c) During the two most recent fiscal years and through the present, there
have been no "Reportable Events" (as defined by Item 304 of Regulation S-K) with
Smith & Company.
(d) A letter from Smith & Company addressed to the Securities and Exchange
Commission is included as an Exhibit to this Firm 8-K. Such letter states that
such firm agrees with the statements made by the Company in this Item 4.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits.
Number Description
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4 Letter of Smith & Company to the Securities and
Exchange Commission included to the requirements of
Item 304(a) of Regulation S-K.
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) 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.
September 1, 1999 By: /s/ Louis T. Montulli
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Louis T. Montulli
Chairman of the Board of Directors
Chief Executive Officer
September 1, 1999 By: /s/ Thomas Beener
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Thomas J. Beener
General Counsel, Director
