SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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)
December 29, 1999
SEAIR GROUP, INC.
(Exact name of registrant as specified in charter)
Nevada
(State or Other Jurisdiction of Incorporation)
33-55254-10 87-0438825
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(Commission file number) (IRS employer identification no.)
6831 Edgewater Commerce Parkway, #1110, Orlando, FL 32810
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(Address of principal executive offices) (Zip Code)
(407) 445-1035
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(Registrant's telephone number, including area code)
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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.
The Registrant has engaged Meeks, Dorman & Company, P.A. to be its
principal accountant effective December 31, 1999, to audit its accounting
statements for the year ended December 31, 1998 and 1999. The Registrant has
dismissed, and therefore has terminated its client-auditor relationship with,
Smith & Company, its previous principal accountant with respect to the audit of
the Registrants' financial statements.
The decision to change accountants was approved by the Board of
Directors of the Registrant by unanimous written consent.
During the two most recent fiscal years preceding this termination,
there were no disagreements over accounting matters, financial disclosures, or
any other limitations on the scope or procedure of the independent auditor in
the course of performing professional services. The Registrant has authorized
Smith & Company to respond fully to any inquiries of Meeks, Dorman & Company,
P.A. concerning the work done and conclusions drawn in performing previous
audits of the Registrant and concerning the reasons for termination of the
services of Smith & Company.
Item 5. Other Events.
Not Applicable
Item 6. Resignation of Registrant's Directors.
Not Applicable
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibit A. Letter from Smith & Company
2
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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.
SEAIR GROUP, INC.
Date: February 22, 2000 By: /s/ Steven H. Kerr
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Steven H. Kerr, President and
Principal Financial Officer
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[SMITH & COMPANY LETTERHEAD]
February 22, 2000
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by our former client, Seair Group,
Inc., in Item 4 of Seair Group, Inc.'s Form 8-K report dated February 22, 2000.
We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ Smith & Company
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Smith & Company
