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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): MAY 10, 1999
ARGENT CAPITAL CORPORATION
(Exact name of registrant as specified in its charter)
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<S> <C> <C>
NEVADA 0-20702 88-0383765
(State of Incorporation) Commission File No. (IRS Employer Identification No.)
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1801 WEST END AVENUE, SUITE 1110, NASHVILLE, TN 37203
(Address of principal executive offices)
Registrant's telephone number, including area code: (615) 345-6200
101 MAIN STREET, 3RD FLOOR, HUNTINGTON BEACH, CA 92648
(Former name or former address, if changed since last report)
ITEM 1. CHANGES IN CONTROL OF REGISTRANT.
None.
ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS.
None.
ITEM 3. BANKRUPTCY OR RECEIVERSHIP
None.
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING PUBLIC ACCOUNTANT
Responses to Item 304(a)(1) of Regulation S-B
(i) The Registrant received notice May 10, 1999, that Deloitte & Touche
LLP had resigned as the Registrant's independent auditor, effective May 7,
1999.
(ii) The Report of Deloitte & Touche LLP on the Registrant's audited,
consolidated financial statements for the year ended December 31, 1998
furnished in the Form 10-KSB filed by the Registrant on May 3, 1999,
expresses an unqualified opinion and includes an explanatory paragraph
concerning substantial doubt about the Registrant's ability to continue as
a going concern.
(iii) Not applicable.
(iv) There has been no such disagreement between the Registrant and
Deloitte & Touche LLP.
Response to Item 304(a)(3) of Regulation S-B
Pursuant to Item 304(a)(3) of Regulation S-B, the Registrant has provided
Deloitte & Touche LLP with a copy of the disclosures made in this Form 8-K/A on
this date. The Registrant had previously requested Deloitte & Touche LLP to
furnish a letter addressed to the Securities and Exchange Commission stating
whether Deloitte & Touche LLP agrees with the statements made by the Registrant
herein. Deloitte & Touche LLP has furnished such letter, a copy of which is
attached hereto as Exhibit 16.
ITEM 5. OTHER EVENTS.
None.
ITEM 6. RESIGNATIONS OF REGISTRANT'S DIRECTORS.
Not applicable.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16: Letter of Deloitte & Touche LLP, furnished pursuant to Item
304(a)(3) of Regulation S-B.
ITEM 8. CHANGE IN FISCAL YEAR
None.
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SIGNATURE
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.
Date: May 26, 1999 Registrant:
Argent Capital Corporation
By: /s/ Roy L. Painter
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Roy L. Painter
Chief Operating Officer
Chief Financial Officer
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Exhibit 16
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Ladies and Gentleman:
We have read and agree with the comments in Item 4 of Form 8-K/A of Argent
Capital Corporation dated May 26, 1999.
Yours truly,
/s/ Deloitte & Touche LLP
Costa Mesa, California
May 25, 1999
