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) April 12, 1999
RED HOT CONCEPTS, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 33-86166 52-1887105
(State of Organization) (Commission File No.) (IRS Employer
Identification Number)
6701 Democracy Boulevard, Suite 300
Bethesda, MD 20817
(Address of principal executive offices)
(301) 493-4553
(Registrant's telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accountants
On April 6, 1999, the Registrant selected Wayne Hickey, CPA,
PC to serve as its new independent accountant and auditor and, accordingly,
dismissed Moore Stephens, P.C on April 9, 1999. The decision to engage Wayne
Hickey, CPA, PC and dismiss Moore Stephens, P.C. was approved by the Board of
Directors of the Registrant. Prior to retaining Wayne Hickey, CPA, PC, the
Registrant did not consult with Wayne Hickey, CPA, PC prior to April 6, 1999
regarding any reportable matter.
The reports of Moore Stephens, P.C. on the financial
statements for the past two fiscal years contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principle. The reports state, however, that the
financial statements were prepared on the basis of the Company continuing as a
"going concern," but that there was substantial doubt about the Company's
ability to continue as a going concern. During the two most recent fiscal years
and through April 6, 1999, there have been no disagreements with Moore Stephens,
P.C. on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements if not resolved
to the satisfaction of Moore Stephens, P.C., would have caused them to make
reference thereto in their report on the financials statements for such years.
The Registrant has provided Moore Stephens, P.C. with a copy
of this disclosure and requested that Moore Stephens, P.C. furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. The Registrant will file an amended 8-K with
the aforementioned letter upon receipt from Moore Stephens, P.C.
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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 hereunto duly authorized.
Red Hot Concepts, Inc.
By: /s/Colin Halpern
Colin Halpern
President
Date: April 12, 1999
