CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16 of the
Securities Exchange Act of 1934
For the month of September, 2004
Commission File Number 000-29320
EIGER TECHNOLOGY INC
(Exact name of registrant as specified in its charter)
EIGER TECHNOLOGY INC.
(Translation of Registrant's name into English)
330 Bay Street Suite 602
Toronto, Ontario
Canada M5H 2S8
Address of principal executive office)
Indicate by check mark whether the registrant files or will file annual reports
under cover Form 20-F or Form 40-F.
Form 20-F ___X___ Form 40-F _______
Indicate by check mark whether the registrant by furnishing the information
contained in this Form is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.
Yes _______ No ___X____
If "Yes" is marked, indicate below the file number assigned to the Registrant
in connection with Rule 12g3-2(b):82-___
CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT
On August 31, 2004, Eiger Technology, Inc. (“Company”) terminated its relationship with Monteith, Monteith & Co. (“Monteith”) the principal accountant previously engaged to audit the Company’s financial statements and retained SF Partnership, LLP (“SF”) as the successor auditors and as the principal accountants to replace Monteith. The Company’s board of directors approved the change of accountants from Monteith to SF.
The audit reports of Monteith on the Company’s financial statements for the fiscal years ending September 30, 2003, September 30, 2002, September 30, 2001, September 30, 2000 and September 30, 1999 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except such reports were modified to include an explanatory paragraph for a going concern uncertainty.
In connection with all of the audits of the fiscal years ending September 30, 1999 through 2003 including the subsequent interim periods since engagement through to the date of termination, the Company had no disagreements with Monteith with respect to accounting or auditing issues of the type discussed in Item 304(a)(iv) of Regulation S-B. Had there been any disagreements that were not resolved to their satisfaction, such disagreements would have caused Monteith to make reference in connection with their opinion to the subject matter of the disagreement. In addition, during that time there were no reportable events (as defined in Item 304(a)(1)(iv) of Regulation S-B).
Monteith did not provide to the Company, during those financial years in which it acted as certifying accountant, any non-audit related services.
During the fiscal year ending September 30, 2003, including the subsequent interim periods since engagement through the date of Monteith’s termination, and prior to the appointment of SF, the Company (or anyone on its behalf) did not consult with SF regarding any of the accounting or auditing concerns stated in Item 304(a)(2) of Regulation S-B. Since there were no disagreements or reportable events (as defined in Item 304(a)(2) of Regulation S-B), the Company did not consult SF in respect to these matters during the time periods detailed herein.
SF has not, and will not, provide any non-audit related services to the Company.
Toronto, Ontario CANADA September 24, 2004.
EIGER TECHNOLOGY, INC.
By: /S/ “Jason Moretto”
Jason Moretto, Chief Financial Officer
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, thereunto duly authorized.
Date: September 24, 2004
EIGER TECHNOLOGY, INC.
By:/S/ “Jason Moretto”
Jason Moretto
Chief Financial Officer