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
March 6, 2004
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Date of Report
(Date of Earliest Event Reported)
Desert Mining, Inc.
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(Exact Name of Registrant as Specified in its Charter)
Nevada 0-32123
87-0664962
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(State or other (Commission File No.) (IRS Employer I.D. No.)
Jurisdiction)
420 East 57th Street, Suite 150
Loveland, CO 80538
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(Address of Principal Executive Offices)
(970) 213-2705
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(Registrant's Telephone Number)
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(Former Name or Former Address if changed Since Last Report)
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Item 4. Changes in Registrant’s Certifying Accountant
(a)
Previous independent accountants
(i)
On February 4, 2004, the Registrant dismissed Sellers & Andersen from its position as the Company’s independent accounts.
(ii)
The audit report of Sellers & Andersen, on March 7, 2003, for the year ended December 31, 2002 contained a modification expressing substantial doubt as to ability to continue as a going concern. Those audit reports contained no other adverse opinion, disclaimer of opinion or modification of the opinion.
(iii)
The Registrant’s Board of Directors participated in and approved the decision to change independent accountants.
(iv)
In connection with its audits for the two most recent fiscal years the interim period until the date of dismissal (February 4, 2004),, there have been no disagreements with Sellers & Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement if not resolved to the satisfaction of Sellers & Andersen would have caused them to make reference thereto in their report on the financial statements.
(v)
During the two most recent fiscal years and the interim period until the date of dismissal (February 4, 2004), there have been no reportable events (as defined in Regulation S-K Item 304 (a)(1)(v)).
(vi)
The Registrant requested that Sellers & Andersen furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter is filed as an Exhibit to this Form 8-K.
(b)
New independent accounts
On February 4, 2004, the Registrant engaged Madson & Associates, CPA’s Inc., to audit its financial statements for the year ended December 31, 2003. During the two most recent fiscal years and through December 31, 2003, the Registrant has not consulted with Madson & Associates, CPA’s, Inc. regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Registrant’s financial statements, and no written report or oral advise was provided to the Registrant by concluding there was an important factor to be considered by the Registrant in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304 (a )(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304 (a)(1)(v) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
Exhibit
SEC
Description of Exhibit
Number
Reference
1
16
Letter from Sellers & Anderson dated March 6, 2004
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.
Date: March 6, 2004
Desert Mining, Inc.
By: /s/ Peter K. Nelson
Peter K. Nelson, President
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