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 (April 29, 2004):
TSI, Inc.
(Exact name of small business issuer as specified in its
charter)
Commission file number 0-2054
Montana 81-0267738
(State of Incorporation) (IRS Employer
Identification
Number)
128 Second Street South, Great Falls, Montana 59405
(Address of Principal Executive Offices)
(406) 727-2600
(Issuer's telephone number including area code)
This form is amended to provide the specific resignation date
of the predecessor auditor, to change the date through which
there have been no disagreements with Dwyer & Company, CPA,
PC, and to provide the proper dates and signature on the
letter included as Exhibit 16. The wording has been changed
in ITEM 4, paragraph 1 to add clarity to the statement.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Dwyer and Company , CPA, PC, the Company's independent auditor
resigned on October 20, 2003. TSI, Inc. ( "the Company"),
accepted the resignation of Dwyer & Company, CPA, PC as the
Company's independent accountant, on October 20, 2003 when the
review for the quarter ended September 30, 2003 was completed.
Dwyer & Company, CPA, PC reports on the Company's financial
statements as of and
for the years ended December 31, 2002 and December 31, 2001
contained no adverse opinion or a disclaimer of opinion, and
were not qualified or modified as to uncertainty, audit scope
or accounting principles.
During the years ended December 31, 2002 and December 31, 2001
and through the resignation date, October 20, 2003, there have
been no disagreements with Dwyer & Company, CPA, PC on any
matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure. A letter
from Dwyer & Company, CPA, PC is attached as Exhibit 16.
During the years ended December 31, 2003 and December 31, 2002
and through the date of this Form 8-K, there have been no
reportable events (as defined in Regulation S-K
Item 304(a)(1)(v).
On February 23, 2004, the Company engaged the accounting firm of
Anderson ZurMuehlen & Co., P.C. as its new independent accountant.
Anderson ZurMuehlen & Co., P.C. has accepted the appointment,
subject to the results of its standard due diligence procedures.
During the years
ended December 31, 2002 and December 31, 2001 or the subsequent
interim period through February 23, 2004, the Company did not
consult with Anderson ZurMuehlen & Co., P.C. regarding: (i) the
application of accounting principles to a specified transaction
either completed or proposed; (ii) the type of audit opinion that
might be rendered on the Company's financial statements; or (iii)
any matter that was the subject of a disagreement with the
Company's former accountant or a reportable event (as contemplated
by Item 304 of Regulation S-K)
ITEM 7: FINANCIAL STATEMENTS AND EXHIBITS.
(a ). Not applicable
(b ). Not applicable
(c ). Exhibits
Exhibit 16. Letter from Dwyer & Company, CPA, PC dated April 29,
2004, is attached to this report.
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.
M CORP
Dated: April 27, 2004 By: /s/ S.M. McCann
Sheila M. McCann Its: President
INDEX TO EXHIBITS
Number Description
16 Letter from Dwyer & Company, CPA, PC dated April 29, 2004.
EXHIBIT 16
[DWYER & COMPANY, CPA, PC LETTERHEAD]
DWYER & COMPANY, CPA, PC [LOGO]
18 6TH Street North, Suite 200, Great Falls, MT 59401
Phone (406) 453-2463 Fax (406) 727-3225
April 29, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the Form 8-K/A, item 4, including
amended disclosures, for TSI, Inc. (SEC File
No. 0-2054) dated April 27, 2004, and we agree
with the statements made therein concerning
my resignation.
Sincerely,
/s/ Dwyer & Company, CPA, PC
Dwyer & Company, CPA, PC