UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/3-A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
of the
SECURITIES EXCHANGE ACT OF 1934
Date of Event Requiring Report: November 3, 2001
DELTA CAPITAL TECHNOLOGIES, INC.
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(Exact Name of Registrant as Specified on its Charter)
000-27407 98-0187
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(Commission File Number) (IRS Employer Identification Number)
DELAWARE
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(State or Other Jurisdiction of Incorporation or Organization)
Suite B201, 1331 Homer Street
Vancouver, British Columbia V6B 5M5 Canada
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(Address of Principal Executive Offices)
(604) 644-4979
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(Registrant's Telephone Number, Including Area Code)
ITEM 4. Changes in Registrant's Certifying Accountant
On October 20, 2000, Peterson Sullivan PLLC resigned as the auditors of Delta
Capital Technologies, Inc. ("the Company"), subsequent to that date, Peterson
Sullivan PLLC reached agreement with the Company to be reinstated as the
Company's auditors. This reinstatement was effective as of November 3, 2000.
The audit reports of Peterson Sullivan PLLC on the Company's financial
statements for the fiscal year ending December 31, 2000 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
included an explanatory paragraph for a going concern uncertainty.
In connection with the audits of the fiscal year ending December 31, 2000 and
the subsequent interim periods through June 30, 2001, and up to October 20, 2001
the date of Peterson Sullivan PLLC's resignation, the Company had no
disagreements with Peterson Sullivan PLLC on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedures,
which disagreements, if not resolved to their satisfaction, would have caused
Peterson Sullivan PLLC 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).
The Company provided Peterson Sullivan PLLC with a copy of this report prior to
filing it with the SEC. The Company requested that Peterson Sullivan PLLC
furnish the Company with a letter stating whether Peterson Sullivan PLLC agrees
with the above statements. A copy of that letter dated prior to the filing
hereof is filed as Exhibit 16(i) to this Form 8-K.
ITEM 7. Financial Statements and Exhibits
The following exhibit(s) are included as part of this report:
EXHIBIT PAGE
NO. NO. DESCRIPTION
16(i) * Letter from Peterson Sullivan PLLC stating that it has
reviewed the Form 8-K/2A and has no objection to the
statements made within it.
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.
Dated: November 15, 2001
Delta Capital Technologies, Inc.
By: /s/ Judith Miller
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Judith Miller, Director and Corporate Secretary
(Letterhead of )
Peterson Sullivan P.L.L.C
601 Union Street Suite 2300
Seattle, WA 98101
Certified Public Accountant
November 15, 2001
Securities and Exchange Commission
450 Fifth St NW
Washington DC 20549
RE: AUDITORS RESIGNATION AND REINSTATEMENT
Peterson Sullivan PLLC resigned as the auditors of Delta Capital Technologies,
Inc. ("the Company") on October 20, 2000. On November 3, 2000, Peterson Sullivan
PLLC was reinstated as the auditors of the Company.
Peterson Sullivan PLLC has reviewed the Company's Form 8-K/A dated November 15,
2001, and Peterson Sullivan PLLC has no objections to the contents of the form
and agrees with the statements contained therein.
If you have any questions, please contact Mr. Ray Holmdahl at (206) 382-7777.
Very truly yours,
/s/ Peterson Sullivan PLLC
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drb
cc: Judith Miller, Director and Corporate Secretary
Delta Capital Technologies, Inc.