CURRENT REPORT FOR ISSUERS SUBJECT TO THE
1934 ACT REPORTING REQUIREMENTS
FORM 8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934.
Date of Event: September 23, 2002 (date of earliest event reported)
CYBER WRESTLING, INC
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(Exact name of registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation or organization)
0-32707 88-0360530
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(Commission File Number) (IRS Employer Identification Number)
268 West 400 South, Suite 300, Salt Lake City,
Utah 84101 (Address of principal executive
offices)
(801) 575-8073
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(Registrant's telephone number, including area code)
ITEM 4. Changes in Registrant's Certifying Accountant
On September 23, 2002, Cyber Wrestling, Inc ("Wrestling") ended its
client-auditor relationship with Andersen, Andersen & Strong, L.C. ("Andersen")
as its principal accountant engaged to audit Wrestling's financial statements. .
The audit report of Andersen for the most recent fiscal year, 2001, and
subsequent interim periods (the "reporting periods") have not contained any
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope, or accounting principles. Except as noted when
there is doubt about ability to continue as a going concern.
In connection with the reporting periods, Wrestling has had no disagreements
with Andersen 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 Andersen to make reference
in connection with their opinion to the subject matter of the disagreement.
Additionally, during the reporting period there were no reportable events, as
defined in Item 304(a)(1)(iv) of Regulation S-B.
Wrestling provided Andersen a copy of this report prior to filing it with the
Securities Exchange Commission ("SEC"). Wrestling requested that Andersen
furnish Wrestling with a consent letter stating whether Andersen agrees with the
above statements, a copy of which is filed as Exhibit 16(ii) to this Form 8-K.
On September 23, 2002, Wrestling retained Jones Simkins L.L.P., of Logan, Utah
("Jones"), to be its principal accountant, engaged to audit Wrestling's
financial statements. This action was taken to replace the Utah based firm of
Andersen, Andersen & Strong, L.C. ("Andersen"). Andersen and Wrestling have had
no disagreements over management practices or accounting policies. The change in
auditors becomes effective September 23, 2002. Wrestling's Board of Directors
approved the engagement of Jones as the principal accountant.
Prior to engaging Jones, Wrestling did not consult with Jones regarding the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
Wrestling's financial statements, or any other financial presentation,
whatsoever.
Wrestling provided Jones with a copy of this report prior to filing it with the
SEC. Wrestling requested that Jones furnish Wrestling with an consent letter,
addressed to the SEC, stating whether Jones agrees with the above statements. A
copy of that consent letter, dated September 23, 2002, is attached hereto, as
Exhibit 16(i). Also attached, as Exhibit 16(ii), is the consent to change of
auditing firms, from Andersen.
ITEM 7. Financial Statements and Exhibits
The following exhibits are included as part of this report:
Exhibit No. Page No. Description
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16(i) 3 Consent letter from Jones Simkins L.L.P.
16(ii) 4 Consent of Andersen, Andersen & Strong, L.C. to change in independent auditors.
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 this 23 day of September, 2002.
Cyber Wrestling Inc.
/s/ Richard Surber
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Richard Surber, President
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Jones Simkins L.L.P.
P.O. Box 4747
Logan, UT 84323-0747
Phone: 435-752-1510
Certified Public Accountants
Exhibit 16(i)
September 23, 2002
Securities and Exchange Commission
450 Fifth Street. N.W.
Washington, D.C. 20549
Re: Cyber Wrestling, Inc.
-
We have read the statements, that we understand Cyber Wrestling, Inc. will
include under Item 4 of the form 8-K report it will file regarding the recent
change of auditors. We agree with such statements made regarding our firm. We
have no basis to agree or disagree with other statements made under Item 4.
Yours truly,
/s/ Jones Simkins L.L.P.
Jones Simkins L.L.P.
2
ANDERSEN, ANDERSEN & STRONG. L.C.
Certified Public Accountants
Exhibit 16(ii)
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the change in Cyber Wrestling, Inc. ("Wrestling") Certifying
Accountant as described in Item 4 of Wrestling's Form 8-K dated September 23,
2002, filed with the Securities and Exchange Commission. We have read the first
paragraph of Item 4 and are in agreement with the statements contained therein.
/s/ Andersen, Andersen & Strong, L.C.
Andersen, Andersen & Strong, L.C.
Salt Lake City, Utah
September 23, 2002
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