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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
December 27, 2000
DATE OF REPORT
(DATE OF EARLIEST EVENT REPORTED)
LEADING-EDGE EARTH PRODUCTS, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
319 Nickerson St. #186
Seattle, WA 98109
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)
800-788-3599
REGISTRANT'S TELEPHONE NUMBER
Oregon 93-67656-S 93-1002429
(STATE OF INCORPORATION) (COMMISSION FILE NUMBER) (I.R.S. EMPLOYER)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
1. LEEP'S CERTIFYING ACCOUNTANT SUBMITTED A RESIGNATION LETTER TO THE
COMPANY ON DECEMBER 27, 2000.
2. THE CERTIFYING ACCOUNTANT HAS ALWAYS INCLUDED IN HIS OPINIONS ON THE
COMPANY'S FINANCIAL STATEMENTS A "GOING CONCERN QUALIFICATION" HAVING
TO DO WITH UNCERTAINTIES ABOUT THE ABILITY OF THE COMPANY TO CONTINUE
AS A GOING CONCERN.
3. LEEP HAS NOT VOTED TO CHANGE ACCOUNTANTS SINCE THE RESIGNATION TOOK
PLACE BECAUSE OF THE ACCOUNTANT'S CHANGING CIRCUMSTANCES AND WAS NOT
INSTIGATED BY LEEP.
4. THERE HAVE BEEN NO DISAGREEMENTS ON ANY MATTER OF ACCOUNTING
PRINCIPLES OR PRACTICES, FINANCIAL STATEMENT DISCLOSURES, OR AUDITING
SCOPE OR PROCEDURES.
5. AT THIS TIME THE REGISTRANT HAS NOT IDENTIFIED A NEW INDEPENDENT
ACCOUNTANT.
6. LEEP'S FORMER ACCOUNTANT'S LETTER OF RESIGNATION AND RESPONSE TO THIS
FILING ARE ATTACHED.
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[W. ALAN JORGENSEN LETTERHEAD]
December 26, 2000
Board of Directors
Leading-Edge Earth Products, Inc.
319 Nickerson St. #186
Seattle, WA 98109
VIA FACSIMILE 206-361-0386
Gentlemen:
This is to confirm that effective December 26, 2000, the client-auditor
relationship between Leading-Edge Earth Products, Inc. (Commission File
33-67656) and W. Alan Jorgensen, CPA has ceased.
With respect to Item 304 of Regulation SB you are advised that my opinions
on the Company's financial statements for fiscal year ends at April 30, 1999,
and 2000 have been modified with a "going concern qualification", having to do
with uncertainties about the ability of the Company to continue as a going
concern. Also, there have been no disagreements on any matter of accounting
principles or practices, financial statement disclosures, or auditing scope or
procedures.
Sincerely,
/s/ W. ALAN JORGENSEN
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W. Alan Jorgensen
Copy: Office of the Chief Accountant
Via Fax 202-942-9656
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
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W. ALAN JORGENSEN
Certified Public Accountant
720 Third Avenue, Suite 1910, Seattle, WA 98104
206 521-0403 Fax 206-624-3999
December 30, 2000
Securities & Exchange Commission
450 Fifth Street SW
Washington, D.C. 20549
Re: Leading Edge Earth Products, Inc. SEC file number 33-67656-S
Ladies and Gentlemen:
I am in agreement with the statements made by the above registrant in its
Form 8-K dated December 27, 2000 except I cannot confirm that a vote on the
matter has not taken place, or that new accountants have not been identified.
Sincerely,
/s/ W. ALAN JORGENSEN
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W. Alan Jorgensen, CPA