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 (Date of Earliest Event Reported) October 22, 2001
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WESTERN MEDIA GROUP CORPORATION
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(Exact Name of Registrant as Specified in its Charter)
Minnesota 2-71164 41-1311718
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(State or Other (Commission (I.R.S. Employer
Jurisdiction of File Number) Identification No.)
69 Mall Drive, Commack, New York 11725
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Address of Principal Executive Offices) (Zip Code)
917-626-6516
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(Registrant's Telephone Number, Including Area Code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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On October 22, 2001, Western Media Group Corporation's (the
"Company") independent accountant, Callahan, Johnston & Associates, LLC
("Callahan"), resigned as the Company's independent auditor. The stated reason
for the resignation is that the Company has moved its offices to New York and
would be better served by a certified public accounting firm in that area.
During the Company's two most recent fiscal years, and the subsequent
interim periods, prior to October 22, 2001, there were no disagreements with
Callahan on any matter of accounting principles or practices, financial
statement disclosure, auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of Callahan, would have caused it to make reference
to the subject matter of the disagreement in connection with its reports.
For the fiscal years ended December 31, 2000 and December 31, 1999,
Callahan's report on the Company's financial statements contained an opinion
that there was doubt as to the Company's ability to continue as a going concern.
The Company did not disagree with these opinions and they were not the cause for
Callahan's resignation.
On October 22, 2001, the Company retained as its new independent
accountant, Farber, Blicht, Eyerman & Herzog, LLP, 255 Executive Drive, Suite
215, Plainview, New York 11803.
ITEM 7. EXHIBITS
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Exhibit SEC Ref. Title
1 (16) Letter re: Change in Certifying Accountant
2 (16) Letter re: Change in Certifying Accountant
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
as amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
Western Media Group Corporation
DATED: October 31, 2001 By: /s/ Konrad Kim, President
Exhibit (1)
Callahan, Johnston & Associates, LLC
Certified Public Accountants and Consultants
October 22, 2001
To the Board of Directors
Western Media Group Corporation
11900 Wayzata Bou1evard, Suite 100
Minneapolis, Minnesota 55305
As previously discussed, the Company is currently moving its headquarters to New
York. With this in mind the Company would better served by a certified p\1blic
accounting firm in that area. With that in mind please accept this as our formal
resignation as the auditors for Western Media Group Corporation.
As the Company is aware, this resignation needs to be reported to the Securities
and Exchange Commission on a Form 8-K filing. If the successor auditor is known
that appointment can be announced at the same time.
We wi11 be glad to assist in the transition. With this in mind please let us
know who the successor auditor will be.
Sincerely,
CALLAHAN, JOHNSTON & ASSOCIATES, LLC
/s/
Scott M. Callahan
Certified Public Accountant
7400 Lyndale Avenue South, Suite 140, Minneapolis, MN 55423
Telephone: (612)861-0970 Fax: (612)861-5827
Email: cjacallahan@qwest.net
Exhibit (2)
Callahan, Johnston & Associates, LLC
Certified Public Accountants and Consultants
October 31, 2001
To Western Media Group Corporation
c/o Darren L. Ofsink
Guzov, Steckman & Ofsink, LLC
600 Madison Avenue, 22nd Floor
New York, New York 10022
Dear Mr. Ofsink:
I have reviewed the draft Form 8-K regarding Western Media Group Corporation's
change in certifying accountant. There have been no disagreements with Western
Media Group Corporation on any matter of accounting principles or practice,
financial disclosure, audit scope or procedure. As previously communicated, our
resignation as the auditors for Western Media Group Corporation was due to the
move of the Company's headquarters to New York.
Sincerely,
CALLAHAN, JOHNSTON & ASSOCIATES, LLC
/s/ Scott M. Callahan
Scott M. Callahan
Certified Public Accountant
7400 Lyndale Avenue South, Suite 140, Minneapolis, MN 55423
Telephone: (612)861-0970 Fax: (612)861-5827
Email: cjacallahan@qwest.net