UNITED STATES
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
Date of Report: March 6, 2000
(Date of earliest event reported)
TIANRONG BUILDING MATERIAL HOLDINGS, LTD.
(Exact Name of Registrant as Specified in its Charter)
(Formerly Known as MAS ACQUISITION XVIII CORP.)
8 West 38th Street
9th Floor
New York, New York 10018
(Address of Principal Executive Offices)
212/398-7833
212/398-8695 (fax)
(Registrant's Telephone Number)
Utah 0-27167 59-2729321
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) (1) On March 6, 2000 the Registrant changed accountants from Tubbs
& Bartnick, P.A., 2300 Glades Rd., Ste. 415, Boca Raton, Florida 33413 to HJ &
Associates, 50 South Main Street, Salt Lake City, Utah 84144; (801) 328-4408.
(i) The Company decided not to reappoint Tubbs & Bartnick,
P.A. as its independent accountant;
(ii) The financial statements reported on by Tubbs &
Bartnick, P.A. were not subject to an adverse or qualified opinion, or a
disclaimer of opinion and were not modified as to uncertainty, audit scope or
accounting principles during the past two fiscal years and the interim period
through January 31, 2001;
(iii) The decision to change accountants was approved by the
Registrant's Board of Directors; and
(iv) (A) There were no disagreements related to accounting
principles or practices, financial statement
disclosure, or auditing scope or procedure during
the past two fiscal years and the interim period
through January 31, 2001;
(B) Not applicable;
(C) Not applicable;
(D) Not applicable; and
(E) Not applicable.
(2) On March 6, 2000, the Registrant engaged HJ & Associates as its
independent accountants.
(i) The Registrant did not consult with HJ & Associates, its
new independent accountants, regarding any matter prior to its engagement; and
(ii) Not applicable.
(3) The Registrant has provided to Tubbs & Bartnick, P.A, its
former accountants, a copy of the disclosures contained in this Item 4 and the
Registrant has requested a letter from Tubbs & Bartnick, P.A, addressed to the
Commission, confirming the statements made by the Registrant in this Item 4. A
copy of such letter is attached hereto.
(b) Not applicable.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c) Index to Exhibits.
Exhibit "16" Description: Letter from Tubbs & Bartnick, P.A.
pursuant to Item 304(a)(3) of Regulation S-B.
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.
Date: January 31, 2001
TIANRONG BUILDING MATERIAL HOLDINGS, LTD.
By:/s/ James Tilton
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James Tilton
President