UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) July 25, 2003
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VHS NETWORKS, INC.
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(Exact name of registrant as specified in its chapter)
Florida 0-29827 22-3440510
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
5170 Dixie Road, Mississauga, Ontario L4W 1E3
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 905-238-9398
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NO CHANGE
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.
On March 15, 2003, Gary R. Brown, Chartered Accountant ("Brown") was dismissed
as the independent accountant for the Company. The reports of Brown on the
Company's financial statements within the most recent fiscal year or any
subsequent interim period, contain no adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles.
During the most recent fiscal year and any subsequent interim period preceding
Brown's dismissal, there were no disagreements with Brown on any disclosure or
auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Brown, would have caused it to make reference to the subject
matter of the disagreements in connection with its report.
No "reportable events" (as defined in Item 304(a)(1)(iv) of Regulation S-B)
occurred during the Company's most recent fiscal year and any subsequent interim
period, preceding the accounting firm of Brown's dismissal.
The Company has requested that Brown furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not Brown agrees with the
above statements. A copy of such letter shall be filed as an exhibit to a Form
8K-A.
The Company engaged SF Partnership, LLP ("SFP") as its new independent
accountants as of March 15, 2003. Prior to such date, the Company did not
consult with SFP regarding (i) the application of accounting principles to a
specified transaction, either completed or proposed; (ii) the type of audit
opinion that might be rendered by SFP on the Company's financial statements; or
(iii) any other matter that was the subject of a disagreement between the
Company and its auditor (as defined in Item 304(a)(1)(iv) of Regulation S-B and
its related instructions) or a reportable event (as described in Item
304(a)(1)(iv) 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.
VHS NETWORKS, INC.
(Registrant)
/s/ Elwin Cathcart
Date July 25 , 2003 ------------------------------------
------------------ Elwin Cathcart, CEO
*Print name and title of the signing officer under his signature.