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 (DATE OF EARLIEST EVENT REPORTED): APRIL 22, 2002 SPORTS RESORTS INTERNATIONAL, INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) MICHIGAN (STATE OR OTHER JURISDICTION OF INCORPORATION) 2-98277C 38-3262264 (COMMISSION FILE NUMBER) (I.R.S. EMPLOYER IDENTIFICATION NUMBER) 951 AIKEN ROAD, OWOSSO, MI 48867 (ADDRESS OF PRINCIPAL EXECUTIVE OFFICE) (ZIP CODE) (989) 725-8354 (REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE) NONE (FORMER NAME AND FORMER ADDRESS, IF CHANGED SINCE LAST REPORT) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On April 17, 2002, the Registrant was notified by Deloitte & Touche LLP of its decision to resign as the Registrant's independent public accountants. Deloitte & Touche has not included, in either of the past two years, an adverse opinion or a disclaimer of opinion, or a qualification or modification as to uncertainty, audit scope or accounting principles, with respect to financial statements of the Registrant. During the two most recent fiscal years of the Registrant ended December 31, 2001, and the subsequent interim period through April 17, 2002, there were no disagreements between the Company and Deloitte & Touche on any matter of accounting principles or practices, financial disclosure or auditing scope or procedure, which disagreements, if not resolved to Deloitte & Touche's satisfaction would have caused Deloitte & Touche to make reference to the subject matter of the disagreement in connection with its reports. A letter from Deloitte & Touche addressed to the Securities and Exchange Commission is attached to this report as Exhibit 16.1. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (c) Exhibits. Exhibit No. Description of Exhibits 16.1 Letter from Deloitte & Touche LLP regarding change in certifying accountant issued April 22, 2002. 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. SPORTS RESORTS INTERNATIONAL, INC By: /s/ Gregory T. Strzynski ----------------------------- Gregory T. Strzynski Chief Financial Officer EXHIBIT INDEX Exhibit No. Description of Exhibits 16.1 Letter from Deloitte & Touche LLP regarding change in certifying accountant issued April 22, 2002.