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) September 10, 2002.
INTREPID TECHNOLOGY & RESOURCES, INC.
(Exact name of registrant as specified in its charter)
Idaho 000-30065 82-0230842
(State or other jurisdiction of incorporation) (Commission File Number) (IRS Employer Identification Number)
501 Broadway, Suite 200, Idaho Falls, Idaho 83402
(Address of principal executive offices) (Zip Code)
Registrants telephone number, including area code: (208) 529-5337
- ------------------------------------------------------------------------------
(Former name or former address, if changed since last report.)
ITEM 1. CHANGES IN CONTROL OF REGISTRANT.
None.
ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS.
None.
ITEM 3. BANKRUPTCY OR RECEIVERSHIP.
None.
ITEM 4. CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT.
This amended filing on Form 8-K/A is to correct certain disclosure deficiencies
to Item 4. of Form 8-K filed on May 24, 2002, as required by Item 304 of SEC
regulation S-B. Included herein are the correspondence from the Company and the
letter from predecessor accountant.
1. Letter from the Company
United States Securities and Exchange Commission
Washington, D.C. 20549
RE: Form 8-K filed on May 24, 2002
Dear Commissioners:
The company's decision to change accountants from Scott Beggs & Company
Certified Public Accountants to Balukoff Lindstrom & Co., P.A. was recommended
and approved by the directors of the company as required by Item 304(a)(1)iii of
Item 304.
The former accountants report on the financial statements for the company for
the last two years did not contain any adverse opinion or a disclaimer of
opinion nor was there a qualification or modification as related to Item
309(a)(ii) of Item 304.
There have been no disagreements with Scott Beggs & Company Certified Public
Accountants with respect to accounting or auditing issues of the type discussed
in Item 304(a)(iv) of Regulation S-B for the two most recent fiscal years and
all of the subsequent interim periods prior to their replacement as the
company's auditor.
Neither the registrant nor someone on its behalf has consulted with the new
accountants regarding any of the accounting or auditing concerns stated in Item
304(a)(2) of Regulation S-B during the two most recent fiscal years or any
subsequent interim period prior to engaging the new accountants.
Sincerely,
Jacob D. Dustin
Secretary
Intrepid Technology and Resources, Inc.
501 W. Broadway, Suite 200
Idaho Falls, ID 83402
2. Letter from Predecessor Accountants
SCOTT BEGGS & COMPANY
Certified Public Accountant
Established 1986
304 E. Cameron Avenue 137 N. 8th Avenue Kellogg, ID 83837 St. Maries, ID 83861
208-784-1124 208-245-4117 208-783-0304 Fax Fax 208-245-1817 800-403-1124
Toll-Free
E-Mail: SilverValley@Beggs-CPA.com StMaries@Beggs-CPA.com
www.beggs-cpa.com
13 June 2002
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
COMMISSIONERS:
We have read the statements made by Intrepid Technologies and Resources, Inc.,
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated May 24, 2002. We agree
with the statements concerning our Firm in such Form 8-K.
Thank you.
Sincerely,
/s/ Scott Beggs & Company
-------------------------
Scott Beggs & Company
Certified Public Accountant
ITEM 5. OTHER EVENTS.
None.
ITEM 6. RESIGNATIONS OF REGISTRANT'S DIRECTORS
None.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
None.
ITEM 8. CHANGE IN FISCAL YEAR.
None.
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.
(Registrant) INTREPID TECHOLOGY & RESOURCES, INC.
/s/ Dennis D. Keiser
---------------------------
Dennis D. Keiser, President
Date: September 10, 2002
*Print name and title of the signing officer under his signature