SECURITIES AND EXCHANGE COMMISION
WASHINGTON, DC 20549
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FORM 8-K/A
SECOND AMENDMENT
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): May 15, 2001
Fourth Quarter Fiscal Year 1994
WASTE CONVERSION SYSTEMS, INC.
(Exact name as specified in its charter)
Nevada 33-58972 22-280078
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(State or other Jurisdiction (Commission File Number) (IRS Employer
of Incorporation) Identification Number)
4871 N. Mesa Drive, P.O. Box 69, Castle Rock, CO 80104-0069
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(Address of Principal Executive Office) (Zip code)
Registrant's telephone number, including area code (303) 419-2999
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6890 So. Tucson Way, Suite 200, Englewood, CO 80112 (303) 790-8300
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(Former address, if changed since last report)
Exhibit Index on page 2
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WASTE CONVERSION SYSTEMS, INC.
FORM 8-K/A
INDEX
Item 4. Changes in Registrant's Certifying Accountant ........................ 3
Signature .................................................................... 4
Exhibit 16. BDO Seidman LLP letter to the Commission dated July 20, 2001 ..... 5
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
During the fourth quarter of fiscal year 1994, the Company, through its
former management and Board of Directors, and BDO Seidman LLP mutually agreed
not renew their engagement as the Company's auditor. To the best of the new
management's knowledge, based upon a reasonable investigation, there were no
disagreements on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which, if not resolved to
BDO Seidman LLP's satisfaction would have caused them to make reference to the
subject matter of the disagreement(s) in connection with their report during the
period covering fiscal years 1992 and 1993 through the subsequent interim period
through the date the relationship ended during the fourth quarter of fiscal year
1994. Their reports on such financial statements contained a modification that
expressed substantial doubt about the Company's ability to continue as a going
concern.
The Company had and has no disagreements with these reports. The
Company is not aware, after reasonable investigation, of any reportable events,
as described in Item 304 (a)(1)(iv) and (a)(1)(v) of Regulation S-K and S-B,
occurring during fiscal years 1992 and 1993 or during the interim period through
the date the relationship ended in the fourth quarter of 1994.
The last audited financial statement for the Registrant was done by BDO
Seidman LLP and was dated December 24, 1993 for the period ending September 30,
1993. Although the Registrant filed unaudited financial statements in its Forms
10-QSB for the first, second and third quarters of fiscal year 1994, the
Registrant has not filed an audited financial statement since the one contained
in the Company's Form 10-KSB for fiscal year 1993. The Company did not engage
another auditor until June 25, 2001. The Company is currently attempting to
update its Form 10-KSB filings for the fiscal years 1994 through 2000.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
Exhibit 16: Letter from BDO Seidman LLP, Registrant's former
accountant, addressed to the Commission pursuant to Regulation S-K, 17 C.F.R.
ss.229.304(a)(3).
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SIGNATURES
In accordance with the requirements of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned thereunto duly
authorized.
Dated: July 20, 2001.
WASTE CONVERSION SYSTEMS, INC.
/s/ Glenna Price, Secretary
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Glenna Price, Secretary
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