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): February 10, 2004
SBS Interactive Co.
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(Exact name of Registrant as specified in charter)
Florida 0-28363 65-0705830
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification Number)
20 Viceroy Road, Unit 5
Concord, Ontario M4K 3N8
Canada
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(Address of principal executive offices)
Registrant's telephone number, including area code: (905) 660-0646
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Barry I. Hechtman, P.A., the independent accountants who had been engaged
by SBS Interactive Co. (the "Company") as the principal accountants to audit the
Company's consolidated financial statements, resigned effective February 10,
2004.
The report of Barry I. Hechtman, P.A. on the financial statements of the
Company as of and for the years ended December 31, 2002 and December 31, 2001
did not contain an adverse opinion, or a disclaimer of opinion, however the
report was modified as to the Company's ability to continue as a going concern.
The report was not qualified or modified as to audit scope or accounting
principles. During the Company's two most recent fiscal years and the interim
period from January 1, 2004 through the date of resignation, the Company did not
have any disagreements with Barry I. Hechtman, P.A. on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Barry I.
Hechtman, P.A., would have caused it to make a reference to the subject matter
of the disagreements in connection with its reports.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
16(c) Letter re Change in Certifying Accountant.
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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.
SBS Interactive Co.
By: /s/ Todd Gotlieb
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Todd Gotlieb, President
Dated: February 11, 2004
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EXHIBIT 16(c)
February 11, 2004
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, DC 20549
Re: SBS Interactive Co.
File No. 0-28363
We have read Item 4 of the Form 8-K of SBS Interactive Co. dated February 11,
2004, and agree with the statements contained therein.
Very truly yours,
/s/Barry I. Hechtman, P.A.
Barry I. Hechtman, P.A.