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: December 31, 1999
MAS Acquisition XIX Corp.
(Exact name of registrant as specified in its chapter)
Indiana
(State or other jurisdiction of incorporation)
0-27171
(Commission File Number)
35-208971
(IRS Employer Identification No.)
2963 Gulf to Bay Boulevard, Suite 265
Clearwater, FL 33759
(Address of principal executive offices and zip code)
(727) 669-7781
(Registrant's telephone number, including area code)
ITEM 4. CHANGE OF ACCOUNTANT
Pursuant to Item 304 of Regulation S-B, the registrant states:
(a)(1) The former management of MAS Acquisition XIX Corp. (the "Company" or
"MAS") retained Tubbs & Bartnick, P.A., certified public accountants,
as the Company's accountant. Tubbs & Bartnick, P.A., conducted its
last audit of the Company on or about June 30, 1999.
(i) The Company's former management decided not to reappoint Tubbs &
Bartnick, P.A. as its independent accountant. As of December 31, 1999,
the client-auditor relationship between the Company and Tubbs &
Bartnick, P.A., ceased.
(ii) The financial statements reported on by Tubbs & Bartnick, P.A., were
not subject to an adverse or qualified opinion, or a disclaimer of
opinion and were not modified as to uncertainty, audit scope or
accounting principles during the past two fiscal years ending June 30,
1999, and the interim period through December 31, 1999;
(iii) The Company's current management reviewed the corporate records for
the relevant time period, however, it was unable to determine (a)
whether the former accountant resigned (or declined to stand for
reelection) or was dismissed, and (b) whether his resignation or
dismissal was approved by the board of directors.
(iv)(A) There were no disagreements related to accounting principles or
practices, financial statements disclosure, or auditing scope or
procedure during the past two fiscal years ending June 30, 1999 and
the interim period through December 31, 1999.
(B) Not applicable;
(C) Not applicable;
(D) Not applicable; and
(E) Not applicable.
(2) On March 3, 2000, the Company was acquired by Pinnacle Business
Management, Inc., ( "Pinnacle") and became a wholly owned subsidiary
of Pinnacle. On September 21, 2000, Pinnacle retained its current
accountant, Bagell, Joseph, Levine, Firestone & Company, L.L.C.,
certified public accountants, as accountants for the Company. This
change of accountant was disclosed in the Company's Form 10-KSB for
the period ended 6-30-2000. Letter regarding the change in accountant
dated September 21, 2000, certifying Bagell, Joseph, Levine, Firestone
& Company, L.L.C. as accountant for the Company, is incorporated by
reference to the Company's Form 10-KSB for the period ended 6-30-2000,
filed on September 29, 2000.
(i) Not applicable; and
(ii) Not applicable.
(3) The Company has provided to Tubbs & Bartnick, P.A., its former
accountants, a copy of the disclosures contained in this Item 4 and
requested a letter from Tubbs & Barntick, P.A., addressed to the
Commission, confirming the statements made by the Company in this Item
4. A copy of such letter is attached as Exhibit 16 (b).
ITEM 7. EXHIBITS
16(a) Letter regarding the change in accountant dated September 21, 2000
certifying Bagell, Joseph, Levine, Firestone & Company, L.L.C. as
accountants for the Company is incorporated by reference to the
Company's Form 10-KSB, filed on September 29, 2000.
16(b) Letter from former accountant, Tubbs & Bartnick, P.A., dated March
21, 2001, issued pursuant to Item 304 (a)(3) of Regulation S-B.
16(c) Letter from the Company's current accountant, Baggell, Joseph &
Company, dated March 20, 2001, issued pursuant to Item 304 of
Regulation S-B.
SIGNATURES:
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
MAS Acquisition XIX Corp.
/s/ Jeffrey G. Turino
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Jeffrey G. Turino, Chief Executive Officer and Director
/s/ Michael Bruce Hall
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Michael Bruce Hall, President and Director