UNITED STATES
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): June 22, 2004
ATNG INC.
(Exact name of registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation)
000-28519 76-0510754
(Commission File Number) (IRS Employer Identification No.)
1549 LEROY STREET, SUITE D-200
FENTON, MICHIGAN 48430
(Address of principal executive offices) (Zip Code)
(810) 714-2978
(Registrant's telephone number, including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On June 24, 2004, the Registrant dismissed its independent auditor, Russell
and Atkins PLC ("Russell and Atkins").
Russell and Atkins' reports on the Registrant's financial statements for
the years ended December 31, 2002 and 2003 did not contain an adverse opinion or
a disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope, or accounting principles, except that Russell and Atkins reports on
the Registrant's Form 10-KSB for the years ended December 31, 2002 and 2003
raised substantial doubt about its ability to continue as a going concern.
The decision to dismiss Russell and Atkins was recommended by the
Registrant's Board of Directors.
During the two most recent fiscal years and any subsequent interim period
through June 24, 2004 there have not been any disagreements between the
Registrant and Russell and Atkins 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 Russell and Atkins, would
have caused it to make reference to the subject matter of the disagreements in
connection with its reports on the financial statements for such periods.
Regulation S-K Item 304(a)(1)(v) is not applicable to this report.
On June 22, 2004 the Registrant engaged Malone & Bailey, P.C., certified
public accountants, ("Malone & Bailey") as the Registrant's independent
accountants to report on the Registrant's balance sheet as of December 31, 2004,
and the related combined statements of income, stockholders' equity and cash
flows for the years then ended. The decision to appoint Malone & Bailey was
approved by the Registrant's Board of Directors.
During the Registrant's two most recent fiscal years and any subsequent
interim period prior to the engagement of Malone & Bailey, neither the
Registrant nor anyone on the Registrant's behalf consulted with Malone & Bailey
regarding either (i) the application of accounting principles to a specified
transaction, either contemplated or proposed, or the type of audit opinion that
might be rendered on the Registrant's financial statements or (ii) any matter
that was either the subject of a "disagreement" or a "reportable event."
The Registrant has provided the former accountants with a copy of this
report before its filing with the Commission. The Registrant has requested the
former accountants to furnish the Registrant with a letter addressed to the
Commission stating whether it agrees with the statements made by the Registrant
in this report and, if not, stating the respects in which they do not agree.
The Registrant has filed the former accountants' letter as an exhibit to this
report.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial Statements.
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None.
(b) Exhibits.
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The following exhibit is filed herewith:
EXHIBIT NO. IDENTIFICATION OF EXHIBIT
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16 Letter from Russell and Atkins, stating whether they agree with the
statements made by the Registrant in this report.
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.
Date: July 22, 2004 ATNG INC.
By /s/ Robert C. Simpson
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Robert C. Simpson, President