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) March 6, 2002
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DYNATEM, INC.
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(Exact name of Registrant as specified in its charter)
California 0-16250 95-3627099
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification Number)
23263 Madero, Suite C, Mission Viejo, California 92691
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(Address of principal executive offices)
Registrant's telephone number, including area code: (949) 855-3235
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(Former name or former address, if changed since last report)
Page 1 of 5
Exhibit Index on Page 4
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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(1) Previous Independent Accountants
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(i) On March 6, 2002, Corbin & Wertz resigned as the
independent accountants for Dynatem, Inc. (the "Company").
(ii) Neither of the reports of Corbin & Wertz on the
Company's financial statements for the two most recent fiscal years contained an
adverse opinion or a disclaimer of opinion, nor was either such report qualified
or modified as to uncertainty, audit scope or accounting principles.
(1) During the Company's two most recent fiscal years
and through March 6, 2002, there were no disagreements with Corbin & Wertz 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 Corbin & Wertz, would have caused them to make a
reference thereto in their report on the financial statements for such years.
(2) During the Company's two most recent fiscal years and
through March 6, 2002, there have been no reportable events (as defined in
Regulation S-B Item 304(a)(1)(iv)(B)).
(iii) The Company has requested that Corbin & Wertz furnish it
with a letter addressed to the Securities and Exchange Commission stating
whether or not Corbin & Wertz agrees with the above statements. A copy of such
letter, dated March 6, 2002, is filed as Exhibit 16 to this Form 8-K.
(2) The Company engaged Squar, Milner, Reehl & Williamson LLP
as its new independent accountants as of March 6, 2002.
(3) During the Company's two most recent fiscal years and
through March 6, 2002, neither the Company, nor anyone on its behalf, consulted
with Squar, Milner, Reehl & Williamson LLP regarding either the application of
accounting principles to a specified transaction, either completed or proposed;
or the type of audit opinion that might be rendered on the Company's financial
statements; or any matter that was either a subject of disagreement (as defined
in Item 304(a)(1)(iv)(A) of Regulation S-B and the related instructions to that
Item) or a reportable event (as described in Item 304(a)(1)(iv)(B) of Regulation
S-B).
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
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(a) Financial statements of businesses acquired.
None
(b) Pro forma financial information.
None
(c) Exhibits
16 Letter regarding change in certifying accountant.
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Exhibit Index on Page 4
SIGNATURES
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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.
DYNATEM, INC.
Date: March 6, 2002 By: /s/ Michael Horan
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Michael Horan
President
Page 3 of 5
Exhibit Index on Page 4
EXHIBIT INDEX
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Exhibit Sequential
Number Page Number
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16 Letter regarding change in certifying accountant. 4
Page 4 of 5
Exhibit Index on Page 4