SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
(Amendment No. 1)
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported)..................July 31, 2000
TILDEN ASSOCIATES, INC.
------------------------------------------------------
(Exact name of registrant as specified in its charter)
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
Delaware 0001027484 11-3343019
- --------------------------------------------------------------------------------
1325 Franklin Avenue, Suite 165, Garden City, New York 11530
- --------------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
N/A
- --------------------------------------------------------------------------------
(Former name or former address, if changed since last report.)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) The Registrant's former Accountant, POLANSKY, KULBERG & CO., LLP
was dismissed by the Registrant.
[P. 13034] CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE.
REG. SS.229.304. ITEM 304. (A)(1)
(ii) The principal accountant's report on the financial statements for
the past year did not contain an adverse opinion or a disclaimer of opinion, or
was qualified or modified as to uncertainty, audit scope, or accounting
principles.(1)
(iii) The principal decision to change accountants was recommended and
approved by the Board of Directors.
- --------
(1)The former Accountant did not prepare the Report for the year 1998.
(iv) During the registrant's two most recent fiscal years and any
subsequent interim period preceding such dismissal there were no disagreements
with the former accountant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope of procedure which
disagreement(s), if not resolved to the satisfaction of the former accountant,
would have caused it to make reference to the subject matter of the
disagreement(s) in connection with its report.
(b) A new independent accountant has been engaged as the principal
accountants to audit the registrant's financial statements, who is identified
as: Goldstein & Ganz, P.C., 98 Cutter Mill Road, Suite 364, Great Neck, New York
11021. The retention was made on August 1, 2000.
(i) The basis for the retention of the new accountants to succeed the
former accountants was again, not in any manner based upon any disagreements
with either accounting firm but solely based upon consideration of the agreement
of fees payable by the corporation for the professional services to be rendered.
The registrant has provided the former accountant and present accountant with a
copy of the disclosures is making a response to item 304(I)(a).
(ii) Registrant has requested the former accountant to furnish the
registrant with a letter addressed to the commission stating whether it agrees
with the statements made by the registrant in response to items 304(a) and, if
not, requiring said former accountant to state the respect in which it does not
agree.
(iii) The former accountants response letter has been received at the
time of the filing of this amended report, containing this disclosure and has
been filed forth upon receipt from said former accountants.
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.
TILDEN ASSOCIATES, INC.
-------------------------------------
(Registrant)
Date: August 14, 2000 By:/s/ MARVIN E. KRAMER
------------------------- -----------------------------------
MARVIN E. KRAMER
Vice President Law & Finance