UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K/A
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): September 7, 2005
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Avenue Entertainment Group, Inc.
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(Exact Name of Registrant as Specified in Its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
001-12885 95-4622429
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(Commission File Number) (IRS Employer Identification No.)
10 West 66th Street
New York, New York 10023
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(Address of principal executive offices, including zip code)
(212) 769-3814
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(Registrant's Telephone Number, Including Area Code)
777 Westchester Ave., White Plains, NY 10604
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(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes in Registrant's Certifying Accountant.
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(a) By letter dated September 7, 2005, Singer Lewak Greenbaum &
Goldstein LLP ("Singer Lewak"), which serves as the independent registered
public accounting firm for Avenue Entertainment Group, Inc. (the "Company"),
notified the Company that Singer Lewak has decided to resign as the Company's
auditor. Singer Lewak did not seek the Company's consent to its resignation.
Therefore, Singer Lewak's decision to resign was not recommended or approved by
the Company's Board of Directors.
The reports of Singer Lewak on the Company's consolidated financial
statements as of and for each of the fiscal years ended December 31, 2003 and
2004 did not contain an adverse opinion or a disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope, or accounting
principles, but did contain explanatory language regarding substantial doubt
about the Company's ability to continue as a going concern. During the fiscal
years ended December 31, 2003 and 2004, and through September 7, 2005, there
have been no disagreements (as described under Item 304(a)(1)(iv) of Regulation
S-B) between the Company and Singer Lewak on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure,
which disagreements, if not resolved to Singer Lewak's satisfaction, would have
caused Singer Lewak to make reference to the subject matter thereof in their
report.
The Company has provided Singer Lewak with a copy of this Form 8-K and
has asked Singer Lewak to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether Singer Lewak agrees with the
statements made by the Company and, if not, stating the respects in which it
does not agree. A copy of such letter is attached hereto as Exhibit 16.1.
Item 9.01 Financial Statements and Exhibits.
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(c) Exhibits.
16.1 Letter of Singer Lewak Greenbaum & Goldstein LLP, dated
September 29, 2005.
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.
CENTENNIAL COMMUNICATIONS CORP.
By: /s/ GENE FELDMAN
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Date: September 30, 2005 Gene Feldman
President, Chief Executive Officer
and Chief Financial Officer
EXHIBIT INDEX
Exhibit No. Description
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16.1 Letter of Singer Lewak Greenbaum & Goldstein LLP, dated September
29, 2005.