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: July 27, 2001
SIONIX CORPORATION
(Exact name of registrant as specified in its charter)
Utah 2-95626-D 87-0428526
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
9272 Jeronimo Road, Suite 108
Irvine, California 92618
(Address of principal executive offices)
Registrant's telephone number, including area code:
(949) 454-9283
Not Applicable
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
On July 27, 2001 the Registrant engaged Kabani & Company, Inc.,
Certified Public Accountants, as the Registrant's independent accountants to
report on the Company's balance sheet as of September 30, 2001, and the related
combined statements of income, stockholders' equity and cash flows for the year
then ended. The decision to appoint Kabani & Company, Inc. was approved by the
Registrant's Board of Directors.
The Registrant dismissed Cacciamatta Accountancy Corporation as its
auditors. The firm had served as the Registrant's independent accountants for
the past fiscal year. Except for an explanatory paragraph concerning the
Registrant's ability to continue as a going concern, such accountant's report on
the Registrant's financial statements for the past year did not contain an
adverse opinion or disclaimer of opinion, nor were the opinions modified as to
uncertainty, audit scope or accounting principles, nor were there any events of
the type requiring disclosure under Item 304(a)(1)(v) of Regulation S-K under
the Securities Act. There were no disagreements with Cacciamatta Accountancy
Corporation, resolved or unresolved, on any matter of accounting principles or
practices, financial disclosure, or auditing scope or procedure, which, if not
resolved to the satisfaction of Cacciamatta Accountancy Corporation, would have
caused it to make reference to the subject matter of the disagreement in
connection with its reports.
During the Registrant's two most recent fiscal years and any subsequent
interim period prior to the engagement of Kabani & Company, Inc., neither the
Registrant nor anyone on the Registrant's behalf consulted with Kabani &
Company, Inc. 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 requested Cacciamatta Accountancy Corporation to
review the disclosure contained herein and has provided Cacciamatta Accountancy
Corporation the opportunity to furnish the Registrant with a letter addressed to
the Commission containing any new information, clarification of the Registrant's
expression of Cacciamatta Accountancy Corporation's views, or the respects in
which Cacciamatta Accountancy Corporation does not agree with the statements
contained herein. Cacciamatta Accountancy Corporation has reviewed the
disclosure contained herein and has provided to the Registrant a letter
addressed to the Securities and Exchange Commission stating that it has reviewed
the disclosure provided in this Current Report and has no disagreement with the
relevant portions of this disclosure, pursuant to the requirements of Item
304(a)(3) of Regulation S-K. A copy of such letter is filed as Exhibit 16.1 to
this Current Report on Form 8-K.
Item 7. Financial Statements and Exhibits
Exhibit 16.1 Letter From Cacciamatta Accountancy Corporation
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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.
Sionix Corporation
By: /s/ James J. Houtz
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James J. Houtz, President
Date: August 3, 2001
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