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): May 16, 2002
FORCE 10 TRADING, INC.
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(Exact Name of Registrant as Specified in Its Charter)
Nevada
(State or Other Jurisdiction of Incorporation or Organization)
0-33029
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(Commission File Number)
87-0382438
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(IRS Employer Identification No.)
12227 South Business Park Place
Suite 200, Draper, UT 84020
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(Address of Principal Executive Offices) (Zip Code)
(801) 619-3500
Registrant's Telephone Number, Including Area Code
11781 South Lone Peak Parkway
Suite 23, Draper, UT 84020
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(Former Address)
Item 4. Changes in Registrant's Certifying Accountant
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On May 16, 2002, pursuant to the approval of the Board of Directors of
Force 10 Trading, Inc., formerly known as Petrex Corporation ("Force 10"), Force
10 replaced the accounting firm of McKennon, Wilson & Morgan LLP as its
independent auditors. McKennon, Wilson & Morgan LLP has not audited the
financial statements of the registrant since being named as certifying
accountants on February 8, 2002. On January 15, 2002, McKennon, Wilson & Morgan
LLP issued a report on the acquisition subsidiary, Force 10 Trading, Inc., as of
October 31, 2001, and the related statements of operations, changes in
stockholders' equity, and cash flows for the period from inception (July, 2001)
through October 31, 2001, which was included in the Form 8-K filed on January
17, 2002.
There were no disagreements with McKennon, Wilson & Morgan LLP on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedure during the period from October 31, 2001 to the date
of their dismissal.
On May 16, 2002, Force 10 engaged the accounting firm of Smith &
Company located in Salt Lake City, Utah to perform its annual audit for the year
ended March 31, 2002. The decision to change auditors on May 16, 2002 is a
result of the decision of management to have an auditing firm with an office
within the same region as the registrant's corporate headquarters in the greater
Salt Lake City area. Prior to that date, Force 10 did not consult with Smith &
Company regarding any accounting matters.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
Dated: May 22, 2002 Force 10 Trading, Inc.
By: /s/ Jon H. Marple
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Name: Jon H. Marple
Title: President