UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
AMENDED 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 reported) December 27, 2002
Income Growth Partners, Ltd. X
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(Exact name of registrant as specified in its chapter)
California 0-18528 33-0294177
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(State or other jurisdiction (Commission (IRS Employer
of incorporation File Number) Identification No.)
11300 Sorrento Valley Road, Suite 108, San Diego, CA 92121
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (858) 457-2750
N/A
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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(a) (1) (i) The Registrant was advised by the accounting firm of Nation Smith
Hermes Diamond on December 12, 2002 that it had resigned as of that date as the
principal accountant to audit the Registrant's financial statements.
(ii) There have been no adverse opinions, disclaimers of opinion or
qualifications or modifications as to uncertainty, audit scope or accounting
principles regarding the reports of Nation Smith Hermes Diamond on the
Registrant's financial statements within the two most recent fiscal years or any
subsequent interim period.
(iv) There were no disagreement(s) with Nation Smith Hermes Diamond on
any matter of accounting principles or practice, financial statement disclosure
or auditing scope or procedure within the two most recent fiscal years and any
subsequent interim period preceding its resignation, which disagreement(s), if
not resolved to the satisfaction of Nation Smith Hermes Diamond, would have
caused it to make reference to the subject matter of the disagreement in
connection with its report.
(v) No "reportable events" (as defined in Item 304 (a) (1) (v) of
Regulation S-K) occurred during the Registrant's two most recent fiscal years
and any subsequent interim period preceding Nation Smith Hermes Diamond
resignation.
ITEM 7. EXHIBITS
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Exhibit 16.1
Letter dated December 27, 2002, from Nation Smith Hermes Diamond to the
Registrant concerning the disclosures made in the Report on Form 8-K dated
December 13, 2002 and filed with the Securities and Exchange Commission on
December 17, 2002.
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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.
Income Growth Partners, Ltd. X
a California limited partnership
(Registrant)
By: Its General Partner
Income Growth Management, Inc.
a California corporation
Date: December 27, 2002 By: /s/ David W. Maurer
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David W. Maurer, President
(Signature)*
*Print name and title of the signing officer under his signature.
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