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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
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Date of Report (Date of earliest event reported) July 1, 2004
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HARRODS INVESTMENTS, INC.
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(exact name of registrant as specified in its charter)
Nevada
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(State or other jurisdiction of incorporation)
0-32729 88-0492264
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Commission File Number IRS Employer Identification Number
2102 Business Center Drive, Suite 130, Irvine, Ca. 92612
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(Address of principal executive offices)
Registrant's telephone number, including area code: (949) 253-4675
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ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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In July 2004, the Board of Directors of Harrods Investments, Inc. (the
"Registrant") determined that it was in the best interest of the Registrant to
change its auditors, Haskell & White LLP to Mendoza Berger & Company, LLP.
During the Registrant's fiscal year 2001, and during the interim period from
January 1, 2002 through the date July 1, 2004, there have been no past
disagreements between the Registrant and Haskell & White LLP, on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure.
The audit report provided by the Registrant's auditors, Haskell & White LLP for
the fiscal year ended December 31, 2001 did not contain any adverse opinion or
disclaimer of opinion nor was any report modified as to uncertainty, audit scope
or accounting principles, except as follows:
Haskell & White LLP?s report on the Registrant's financial statements for the
fiscal year ended December 31, 2001, contained an explanatory paragraph stating
that:
"The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. As discussed in Note 1 to the
financial statements, the Company is presently a shell company and has no
operations and limited financial and other resources. Such matters raise
substantial doubt about the Company's ability to continue as a going concern.
Management's plans regarding those matters are also described in Note 1. The
financial statements do not include any adjustments that might result from the
outcome of this uncertainty."
The Board of Directors approved the appointment of Mendoza Berger & Company, LLP
of Irvine, California as its new auditors in July 1, 2004. During the two most
recent fiscal years and through the date hereof, neither the Registrant nor any
one on behalf of the Registrant has consulted with Mendoza Berger & Company, LLP
regarding the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be
rendered on the Registrant's financial statements, or any other matters or
reportable events required to be disclosed under Items 304 (a) (2) (i) and (ii)
of Regulation S-B.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
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(c) Exhibits
16. Letter from Haskell & White, LLP to the SEC.
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 thereunto duly authorized.
Dated: July 1, 2004 HARRODS INVESTMENTS, INC.
By: /s/ Garry Martin
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Garry Martin
Chief Executive Officer