UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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 reported) October 17, 2003
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Unitrend, Inc.
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(Exact name of registrant as specified in its charter)
Nevada 001-15777 34-1904923
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
4665 W. Bancroft St., Toledo, Ohio 43615
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 419-536-2090
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N/A
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
On October 16, 2003, GBQ Partners LLC, formerly known as GBQ Partners, LLP
("GBQ"), resigned as the Registrant's independent public accountants. The
Registrant is currently seeking another firm to serve as its independent
public accountants for the 2001, 2002 and 2003 fiscal years.
GBQ'S reports on the Registrant's consolidated financial statements for the
Registrant's fiscal year ended December 31, 2000, 1999, 1998 and 1997 did
not contain an adverse opinion or disclaimer of opinion, but they were
qualified as to uncertainty, but not for audit scope or accounting
principles.
During the fiscal year ended December 31, 2000, 1999, 1998 and 1997 and
through the date of this Form 8-K, there were no disagreements with GBQ
on any matter of accounting principle or practice, financial statement
disclosure, or auditing scope or procedure which, if not resolved to GBQ's
satisfaction, would have caused them to make reference to the subject
matter in connection with their report on the Registrant's consolidated
financial statements for such year.
The Registrant has provided GBQ with a copy of the foregoing disclosures.
Attached as Exhibit 16 is a copy of GBQ's letter, dated October 17, 2003.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibits. The following exhibit is filed with this Report.
Exhibit No. Document
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16 Letter from GBQ Partners LLC, formerly known as GBQ
Partners, LLP, to the Securities and Exchange
Commission dated October 17, 2003.
SIGNATURES
In accordance with Section 13 or 15(d) 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.
UNITREND, INC.
Dated: October 17, 2003 By: /S/ CONRAD A.H. JELINGER
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Conrad A.H. Jelinger
Chief Executive Officer, Interim Chief
Financial Officer and President
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Exhibit Index
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Exhibit No. Document
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16 Letter from GBQ Partners LLC, formerly known as GBQ
Partners, LLP, to the Securities and Exchange
Commission dated October 17, 2003.