UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
October 10, 2000
CURRENT REPORT
Pursuant to section 13 of 15(d) of
the Securities Exchange Act or 1934
Commission file number: 0-28891
COMMERCIAL CONCEPTS, INC.
a Utah corporation
IRS Number 87-0409620
324 South 400 West Suite B Salt Lake City, Utah 84101
(801) 328-0540
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Fitzgerald Sanders has served as the independent accountants of
COMMERCIAL CONCEPTS, INC. (the "Company") since August 1999 and has advised the
Company on accounting and tax matters.
(a) Previous independent accountants.
(i) Subsequent to the filing of Commercial Concept's May 31, 2000
quarterly financial statements, Fitzgerald Sanders, LLC
dissolved and as a consequence resigned as the Company's
independent accountants.
(ii) The report of Fitzgerald Sanders on the financial statements
of the Company for the past fiscal year contained no adverse
opinion or disclaimer of opinion and were not qualified or
modified as to audit scope or accounting principles.
(iii) During the Company's most recent fiscal year and through the
date of this Report, the Company has had no disagreements with
Fitzgerald Sanders on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope
or procedure, which disagreements if not resolved to the
satisfaction of Fitzgerald Sanders have caused it to make
reference thereto in its report on the financial statements of
the Company for such year.
(iv) During the Company's most recent fiscal year and through the
date of this Report, the Company has had no reportable events
(as defined in Item 304 (a) (1) (v) of Regulation S-K).
(v) The Company has requested that Fitzgerald Sanders furnish it
with a letter addressed to the Commission stating whether or
not it agrees with the above statements.
(b) New independent accountants.
(i) On October 10, 2000, the Board of Directors of the Company
approved the change in independent accountants and the
appointment of Christensen & Duncan CPA's LC as the new
principal independent accountant of Registrant. The Board
noted that audit personnel previously with Fitzgerald Sanders,
LLC will continue to serve Commercial Concept's Inc. as
auditors with Christensen & Duncan CPA's LLC.
ITEM 7. EXHIBITS.
16.1 Letter from Fitzgerald Sanders to the Securities and Exchange
Commission dated October 10, 2000.
SIGNATURES
Pursuant to the requirements of the securities Exchange Act of 1934, as
amended, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
COMMERCIAL CONCEPTS, INC.
Dated: October 10, 2000 By: /s/ George E. Richards, Jr.
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George E. Richards, Jr.
President