SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 16, 1999
Torque Engineering Corporation
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(Exact name of registrant as specified in its charter)
Delaware 0-221811 83-0317306
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
2932 Thorne Drive, Elkhart, Indiana 70518
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:(219) 264-2628
N/A
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.
As stated in the original 8-K filing, on December 16, 1999, the new board
of directors of Torque Engineering (formerly Quintessence Oil Co.) engaged
Weinberg & Co., P.A., as Torque Engineering's independent accountants to audit
its consolidated financial statements for the year ended December 31, 1999.
Torque Engineering's current management now believes that no audits have
ever been performed on the Quintessence Oil Co. financial statements and
therefore we will not be receiving a letter addressed to the Securities and
Exchange Commission from any prior auditor as required by Item 304(a)(3) of
Regulation S-B. Weinberg & Co., P.A. will be auditing prior periods as part of
their engagement.
SIGNATURE
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.
Date: May 18, 2000 Torque Engineering Corporation
By: /s/ Raymond B. Wedel, Jr.
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Raymond B. Wedel, Jr., President