UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report: December 5, 2001
24 HOUR AUCTION, INC.
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(Exact name of registrant as specified in its chapter)
DELAWARE 0-29713 91-2026829
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(State of (Commission (IRS Employer
of incorporation) File Number) Identification No.)
231-3567 East Sunrise Drive, Tuscon, Arizona 85718
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (520) 529-2178
ITEM 4. Changes in Registrant's Certifying Accountant
The Board of Directors of the Registrant has recommended that it is in the
best interest of the Registrant to dismiss the certifying accountant Williams &
Webster to Morgan & Co. which was done on November 20, 2001. The report of
Williams & Webster for the past two years has not contained an adverse opinion
or disclaimer of opinion and was not qualified or modified as to audit scope,
accounting principles or uncertainties other than the ability to continue as a
going concern. There have been no disagreements on any matter of accounting
principles or practices, financial statement disclosures, or auditing scope or
procedure.
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.
24 HOUR AUCTION INC.
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(Registrant)
Date: December 5, 2001 /s/ Nazir Maherali
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President
Williams & Webster, P.S.
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Certified Public Accountants & Business Consultants
Bank of America Financial Center - 601 West Riverside, Suite 1940
Spokane, WA 99201-0611
509-838-5111 Fax: 509-838-5114 - Email:wwpcpas@wiliams-webster.com
December 5, 2001
Securities and Exchange Commission
450 Fifth Street SW
Washington, DC 20549
Re: 24 Hour Auction, Inc.
Commission File Number 0-29713
Dear Sirs:
We are in agreement with the statements made by the above registrant in its Form
8-K dated December 5, 2001.
Our independent auditor's report on the financial statements of 24 Hour Auction,
Inc. for the period ended August 31, 2001 contained no adverse opinion or
disclaimer of opinion, nor was it modified as to audit scope, accounting
principles, or uncertainties other than the ability to continue as a going
concern.
There were no disagreements with 24 Hour Auction, Inc. on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure.
Sincerely,
/s/ Williams & Webster, P.S.
Williams & Webster, P.S.
Certified Public Accountants
Spokane, Washington