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: September 2, 2004
Wichita Development Corporation
(Exact name of registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation or organization)
0-29383 88-0356200
------- ----------
(Commission File Number) (IRS Employer Identification Number)
c/o Edward T. Wells, President
268 West 400 South, Suite 300, Salt Lake City, Utah 84101
(Address of principal executive offices)
(801) 284-7278 (Registrant's telephone
number, including area code)
1
This Form 8-K is submitted for the purpose of disclosing a change of auditing
firms, pursuant to Sections 13 or 15(d) of the Securities Exchange Act of 1934,
filed pursuant to Rule 13a-11 or Rule 15d-11.
ITEM 4.01 Changes in Registrant's Certifying Accountant
On August 5, 2004, Wichita Development Corporation ("Wichita") received a letter
advising Wichita that Tanner + Co. no longer wished to serve as its principal
accountant engaged to audit Wichita's financial statements, effective
immediately. None of the audit reports of Tanner + Co. have contained any
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope, or accounting principles. The last audit report of
Tanner + Co. was dated February 19, 2002 for the fiscal year ended December 31,
2001.
In connection with the reporting periods, Wichita has had no disagreements
with Tanner + Co. on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to their satisfaction, would have caused Tanner + Co. to make
reference in connection with their opinion to the subject matter of the
disagreement. Additionally, during the reporting period there were no reportable
events, as defined in Item 304(a)(1)(iv) of Regulation S-B.
Wichita provided Tanner + Co. with a copy of this report prior to filing it with
the Securities Exchange Commission ("SEC"). Wichita requested that Tanner + Co.
furnish Wichita with a consent letter stating whether Tanner + Co. agrees with
the above statements, a copy of which is filed as Exhibit 16(ii) to this Form
8-K.
On September 2, 2004, Wichita retained Mendoza Berger & Company, LLP, located in
Irvine, California ("Mendoza"), to be its principal accountant, engaged to audit
Wichita's financial statements. This action was taken to replace the Utah firm.
The change is due to the desire of Tanner + Co. To no longer serve in that
capacity with regard to Wichita. Tanner + Co. and Wichita have had no
disagreements over management practices or accounting policies. The change in
auditors becomes effective September 2, 2004. Mendoza Berger & Company will
review Wichita's financial statement and any quarterly reports filed from this
date forward.
Wichita's Board of Directors approved the engagement of Mendoza as
the principal accountant as well as the release of Tanner + Co. from that
position.
Prior to engaging Mendoza, Wichita did not consult with Mendoza 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
Wichita's financial statements, or any other financial presentation, whatsoever.
Wichita provided Mendoza with a copy of this report prior to filing it with the
SEC. Wichita requested that Mendoza furnish Wichita with an consent letter,
addressed to the SEC, stating whether Mendoza agrees with the above statements.
A copy of that consent letter, dated September , 2004, is attached hereto, as
Exhibit 16(i). Also attached, as Exhibit 16(ii), is the consent to change of
auditing firms, from Tanner + Co.
2
ITEM 9.01. Financial Statements and Exhibits The following exhibits are
included as part of this report:
Exhibit No. Page No. Description
- ------------ ---------- -------------------------------------------------------
16(i) 4 Consent letter from Mendoza Berger Company, LLP
16(ii) 5 Consent letter of Tanner + Co. to change in independent
auditors.
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.
Dated this 2nd day of September, 2004.
Wichita Development Corporation
/s/ Edward T. Wells
Edward T. Wells, President
3
Exhibit 16(i)
MENDOZA BERGER & COMPANY, LLP
Certified Public Accountants
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
We have read the statements that we understand Wichita Development Corporation
will include under Item 4 of the form 8-K report it will file regarding the
recent change of auditors. We agree with such statements made regarding our
firm.
Yours truly,
/s/ MENDOZA BERGER & COMPANY LLP
Irvine, California
September 2, 2004
4
Exhibit 16(ii)
Tanner + Co.
Certified Public Accountants
215 South State Street, Suite 800
Salt Lake City, Utah 84111
September 2, 2004
Securities & Exchange Commission
Washington D.C. 20549
Ladies and Gentlemen:
We have read Wichita Development Corporation's statements included under Item 4
of its Form 8-K dated September 2, 2004, and we agree with such statements,
except that we are not in a position to agree or disagree with Wichita
Development Corporation's statements that the change of accountants was approved
by the registrant's board of directors, or any of the matters related to the
engagement of Mendoza Berger & Company, LLP, as principal accounts.
Very truly yours,
/s/ Tanner + Co.
5