UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities and Exchange Act of 1934
Date of Report (Date of earliest reported): March 22, 2004
Wireless Frontier Internet, Inc.
(F/K/A Freemont Corp)
(Exact name of registrant as specified in charter)
Delaware 000-08281 75-28904059
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
104 West Callaghan, Fort Stockton, Texas 79735
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (432) 336-0336
ITEM 1. CHANGES IN CONTROL OF REGISTRANT
None.
ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS
None.
ITEM 3. BANKRUPTCY OR RECEIVERSHIP
None.
ITEM 4. Change in Registrant's Certifying Accountant
Terance L. Kelley, CPA, former auditor for the Company, resigned as auditor
on September 17, 2003 due to merging his practice with Pollard-Kelly auditing
Services, Inc. who became the new auditors.
The Change of Accountants was approved by the Board of Directors. No audit
committee exists other than the members of the Board of Directors.
In connection with audit of the two most recent fiscal years and through
the date of termination of the accountants, no disagreements exist with any
former accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope of procedure, which disagreements if not
resolved to the satisfaction of the former accountant would have caused them to
make reference in connection with his report to the subject of the
disagreement(s).
No audit report by Terance L. Kelley, CPA, for any period up to
September 17, 2003 was ever issued and so never contained an opinion which
included a paragraph discussing uncertainties related to continuation of the
Registrant as a going concern. No report of Terance L Kelley, CPA contained an
adverse opinion or disclaimer of opinion, nor was qualified or modified as to
uncertainty, audit scope, or accounting principles.
On September 17, 2003, the Company, upon recommendation of the Audit
Committee of its Board of Directors, engaged Pollard-Kelley Auditing Services
Inc. ("Pollard-Kelley") to serve as the Company's independent public
accountants.
During the two most recent fiscal years and through the date hereof, the
Company did not consult Pollard-Kelley with respect to the application of
accounting principles to a specified transaction, either completed or proposed;
or the type of audit opinion that might be rendered on the Company's
consolidated financial statements, or any other matters or reportable events set
forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.
During the two most recent fiscal years and through September 17, 2003, the
Company has not consulted with Pollard-Kelley regarding either:
o the application of accounting principles to any specified transaction,
either completed or proposed, or the type of audit opinion that might
be rendered on the Company's financial statements, and neither a
written report was provided to the Company nor oral advice was
provided that Pollard-Kelley concluded was an important factor
considered by the Registrant in reaching a decision as to the
accounting, auditing or financial reporting issue; or
o any matter that was either subject of disagreement or event, as
defined in Item 304(a)(1)(iv)(A) of Regulation S-B and the related
instruction to Item 304 of Regulation S-B, or a reportable event, as
that term is explained in Item 304(a)(1)(iv)(A) of Regulation S-B.
Item 5. Other Event
None.
ITEM 6. RESIGNATION AND APPOINTMENT OF OFFICERS AND DIRECTORS
None.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIALS, & EXHIBITS
Financial Statements
None.
Exhibits
16.1 Resignation of Auditor
23.1 Consent of Terance Kelley
23.2 Consent of Pollard & Kelley Auditing Services, Inc.
ITEM 8. CHANGE IN FISCAL YEAR
ITEM 9. REGULATION FD DISCLOSURE
ITEM 10. AMENDMENTS TO THE REGISTRANT'S CODE OF ETHICS, OR WAIVER OF A PROVISION
OF THE CODE OF ETHICS.
ITEM 11. TEMPORARY SUSPENSION OF TRADING UNDER REGISTRANT'S EMPLOYEE BENEFIT
PLANS.
ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
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.
WIRELESS FRONTIER INTERNET, INC.
Date: February 25, 2004 /s/Alex Gonzalez
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Alex Gonzalez
Chairman and CEO