U.S. 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 (Date of earliest event reported) March 1, 2001
Emporia Systems
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(Exact name of Registrant as specified in charter)
Nevada 000-31997 88-0423785
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification)
38820 North 25th Avenue, Phoenix, AZ 85027
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (602) 617-4456
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Not applicable
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(Former name or former address, if changed, since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Due to the death of Emporia Systems (the "Company") auditor and pursuant to
Section 31(a)(1) the Investment Company Act of 1940 "Accountants and Auditors,"
the Company's board of directors held a special meeting and voted to replace
its auditor, until the Company's new auditor can be ratified by the majority
of the Company's shareholders.
Barry L. Friedman, CPA, was the Company's original auditor, and has been the
Company's auditor since the Company's inception on March 2, 1999. Mr. Friedman
died on January 27, 2001. He died before he completed the year-end December
31, 2000 financials for Emporia Systems.
In connection with the Company's most recent audit for March 2, 1999(inception)
through September 30, 2000, as published in the Company's 10SB12G filed with
the U. S. Securities and Exchange Commission on November 21, 2000, there has
been no disagreements with Barry L. Friedman, CPA, on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements if not resolved to the satisfaction of Barry L.
Friedman, CPA would have caused him to make reference thereto in his report on
the financial statements filed in the Company's 10SB12G.
Since Mr. Barry Friedman died unexpectedly, the Registrant is unable to
provide a letter to the SEC stating whether or not their former CPA
agrees with the above statements.
New independent accountants
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Through a Board Resolution, the Registrant has engaged G. Brad Beckstead,
CPA, as its new independent accountant as of March 1, 2000. Since the
Company's inception March 2, 1999 and through December 31, 2000, the Registrant
has not consulted with G. Brad Beckstead, CPA on items which (1) were or should
have been subject to SAS 50 or (2) concerned the subject matter of a
disagreement or reportable event with the former auditor (as described in
Regulation S-K Item 304(a)(2)).
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report on Form 8-K to be signed on
its behalf by the undersigned hereunto duly authorized.
Emporia Systems
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Registrant
By: /s/ Georgios Polyhronopoulos
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Georgios Polyhronopoulos
President
Date: March 8, 2001
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