UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 2
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 28, 2000
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InvestAmerica, Inc.
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(Exact name of registrant as specified in its charter)
Nevada 000-28303 87-0400797
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1776 Park Avenue, #4, Park City, Utah, U.S.A. 84060
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (435) 615-8801
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N/A
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(Former name or former address, if changed since last report.)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
In December, 2000, InvestAmerica, Inc. ("INVT") decided to engage new auditors
as its independent accountants to audit its financial statements. INVT's Board
of Directors approved the change of accountants to Deloitte & Touche, L.L.P. on
December 28, 2000.
During INVT's two most recent fiscal years, and any subsequent interim periods
preceding the change in accountants, there were no disagreements with Braverman
& Company, Certified Public Accountants, on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope procedure. The
report on the financial statements prepared by Braverman & Company, Certified
Public Accountants, for either of the last two years did not contain an adverse
opinion or a disclaimer of opinion, nor was it qualified or modified as to
uncertainty, audit scope or accounting principals. The decision to change
accountants was based on the determination by the Board of Directors that such a
step was necessary before proceeding with INVT's reapplication for a Nasdaq
Smallcap listing.
INVT provided Braverman & Company, Certified Public Accountants, with a copy of
this Current Report on Form 8-K prior to its filing with the SEC, and requested
that they furnish INVT with a letter addressed to the SEC stating whether they
agree with the statements made in this Current Report on Form 8-K, and if not,
stating the aspects with which they do not agree. As the letter from Braverman
& Company, Certified Public Accountants, was not available at the time of filing
this Current Report on Form 8-K, INVT will file such letter with the SEC within
ten (10) business days after the filing of this Current Report on Form 8-K, or
within two (2) business days of receipt of such letter, whichever is earlier.
INVT has engaged the firm of Deloitte & Touche, L.L.P. as of December 28, 2000.
Deloitte & Touche, L.L.P. was not consulted on any matter relating to accounting
principles to a specific transaction, either completed or proposed, or the type
of audit opinion that might be rendered on INVT's financial statements.
ITEM 5. OTHER EVENTS
Not applicable.
ITEM 6. RESIGNATIONS OF REGISTRANT'S DIRECTORS
Not applicable.
ITEM 7. EXHIBITS
(16) Letter re: change in certifying accountant
Letter from Braverman & Company to the Securities and
Exchange Commission, dated January 3, 2001
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.
INVESTAMERICA, INC.
(Registrant)
Date: January 15, 2001 /s/ Douglas Smith
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Douglas Smith, President