U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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)
January 16, 2003
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AMERICAN CONSOLIDATED MANAGEMENT GROUP, INC.
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(Exact name of registrant as specified in its charter)
Utah
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(State or other jurisdiction of incorporation)
0-20642 87-0375093
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(Commission file number) (IRS employer identification no.)
70 West Canyon Crest Rd., Suite D, Alpine, Utah 84004
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(Address of principal executive offices) (Zip code)
(801) 756-1414
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(Registrant's telephone number, including area code)
This document contains a total of 4 pages.
Item 4.
The Registrant reports on January 16, 2003, its principal certified public
accountants for the past 5 years, Tanner & Co., resigned. The accountants'
report on the Registrant's financial statements since September 12, 2001
contained no adverse opinion or disclaimer of opinion. Nor were any reports on
the Registrant's financial statements qualified or modified as to uncertainty,
audit scope, or accounting principles, except that their opinion did contain a
going concern qualification and such financial statements did not contain any
adjustments for uncertainties stated therein.
The decision to accept the accountants' resignation was received and approved
by the Registrant's Board of Directors.
The Registrant reports that since September 12, 2001 and the subsequent interim
period, it had no disagreement with its former accountants on:
(i) any matter of accounting principles or practices;
(ii) financial statement disclosure; or
(iii) auditing scope or procedures, which disagreements, if not
resolved to the satisfaction of the former accountants, would have
caused it to make reference to the subject matter of the
disagreements in connection with its report. No such scenario
existed among the Registrant and its former accountants.
The Registrant has submitted the certified public accountants' resignation
letter to this Form 8-K attached hereto as Exhibit 16.1.
The Registrant also reports that it has retained as its certified public
accountants the Firm of Crisp, Hughes, Evans, LLP. The date of the engagement
of Crisp, Hughes, Evans, LLP was December 31, 2002. As of the date of this
filing, the Registrant has not consulted Crisp, Hughes, Evans, LLP regarding
the application of accounting principles to a specific completed or
contemplated transaction or the type of audited opinion that might be rendered
on the Registrant's financial statements. Nor has the Registrant been provided
either written or oral advice from Crisp, Hughes, Evans, LLP that was an
important factor considered by the Registrant in reaching any decision as to an
accounting, auditing or financial reporting issue. Finally, there is not, nor
has there been any matter that was subject to disagreement between the
Registrant and Crisp, Hughes, Evans, LLP since Crisp, Hughes, Evans, LLP was
retained.
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: February 27, 2003 AMERICAN CONSOLIDATED MANAGEMENT
GROUP, INC.
By: /s/ George Mappin
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George Mappin, Secretary
Exhibit 16.1:
January 16, 2003
American Consolidated Management Group, Inc.
Attn: Mr. George E. Mappin
714 Fairview Road
Greer, South Carolina 29651
Dear Mr. Mappin:
This letter is to notify that as of January 16, 2003, Tanner & Co.
officially resigns as the independent auditors of American Consolidated
Management Group, Inc. I have attached a copy of the letter that will be
mailed to the Securities & Exchange Commission regarding this change. Please
note that under SEC rules, you are required to file a Form 8-K disclosing a
change in auditor within 5 days from the date of the change. If you have any
further questions or concerns, please do not hesitate to telephone me at 801-
532-7444.
Regards,
/s/ Mark Erickson
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Mark Erickson, CPA
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February 25, 2003
Securities & Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously the independent auditors of American Consolidated Management
Group, Inc. (formerly American Consolidated Mining Co.) and, under the date of
February 22, 2002, we reported on the balance sheets of American Consolidated
Mining Co. as of December 31, 2001 and 2000, and the related statements of
operations, shareholders' deficit, and cash flows for the years then ended. On
January 16, 2003 we resigned as the independent auditors of American
Consolidated Management Group, Inc. (formerly American Consolidated Mining
Co.). We have read American Consolidated Management Group, Inc.'s statements
included under Item 4 of it Form 8-K dated January 31, 2003, and we agree with
such statements, except that we are not in a position to agree or disagree with
American Consolidated Management Group, Inc.'s statements that the change of
accountants was approved by the registrant's board of directors or that Crisp,
Hughes, Evans LLP was engaged as principal accountants.
Very truly yours,
/s/ Tanner + Co.