================================================================================
U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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)
July 14, 2003
---------------------------
AMERICAN CONSOLIDATED MANAGEMENT GROUP, INC.
- -------------------------------------------------------------------------------
(Exact name of registrant as specified in its charter)
Utah
-----------------------------------------------------------------------
(State or other jurisdiction of incorporation)
0-20642 87-0375093
------------------------ ---------------------------------
(Commission file number) (IRS employer identification no.)
70 West Canyon Crest Rd., Suite D, Alpine, Utah 84004
- --------------------------------------------------------------- -------
(Address of principal executive offices) (Zip code)
(801) 756-1414
- -------------------------------------------------------------------------------
(Registrant's telephone number, including area code)
This document contains a total of 5 pages.
================================================================================
Item 4.
The Registrant reports on July 14, 2003, its principal certified public
accountants for the past 1 year, Crisp Hughes Evans, LLP, resigned. The
accountants' had audited the financial statements of Renaissance Man Inc. (the
Company) as of and for the years ended December 31, 2001 and 2000, the non-
public entity that existed before the conversion of the Company to a
registrant. The Company subsequently became a registrant as a result of the
reverse acquisition of American Consolidated Mining Company, Inc. and a
simultaneous name change to American Consolidated Management Group, Inc. (the
Registrant) as disclosed in a previous 8K filing. The accountants reviewed the
report on the Registrant's financial statements as of and for the quarter ended
since September 30, 2002. The audits on the Company's financial statements
contained no adverse opinion or disclaimer of opinion. Nor were any of the
Company's financial statements qualified or modified as to uncertainty, audit
scope, or accounting principles, except that their opinion disclosed the
Company as a development state enterprise and such financial statements did not
contain any adjustments for uncertainties related to a development state
enterprise. 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 accountants have not issued an audit opinion on any of the
Registrant's financial statements subsequent to the reverse acquisition.
The decision to accept the accountants' resignation was received and approved
by the Registrant's Board of Directors.
The Registrant reports that since September 30, 2002 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.
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: October 14, 2003 AMERICAN CONSOLIDATED MANAGEMENT
GROUP, INC.
By: /s/ George Mappin
-----------------------------
George Mappin, Secretary
Exhibit 16.1:
July 14, 2003
American Consolidated Management Group, Inc.
George Mappin, Corporate Secretary
P.O. Box 722
Taylors, SC 29687
Dear Mr. Mappin:
Effective July 14, 2003, we will cease our services as your accountants. We
have reached this decision reluctantly and after substantial deliberation
because of your continued failure to pay for our services on a timely basis.
We wish to remind you that you have unpaid invoices totaling $4,780 for
previous services rendered. We expect payment in full of all of these invoices
immediately. If you are not in a position to make immediate payment, please
call me so that we may discuss an extended payment arrangement.
You should take steps to retain a new accounting firm, as there are a number of
accounting matters that require immediate attention. Among those matters are
the following (the following is not a complete list and cannot be relied upon):
- Audit of December 31, 2002 financial statements.
- Review of March 31, 2003 financial statements.
- Review of June 30, 2003 financial statements.
- Tax returns for December 31, 2002.
Subject to your making satisfactory arrangements for the payment of your
outstanding invoices, we will cooperate with your new accountants in addressing
these matters. To facilitate that process, please send us a letter authorizing
us to make disclosures to your new accountants. Without such a letter, we are
ethically prohibited from communicating with others regarding your Company's
affairs.
We also remind you that you have a responsibility to file our resignation with
the Securities and Exchange Commission of a Form 8K.
We look forward to helping you make a smooth transition with your new
accountants.
Very truly yours,
CRISP HUGHES EVANS LLP
/s/ David A. Wiggins
David A. Wiggins, Partner
October 14, 2003
Securities & Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously the independent auditors of record of American Consolidated
Management Group, Inc. (formerly Renascence Man Inc. that became a registrant
via a reverse acquisition of American Consolidated Mining Co.). We have not
issued an audit opinion on the financial statements of American Consolidated
Management Group, Inc. On July 14, 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 October 14, 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 statement
that the resignation was approved by the registrant's board of directors.
Very truly yours,
/s/ Crisp Hughes Evans LLP