- -------------------------------------------------------------------------------- John Marencik PRESIDENT legalopinion.com Two Union Square, 42nd Floor, 601 Union Street, Seattle WA 98101 (Name and Address of Person Authorized to Receive Notices and Communications on Behalf of the Person Filing Statement) - -------------------------------------------------------------------------------- WITH A COPY TO: KARL E. RODRIGUEZ, ESQ 24843 Del Prado, #318 Dana Point, CA 92629 (949) 248-9561 fax (949) 248-1688 - -------------------------------------------------------------------------------- SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K-A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number: 0-13409 Date of Report: February 11, 2000 / September 18, 2000 legalopinion.com Nevada 87-0550824 (Jurisdiction of Incorporation) (I.R.S. Employer Identification No.) Two Union Square, 42nd Floor, 601 Union Street, Seattle WA 98101 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (250) 763-5560 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT We have engaged a new Independent Auditor, prospectively, to review and comment on our next Annual Report, and to assist management in preparing other current reports. There has been no dispute of any kind or sort with any auditor on any subject. The new principal independent accounting firm is KPMG LLP, 300 - 1675 Bertram Street, Kelowna, B.C. Canada V1Y 9G4, replacing Anderson, Anderson & Strong, 941 East 3300 South, Suite 201 Salt Lake City UT 84106, our initial principal auditor. The decision to change accountants was recommended or approved by our new Board of Directors on January 10, 2000. The former auditor, Anderson, Anderson & Strong, neither resigned nor declined to stand for election. The former auditor's reports on the financial statements for either of the past two years contained no adverse opinion or disclaimer of opinion, nor were modified as to uncertainty, audit scope or accounting principles. During the two most recent fiscal years and later interim period through the termination of the client-auditor relationship, there were no disagreements of the type described under Item 304(a)(1)(iv)(A) of Regulation S-B. The firm of KPMG LLP was engaged by the Board of Directors as the new certifying accountants on January 11, 2000. A letter addressed to the Secuirites and Exchanges Commission from the former auditor stating his agreement with the disclosures made in this filing is filed as an exhibit hereto. 1 EXHIBITS The following exhibit is furnished in accordance with the provisions of Item 601 and Regulation S-B. Exhibit No. Description 16.1 Letter on change in certifying accountant from Anderson, Anderson & Strong. (Filed herewith.) SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the date indicated. September 18, 2000 LEGALOPINION.COM by /s/John Marencik John Marencik authorized officer 2 - -------------------------------------------------------------------------------- EXHIBIT 16.1 LETTER ON CHANGE IN CERTIFYING ACCOUNTANT FROM ANDERSON, ANDERSON, & STRONG - -------------------------------------------------------------------------------- 3 ANDERSON, ANDERSON & STRONG 941 EAST 3300 SOUTH, SUITE 201 SALT LAKE CITY UT 84106 August 25, 2000 Securities and Exchange Commission 450 - Fifth Street, N.W. Washington, D.C. 20549 Re: legalopinion.com Dear Sir or Madam: This firm has reviewed Item 4 of legalopinion.com's Curent Report on Form 8-K-A, dated February 11, 2000/August 25, 2000, as regard our replacement as its certifying accountants. Please be advised that we are in concurrence with the disclosures therein. We neither resigned or declined to stand for election. Our reports on the financial statements for either of the past two years contained no adverse opinion or disclaimer of opinion, nor were modified as to uncertainty, audit scope or accounting principles. During the two most recent fiscal years and later interim period through the termination of the client-auditor relationship, there were no disagreements of the type described under Item 304(a)(1)(iv)(A) of Regulation S-B. Sincerely, /s/Anderson, Anderson & Strong Anderson, Anderson & Strong 4