UNITED STATES
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
May 9, 2002
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Date of Report (Date of earliest event reported)
ENVIRO-ENERGY CORPORATION
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(Exact name of small business issuer as specified in its charter)
DELAWARE 0-30069 95-452-0761
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(State of (Commission (I.R.S. Employer
incorporation) File Number Identification Number)
4430 Haskell Avenue, Encino, CA 91436
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(Address of principal executive office)(City, State Zip Code)
Registrant's telephone number, including area code: (818) 784-2445
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TABLE OF CONTENTS
Item 1. Changes in Control of Registrant page 2
Item 2. Acquisition or Disposition of Assets page 2
Item 3. Bankruptcy or Receivership page 2
Item 4. Changes in Registrant's Certifying Accountant page 2
Item 5. Other Events page 3
Item 6. Resignation of Registrant's Directors page 3
Item 7. Financial Statements & Exhibits
Exhibit 16.1 Letter from Singer Lewak Greenbaum
and Goldstein LLP page 4
Item 8. Change in Fiscal Year page 4
Signature/s page 5
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Item 1. Changes in Control of Registrant.
Not applicable.
Item 2. Acquisition or Disposition of Assets.
Not applicable.
Item 3. Bankruptcy or Receivership.
Not applicable.
Item 4. Change in Registrant's Certifying Accountant.
(a) Previous Independent Accountant
As of May 8, 2002, the Board has approved the re-appointment of G. BRAD
BECKSTEAD, CPA replacing Singer Lewak Greenbaum and Goldstein LLP as
Enviro-Energy Corporation's Independent Accountants.
G. Brad Beckstead, CPA reported the Company's financial statements for
the past two years. Singer Lewak Greenbaum and Goldstein LLP was
appointed in March 2002 and the Company's relationship with the firm
has ceased as of May 8, 2002 as the Company determined that the cost of
the audit of the Company's financial statements for the year ended
December 31, 2001 which was in progress, had become excessive. On
several occasions, Singer Lewak Greenbaum and Goldstein LLP disclosed
to Management and the Board Members, the difficulties in auditing
equity transactions, due to lack of documentation. As a result of the
initial lack of documentation, Singer Lewak Greenbaum and Goldstein LLP
would have had to perform additional procedures, which would have
required a considerable time and additional fees. Prior to the change
in auditors, there were no disagreements with Singer Lewak Greenbaum
and Goldstein LLP on any matter of accounting principles or practices,
financial statement disclosures or auditing scope of procedure, which
if not resolved to the satisfaction of Singer Lewak Greenbaum and
Goldstein LLP, would have caused it to make reference to the subject
matter of the disagreement in connection with its reports on the
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financial statements for such year. During this time period, there
were no "reportable events" as defined in Regulation S-K Item 304
(a)(1)(v).
Enviro-Energy Corporation requested that Singer Lewak Greenbaum and
Goldstein LLP furnish it a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the above
statements. A copy of that letter dated May 9, 2002 is filed as
Exhibit 16.1 to this Form 8-K.
(b) New Independent Accountants
Enviro-Energy Corporation engaged G. BRAD BECKSTEAD, CPA as the
Company's principal accountant effective May 8, 2002. G. BRAD
BECKSTEAD is the Registrant's Accountant for the two most recent fiscal
years. Prior to re-appointing G. BRAD BECKSTEAD, CPA, neither the
Company nor anyone on its behalf consulted with G. BRAD BECKSTEAD
regarding either (i) the application of accounting principles to a
specified transaction, either completed or proposed, or the type of
audit opinion that might be rendered on the Company's financial
statements, and neither a written report nor oral advice was provided
to the Company by G. BRAD BECKSTEAD, CPA that was an important factor
considered by the Company in reaching a decision as to any accounting,
auditing or financial reporting issue; or (ii) any matter that was
either the subject of a disagreement, as that term is defined to Item
304 (a) (1) (iv) of Regulation S-K and the related instructions to 304
of Regulation S-K, or a reportable event, as that term is defined in
Item (a) (1) (v) of Regulation S-K.
Item 5. Other Events.
Not applicable.
Item 6. Resignation of Registrant's Directors.
Not applicable.
Item 7. Financial Statements and Exhibits.
(a) Financial statements of businesses acquired.
Not applicable.
b) Pro forma financial information.
Not applicable.
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(c) Exhibits.
16.1 Letter of Singer Lewak Greenbaum and Goldstein LLP (below)
Singer Lewak Greenbaum and Goldstein LLP
Certified Public Accountants & Management Consultants
May 9, 2002
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously the Independent Accountant of Enviro-Energy
Corporation, however, we did not report on the consolidated financial
statements of Enviro-Energy Corporation and subsidiaries as of December
31, 2001 and the for the year then ended as we did not complete our
audit. On May 8, 2002, we were dismissed as independent accountants of
Enviro-Energy Corporation. We have read Enviro-energy Corporations
statements included under Item 4 of its Form 8-K dated May 9, 2002, and
we agree with such statements.
Very truly yours,
Singer Lewak Greenbaum and Goldstein LLP
Los Angeles, CA
Item 8. Change in Fiscal Year.
Not applicable.
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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.
ENVIRO-ENERGY CORPORATION
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(Registrant)
/s/ Galen Loven
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GALEN LOVEN
Chairman
DATE: May 9, 2002
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