U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Earliest Event Reported: February 6, 2004
Commercial Evaluations, Inc.
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(Exact name of registrant as specified in its charter)
Nevada 333-75272 88-04777246
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(State or other jurisdiction of Commission (I.R.S. Employer
incorporation or organization) File Number Identification No.)
2610 South Jones Boulevard, Suite No. 3
Las Vegas, NV 89146
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(Address of principal executive offices, including zip code)
(702) 866-6029
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(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
On January 20, 2004, we formally accepted the resignation of Mark Sherman CPA
Professional Corporation as our auditors and are pursuing the engagement of
James E. Scheifley & Associates, P.C. of Dillon, Colorado to audit our
consolidated financial statements for the year ended December 31, 2003. Our
Board of Directors approved the resignation and proposed change in auditors.
The independent auditor's report of Mark Sherman CPA Professional Corporation on
our financial statements for the year ended December 31, 2002 did not contain an
adverse opinion or a disclaimer of opinion and was not modified as to audit
scope or accounting principles.
During our two most recent fiscal years and through the date of the resignation
of Mark Sherman CPA Professional Corporation, we had no disagreement with the
auditor on any matter of accounting principles or practice, financial statement
disclosure, or auditing scope or procedure which, if not resolved to the
satisfaction of Mark Sherman CPA Professional Corporation, would have caused it
to make reference to the subject matter in connection with its independent
auditor's report.
Item 7. Exhibits, Financial Statements and Reports on Form 8-K
(a) Financial statements
None
(b) Reports on Form 8-K
This report in its entirety
(c) Exhibits
16.1 Letter on change in certifying accountant
SIGNATURES
Commercial Evaluations, Inc.
By: /s/ Robert Barcelon
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Robert Barcelon
Chief Executive Officer,
President
Date: February 6, 2004
/s/ Robert Barcelon
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Robet Barcelon
Acting Chief Financial
Officer
Date: February 6, 2004