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
January 19, 2004
Date of Report
(Date of Earliest Event Reported)
CAPITOL FIRST CORPORATION
(Exact Name of Registrant as Specified in its Charter)
Nevada 0-23450 88-0361144
(State of Incorporation) (Commission File No.) (I.R.S. Employer
Identification No.)
7100 Camino Real Boulevard, Suite 402, Boca Raton, FL 33433
(Address of Principal Executive Offices)
Registrant's Telephone Number: 561-417-7115
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On January 19, 2004, Capitol First Corporation (the "Company")informed the
independent accounting firm of Baum & Company, P.A.("Baum"), that the Board of
Directors had voted to replace Baum with the independent accounting firm of
Berkovits, Lago & Company, LLP ("Berkovits"). During the two most recent fiscal
years and through January 19, 2004, the Company did not consult with Berkovits
with respect to 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 consolidated financial statements of the Company, or
any other matters or reportable events. In connection with its audits of the
Company's financial statements as of and for the years ended September 30, 2003
and September 30, 2002,and in the subsequent period through the date of
dismissal on January 19, 2004, there were no disagreements with Baum on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Baum would have caused them to make reference thereto in their
report on the financial statements of the Company. Additionally, during such
periods there were no reportable events as defined in Item 304((a)(1)(iv) of
Regulation S-B.
The Company has requested that Baum furnish it with a revised letter addressed
to the SEC stating whether or not it agrees with the above statements. A copy of
such letter, dated February 10, 2004, is filed as Exhibit 16 to Item 4 of this
Report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
EXHIBITS.
(c) Exhibits
Exhibit No.
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Exhibit 16. Letter from Baum & Company, P.A. to Capitol First Corporation,
dated February 10, 2004.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, as
amended, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
Dated: February 10, 2004 CAPITOL FIRST CORPORATION
BY: /s/ Ashley B. Bloom
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Ashley B. Bloom
Acting President and Chief
Executive Office
EXHIBIT INDEX
Exhibit Description Page
Exhibit 16 Letter from Baum & Company P.A.
Dated February 10, 2004