CURRENT REPORT FOR ISSUERS SUBJECT TO THE
1934 ACT REPORTING REQUIREMENTS
FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act
August 19, 2004
Date of Report
(Date of Earliest Event Reported)
Heritage Management, Inc.
(Exact name of registrant as specified in its charter)
Nevada 333-106955 75-2877108
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
1529 East I-30, Suite 104,
Garland, Texas 75043
(Address of principal executive offices (zip code))
(972) 303-0907
(Registrant's telephone number, including area code)
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Malone & Bailey, PLLC (the "Former Accountant") was dismissed on August 19, 2004
as Heritage Management, Inc.'s independent auditors. Malone & Bailey's report
dated February 14, 2003, on Heritage Management, Inc.'s consolidated balance
sheet of Heritage Management, Inc. as of December 31, 2003, and the related
consolidated statements of operations, stockholders' equity, and cash flows for
each of the two years then ended, did not contain an adverse opinion or
disclaimer of opinion, or qualification or modification as to uncertainty, audit
scope, or accounting principles.
In connection with the audit of Heritage Management, Inc.'s financial
statements, and in the subsequent interim period, there were no disagreements
with Malone & Bailey, PLLC on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope and procedures which, if not
resolved to the satisfaction of Malone & Bailey PLLC would have caused Malone &
Bailey, PLLC to make reference to the matter in their report. Heritage
Management, Inc. has requested Malone & Bailey, PLLC to furnish it a letter
addressed to the Commission stating whether it agrees with the above statements.
A copy of that letter, dated August 19, 2004 is filed as Exhibit 16 to this Form
8-K. Lopez, Blevins, Bork & Associates, L.L.P. was engaged on August 19, 2004 as
Heritage Management, Inc.'s principal accountant to audit the financial
statements of Heritage Management, Inc. The decision to change accountants was
approved by the Board of Directors.
During the years ended December 31, 2003 and 2002 and subsequent to December 31,
2003 through the date hereof, neither Heritage Management, Inc. nor anyone on
its behalf consulted with Lopez, Blevins, Bork & Associates, L.L.P. regarding
either the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be
rendered on Heritage Management, Inc.'s consolidated financial statements, nor
has Lopez, Blevins, Bork & Associates, L.L.P. provided to Heritage Management,
Inc. a written report or oral advice regarding such principles or audit opinion
or any matter that was the subject of a disagreement or reportable events set
forth in Item 304(a)(iv) and (v), respectively, of Regulation S-K with Heritage
Management, Inc.'s former accountant.
Heritage Management, Inc. has requested Lopez, Blevins, Bork & Associates,
L.L.P. review the disclosure in this report on Form 8-K and provided Lopez,
Blevins, Bork & Associates, L.L.P. the opportunity to furnish Heritage
Management, Inc. with a letter addressed to the Commission containing any new
information, clarification of Heritage Management, Inc.'s expression of its
views, or the respects in which Lopez, Blevins, Bork & Associates, L.L.P. does
not agree with the statements made by Heritage Management, Inc. in this report.
Lopez, Blevins, Bork & Associates, L.L.P. has advised Heritage Management, Inc.
that no such letter need be issued.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(c) EXHIBITS
16.1 Letter from Malone & Bailey, PLLC regarding change in certifying
accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
Heritage Management, Inc.
By: /s/ E. Lee Murdock
--------------------------
E. Lee Murdock
Chief Executive Office
Dated: August 19, 2004
Exhibit 16.1
August 19, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Heritage Management, Inc.
Commission File Number 333-106955
We have read the statements that we understand Heritage Management, Inc. will
include under Item 4 of the Form 8-K report it will file regarding the recent
change of auditors. We agree with such statements made regarding our firm. We
have no basis to agree or disagree with other statements made under Item 4.
Very truly yours,
/s/ Malone & Bailey, PLLC
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Malone & Bailey, PLLC