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
Date of Report (Date of earliest event report) December 28, 2001
NUTEK, INC.
(Exact name of registrant as specified in its chapter)
Nevada 0-29087 87-0374623
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
1110 Mary Crest Road, Henderson, NV 89014
(Address of principal executive (Zip Code)
offices)
Registrant's telephone number, (702) 567-2613
including area code:
Not Applicable
(Former name or former address, if changed since last
report.)
ITEM 4. Changes in Registrant's Certifying Accountant
(a) Information required by Item 304 (a)(1) of Regulation S-K
On December 27, 2001, Nutek, Inc. (the Company) determined
to change the Company's independent accountants, and,
accordingly, ended the engagement of Healey & Shron,
Certified Public Accountants, in that role and retained
Chavez & Koch, CPA's, Ltd. as its independent accountants
for the fiscal year ending December 31, 2001. The Audit
Committee of the Board of Directors (the "Audit Committee")
and the Board of Directors of the Company approved the
decision to change independent accountants.
During the period of August 6, 2001 through December 27,
2001, there were no disagreements with Healey & Shron,
Certified Public Accountants on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement(s), if not
resolved to Healy & Shron's satisfaction, would have caused
them to refer to the subject matter of the disagreement(s)
in connection with their report; and there were no
"reportable events" as defined in Item 304 (a)(1)(v) of the
Securities and Exchange Commission's Regulation S-K.
Additionally, Form 8-K filed on August 7, 2001, indicates
the Company ended the engagement of James E. Slayton,
Certified Public Accountant. Neither of the reports of
James E. Slayton, CPA for the
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period ending December 31, 2000 contain an adverse opinion
or disclaimer of opinion, nor was either qualified or
modified as to uncertainty, audit scope, or accounting
principles. During the audited period ending December 31,
2000 and the subsequent interim period through August 6,
2001, there were no disagreements with James E. Slayton,
CPA 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
the former accountant, would have caused him to make
reference to the subject matter of the disagreements in
connection with his report.
(b) Information required by Item 304(a)(2) of Regulation S-K
Effective December 27, 2001, the Company has engaged Chavez
& Koch, CPA's, Ltd. as its independent accountants for the
fiscal year ended December 31, 2001. During the most recent
two fiscal years and during the portion of 2001 preceding
the Board's decision, neither the Company nor anyone engaged
on its behalf has consulted with Chavez & Koch, CPA's, Ltd.
regarding: (i) 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 the Company's financial statements; or (ii) any
matter that was either the subject of a disagreement (as
defined in Item 304(a)(1)(iv) of Regulation S-K) or a
reportable event (as described in Item 304(a)(1)(v) of
Regulation S-K).
The Company has furnished Healey & Shron, Certified Public
Accountant's with a copy of the disclosures under this Item
4 and has requested that Healey & Shron, CPA's provide it
with a letter addressed to the SEC stating whether or not
they agree with the above statements. A copy of the letter
from Healey & Shron, CPA's has been filed as an exhibit.
ITEM 7. EXHIBITS
Exhibit 16. Letter from Healey & Shron, CPA's to the Securities and
Exchange Commission.
SIGNATURES
Pursuant to the requirement of the Securities Exchange Act
of 1934, the Registrant has duly caused this report to be
signed on its behalf by the undersigned thereunto duly
authorized.
Dated: December 28, 2001
Nutek, Inc.
By: /s/Murray Conradie
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Murray Conradie, President
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