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 report (Date of earliest event reported): February 10, 2004
Whitelight Technologies, Inc.
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(Exact Name of Registrant as Specified in Its Charter)
Nevada
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(State of Other Jurisdiction of Incorporation)
000-30872 33-0910363
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(Commission File Number) (IRS Employer Identification No.)
3857 Birch Street, Suite 60, Newport Beach, California 92660
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(Address of Principal Executive Offices) (Zip Code)
(949) 644-0095
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(Registrant's Telephone Number, Including Zip Code)
(Former Name or Former Address, if Changed Since Last Report)
Item 4. Change in Registrant's Certifying Accountant
On February 17, 2004, our independent auditors, Bierwolf, Nilson &
Associates, Certified Public Accountants, informed us that on February 10,
2004, that firm had merged its operations into Chisholm, Bierwolf & Nilson,
LLC. Bierwolf, Nilson & Associates had audited our financials statements
for the two fiscal years ended December 31, 2002 and 2001 and its reports
for each of the two fiscal years did not contain an adverse opinion,
disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles. There were no
disagreements with Bierwolf, Nilson & Associates on any matter regarding
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure during the past two fiscal years or any
subsequent interim period preceding the date of resignation. Our board of
directors approved the change in auditors.
During the two most recent fiscal years ended December 31, 2002 and 2001,
and through February 12, 2004, we did not consult with Chisholm, Bierwolf &
Nilson, LLC 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 our financial statements, and
neither a written report was provided to us nor oral advice was provided
that Chisholm, Bierwolf & Nilson, LLC concluded was an important factor
considered by us in reaching a decision as to the accounting, auditing or
financial reporting issue; or (ii) any matter that was either the subject
of a disagreement or a reportable event.
Item 7. Financial Statements and Exhibits.
Exhibits
16.1 Letter from Bierwolf, Nilson & Associates
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.
Whitelight Technologies, Inc.
Date: February 18, 2004 By: /S/ Eric C. Bronk
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Eric C. Bronk, President