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): March 1, 2004
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FIRST DELTAVISION, Inc.
(Exact name of registrant as specified in its charter)
Nevada 0-23511 87-0412182
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
695 Town Center Drive, Suite 260, Costa Mesa, California 92626
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (714) 434-9191
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9005 Cobble Canyon Lane, Sandy, Utah 84093
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(Former name or former address, if changed since last report)
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Item 1. Changes in Control of Registrant.
Not applicable.
Item 2. Acquisition or Disposition of Assets.
Not applicable.
Item 3. Bankruptcy or Receivership.
Not applicable.
Item 4. Changes in Registrant's Certifying Accountant.
On March 1, 2004, we dismissed Pritchett, Siler & Hardy as our independent
accountants, and we have engaged Ramirez International as our independent
accountants.
The reports of Pritchett, Siler & Hardy on our financial statements for
the fiscal years ended June 30, 2002 and 2003 did not contain an adverse opinion
or a disclaimer of opinion, nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles, except that the accountant's
reports of Pritchett, Siler & Hardy on our financial statements as of and for
the year ended June 30, 2003 stated that we had has incurred losses since our
inception, had current liabilities in excess of current assets and has not yet
been successful in establishing profitable operations, and that these factors
raised substantial doubt about our ability to continue as a going concern.
The decision to change accountants from Pritchett, Siler & Hardy to
Ramirez International was approved by our board of directors.
During our fiscal years ended June 30, 2002 and 2003 and through the
subsequent interim period through December 31, 2003, we did not have any
disagreement with Pritchett, Siler & Hardy on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.
During that time, there were no "reportable events" as set forth in Item
304(a)(1)(i-v) of Regulation S-B adopted by the Securities and Exchange
Commission, except that the accountant's reports of Pritchett, Siler & Hardy on
our financial statements as of and for the year ended June 30, 2003 stated that
we had has incurred losses since our inception, had current liabilities in
excess of current assets and has not yet been successful in establishing
profitable operations, and that these factors raised substantial doubt about our
ability to continue as a going concern.
We engaged Ramirez International on March 1, 2004. We had not consulted
Ramirez International regarding any of the matters specified in Item 304(a)(2)
of Regulation S-B.
We have provided Pritchett, Siler & Hardy with a copy of this report prior
to its filing with the Commission. Pritchett, Siler & Hardy has provided a
letter to us, dated March 6, 2004 and addressed to the Commission, which is
attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.
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Item 5. Other Events.
Not applicable.
Item 6. Resignations of Registrant's Directors.
Not applicable.
Item 7. Financial Statements and Exhibits.
Not applicable.
Item 8. Change in Fiscal Year.
Not applicable.
Item 9. Regulation FD Disclosure.
Not applicable.
SIGNATURE
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.
FIRST DELTAVISION, INC.
(Registrant)
Date: March 8, 2004 By: /s/ Bruce Mogel
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Bruce Mogel, Chief Executive Officer
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