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
August 24, 2004
(Date of report)
RESOLVE STAFFING, INC.
(Exact Name of Registrant as Specified in its Charter)
Nevada 0-29485 33-0850639
(State of Incorporation) (Commission File Number) (IRS Employer ID)
105 North Falkenburg Road, Suite B
Tampa, Florida 33619
(Address of Principal Executive Offices)
(813) 662-0074
(Registrant's telephone number, including area code)
ITEM 4.01. Change in Registrant's Certified Accountant
On August 16, 2004, Aidman, Piser and Company ("APC"), the Registrant's
independent auditors, notified the Registrant that they were resigning from the
client-auditor relationship with the Registrant effective as of that date. With
respect to Item 304(a)(1) of Regulation S-B, the Registrant further discloses
the following information:
APC was engaged by Registrant to serve as the Registrant's independent auditors
for the fiscal year ended December 31, 2003. The report of APC with respect to
the Registrant's financial statements for the fiscal year ended December 31,
2003 was modified for the uncertainty surrounding our ability to continue as a
going concern. During the fiscal year ended December 31, 2003 and the period
from December 31, 2003 through the date of APC's resignation, there were no
disagreements between the Registrant and APC 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 APC,
would have caused APC to make reference to the subject matter of the
disagreements in connection with its report on the Registrant's financial
statements for such year.
As stated in APC's resignation letter dated August 16, 2004, a review of the
Registrant's Forms 10-QSB for the first and second quarter of the current year
has not been completed. As a result, the Registrant's previously issued
financial statements for the first quarter of 2004 and the financial statements
to be issued for the second quarter of 2004 will need to be reviewed by the
Registrant's new auditors and may need to be restated upon review of the new
auditors.
Since the resignation of the Registrant's auditors was unexpected, our board of
directors did not recommend any change in our auditors. The Registrant's Audit
Committee has begun the process of selecting new independent certified public
accountants and will file a Form 8-K upon the engagement of a new auditing firm.
APC has indicated a willingness to work with the Registrant's new auditors upon
their engagement.
ITEM 9.01 Exhibits
16.1 Auditor Resignation Letter dated August 16, 2004
16.2 Auditor Reply Letter Required By Item 304 (a)(3)
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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.
RESOLVE STAFFING, INC.
By: /s/ Ron Heineman
----------------------
CEO
Dated: August 24, 2004
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