SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act
OCTOBER 18, 2002
Date of Report
APRIL 17, 2002
(Date of Earliest Event Reported)
FULLCIRCLE REGISTRY, INC.
(Exact Name of Registrant as Specified in its Charter)
NEVADA 333-51918 87-0653761
(State or other (Commission File No.) (IRS EmployerI.D. No.)
Jurisdiction)
500 WEST JEFFERSON STREET, PNC PLAZA, SUITE 2310
LOUISVILLE, KY 40202
(Address of Principal Executive Offices)
502-540-5112
Registrant's Telephone Number
EXCEL PUBLISHING, INC.
(Former Name or Former Address if changed Since Last Report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The predecessor company, Excel Publishing, Inc., had previously retained
the accounting firm of Pritchett, Siler & Hardy, P.C., to prepare their
financial statements through the period ended March 31, 2002. On April 17, 2002
there was a merger resulting in a change in control of the Company. As a result
of this change, the Company relocated its corporate headquarters from
Springville, Utah to Louisville, Kentucky. The new management anticipated that
it would be more convenient and less expensive to engage the services of an
auditor with existing accounts in the Louisville area. On July 2, 2002, the
Company dismissed Pritchett, Siler & Hardy, P.C., as their certifying accountant
and engaged the services of Chisholm & Associates. Management elected to do this
because Chisholm & Associates was planning to audit another public company based
in Louisville and could perform both audits on a single trip. We did not have
any prior agreements or understandings with Chisholm & Associates, and they did
not provide any services for the Company prior to their retention in July of
2002.
The change in certifying accountant was for the sake of convenience to the
Company and was approved by the Company's Board of Directors. There were no
disagreements with Pritchett, Siler & Hardy, P.C. on any matters of accounting
principle or practice, financial statement disclosure, or auditing scope or
procedure and the Company has no knowledge why any disagreements should exist.
For either of the past two years, Pritchett, Siler & Hardy, P.C.'s audit reports
did not contain any adverse opinion or disclaimer of opinion, and were not
modified as to uncertainty, audit scope, or accounting principles.
We have not consulted with Chisholm and Associates at any time during
calendar years 2001 and 2000, during the first quarter of 2002, or during the
interim period preceding their appointment on July 2, 2002 with regard to any of
the accounting or auditing concerns stated in Item 304(a)(2) of Regulation S-B.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) None.
(b) None.
(c) Exhibits.
EXHIBIT SEC DESCRIPTION OF EXHIBIT
NUMBER REFERENCE
1 16 Letter on change in certifying accountant
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this Report to be signed on its behalf by the
undersigned hereunto duly authorized.
FULLCIRCLE REGISTRY, INC.
October 18, 2002 /s/ James A. Reskin,
-----------------------
James A. Reskin
Chief Executive Officer
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