UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K/A
CURRENT REPORT
(AMENDMENT NO. 1
to Form 8-K previously filed December 13, 2002)
Pursuant to Section 13 or 15(d) of the
Securities exchange Act of 1934
Date of Report (Date of earliest Event Reported)
June 12, 2002 (Resignations of Directors)
and December 4, 2002 (Change in Accounting Firm)
Commission file Number 000-26839
SNAP2 CORPORATION
(f/k/a) White Rock Enterprises, Ltd.
(exact Name of Registrant as Specified in its Charter)
Nevada 88-0407246
(State of other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)
10641 Justin Drive
Urbandale, Iowa 50322
(Address of principal executive offices) (Zip Code)
(515) 331-0560
(Registrant's Executive Office Telephone Number)
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 December 4, 2002, the Company's Board of Directors made a decision to
terminate the services of KPMG, LLP (KPMG) of Des Moines, Iowa as the Company's
independent auditors. The termination of KPMG resulted from a business decision
made by the Board of Directors because of cost considerations.
The Company formally notified KPMG of the Board's decision, concurrent with
the Board action. The Company has furnished KPMG with a copy of the draft of
this Form 8-K. The Company has requested KPMG to provide a letter addressed to
the SEC stating that it agrees with the statements in the immediately preceding
paragraph. Said letter is being filed as Exhibit 16.1 in this amendment to Form
8-K.
No accountant's report on the financial statements for either of the past
two (2) years contained an adverse opinion or a disclaimer of opinion or was
qualified or modified as to uncertainty, audit scope or accounting principles,
except for a going concern opinion expressing substantial doubt about the
ability of the Company to continue as a going concern.
During the Company's two most recent fiscal years (ended September 30, 2001
and 2000) and from September 30, 2001 to the date of this Report, there were no
disagreements with KPMG on any matter of accounting principles or practices,
financial disclosure, or auditing scope or procedure. There were no reportable
events, as described in Item 304(a)(1)(v) of Regulation S-K, during the
Company's two most recent fiscal years (ended September 30, 2001 and 2000) and
from September 30, 2001 to the date of this Report.
On December 4, 2002, the Company's Board of Directors approved the
retention of the accounting firm of S. W. Hatfield, CPA of Dallas, Texas as its
independent auditors for the fiscal year ending September 30, 2002. During the
Company's two most recent fiscal years ended September 30, 2002, and the
subsequent interim periods through the date of this Report, the Company did not
consult with S. W. Hatfield, CPA regarding any of the matters or events set
forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
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ITEM 5. OTHER EVENTS:
None.
ITEM 6. RESIGNATIONS OF DIRECTORS:
The following directors of Registrant have resigned as of the dates
indicated.
Name Date
---- ----
Antony Hoffman 06/12/02
Mark Malinak 06/13/02
Mike Hennel 07/08/02
Sheldon Ohringer 08/09/02
None of the resignations were related to disagreements with Registrant or
its management but were undertaken primarily as a result of the financial
difficulties of the Registrant.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS:
(c) Exhibits
Exhibit No. Description
----------- -----------
16.1 Letters regarding change in certifying accountant
No financial statements or exhibits are being filed herewith.
ITEM 8. CHANGE IN FISCAL YEAR:
Not applicable
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Amendment No. 1 to Current Report on Form 8-K to
be signed on its behalf by the undersigned hereunto duly authorized.
SNAP2 CORPORATION
(f/k/a) White Rock Enterprises, Ltd.
By /s/ Dean R. Grewell, III
-------------------------------------
Dean R. Grewell, III
President
Date: March 4, 2003
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