UNITED STATES
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 of 1934
Date of Report: June 24, 2002
Date of earliest event reported: January 24, 2002
GATEWAY INTERNATIONAL HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
NEVADA 000-26017 88-0375818
(State or other (Commission (I.R.S. Employer
jurisdiction File Number) Identification No.)
of incorporation)
3840 East Eagle Drive
Anaheim, California 92807
(Address of principal executive office, including zip code)
(714) 630-6253
(Registrant's telephone number, including area code)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Company's independent auditor for the years ended September 30,
2000 and 2001 was David E. Coffey, P.C. In January 2002, the Company dismissed
David E. Coffey, CPA. as its independent auditor to lower expenses and provide
an auditor located closer to the Company. The Board of Directors researched and
approved the accounting firm of Corbin and Wertz to serve as independent auditor
of the Company for the year ended September 30, 2002 and any interim periods.
The Company has been advised that neither Corbin and Wertz nor any of their
members or associates has any relationship with the Company or any of its
affiliates, except in the firm's proposed capacity as the Company's independent
auditor.
During the fiscal years ended September 30, 2000 and 2001, and any
subsequent interim periods, the financial statements of the Company did not
contain any adverse opinion or disclaimer of opinion from the Company's former
independent auditor, and were not modified as to uncertainty, audit scope, or
accounting principles, except the reports issued by David E. Coffey, P.C.
contained a statement expressing doubt about the ability of the Company to
continue as a going concern due to its status as a development stage company
with no significant operating results. During the year ended September 30, 2000,
and from that date to the present, there were no disagreements with the former
independent auditor on any matter of accounting principles, financial statement
disclosure, or auditing scope or procedure which, if not resolved to the former
independent auditor's satisfaction, would have caused it to make reference to
the subject matter of the disagreement in connection with its audit report.
The Company has provided David Coffey with a copy of the disclosures
being made in this Form 8-K/A and has requested that they furnish a letter to
the Company addressed to the Securities and Exchange Commission stating whether
it agrees with the above statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Financial Statements - None
(b) Exhibits -Letter on Change in Certifying Accountant *
* Filed herewith
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.
GATEWAY INTERNATIONAL HOLDINGS, INC.
Date: June 24, 2002 By: /s/ LAWRENCE A. CONSALVI
------------------------------
Lawrence A. Consalvi
Chief Executive Officer
June 24, 2002
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K/A of Gateway International Holdings, Inc. for
the event that occurred on January 24, 2002, and are in agreement with the
statements contained therein insofar as they relate to our firm.
Date: June 24, 2002 By: /s/ David E. Coffey
-------------------------
David E. Coffey, CPA
Las Vegas, Nevada
End of Filing