UNITED STATES
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): December 10, 2003
NEW JERSEY MINING COMPANY
(Exact name of registrant as specified in its charter)
Idaho 000-28837 82-0490295
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
P.O. Box 1019 (Street: 89 Appleberg Rd.) Kellogg, Idaho, 83837
(Address of principal executive offices)
Registrant's telephone number, including area code 208-783-3331
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective December 10, 2003, the Board of Directors of New Jersey Mining Company
(the "Company"), recommended and directed:
(a) The dismissal of Nathan Wendt, CPA ("Wendt") as the Company's independent
accountant and the engagement of DeCoria, Maichel & Teague P.S. ("DM&T") as the
Company's independent accountants to audit the Company's financial statements
for the year ending December 31, 2003.
The report of Wendt on the Company's financial statements for the past two years
did not contain an adverse opinion or a disclaimer of opinion and was not
qualified or modified as to audit scope or accounting principles. Wendt did
modify its report as to the uncertainty of the Company's ability to continue as
a going concern.
In connection with the audits of the Company's financial statements for each of
the two years ended December 31, 2002 and 2001, and in the subsequent interim
periods, there were no disagreements between the Company and Wendt on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope or procedures that, if not resolved to the satisfaction of
Wendt, would have caused Wendt to make reference to the subject matter of the
disagreement(s) in its report. During the two years ended December 31, 2002 and
2001 and through December 10, 2003, there have been no reportable events (as
defined in Securities and Exchange Commission Regulation SK Item 304(a)(1)(iv)).
(b) The Company provided a copy of the disclosure contained in this Current
Report on Form 8-K to Wendt and requested it to furnish it a letter addressed to
the Securities and Exchange Commission stating whether it agrees with the
disclosures made herein. A copy of that letter, dated December 15, 2003, is
filed as Exhibit 2.1 to this Current Report on Form 8-K.
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.
NEW JERSEY MINING COMPANY
Date: December 15, 2003
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By: /s/Grant A. Brackebusch
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Name: Grant A. Brackebusch
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Title: Vice President
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