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) : OCTOBER 8, 2003
COMMISSION FILE NO. 0-21914
HEALTHRENU MEDICAL, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
NEVADA 84-1022287
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(STATE OR OTHER JURISDICTION OF (IRS EMPLOYER IDENTIFICATION NO.)
INCORPORATION OR ORGANIZATION)
307 South Friendswood Drive, Suite E-1, Friendswood, Texas 77546
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)
(888) 583-3356
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(ISSUER TELEPHONE NUMBER)
AGTSPORTS, INC.7255 E. QUINCY AVENUE, SUITE 550, DENVER, CO 80237
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FORMER NAME AND ADDRESS
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
For the fiscal year ended September 30, 2002 and 2001, the firm of Brimmer,
Burke & Keelan, LLP ("Brimmer") served as the Registrant's auditors. Effective
October 8, 2003, the Board of Dorectors of the Registrant approved the change of
accountants. On that date, management of the Registrant dismissed Brimmer and
engaged Ham, Langston & Brezina, LLP of Houston, Texas as its principal
independent public accountant to audit its financial statements for the fiscal
years ended September 30, 2003 and September 30, 2002.
Ham, Langston & Brezina, LLP is succeeding Brimmer. Brimmer's report on the
financial statements of the Registrant (formerly AGTSports, Inc.) from the
date of its incorporation on January 6, 1986 through September 30, 2002 and any
later interim period up to and including the date the relationship with Brimmer
ceased did not contain any adverse opinion or disclaimer of opinion and was
not qualified or modified as to uncertainty, audit scope or accounting
principles.
In connection with the audit of the Company's two most recent fiscal years
ending September 30, 2002 and any later interim period, including the interim
period up to and including the date the relationship with Brimmer ceased, there
have been no disagreements with Brimmer on any matters of accounting principles
or practices, financial statement disclosure of auditing scope or procedure,
which disagreement(s), if not resolved to the satisfaction of Brimmer would have
caused Brimmer to make reference to the subject matter of the disagreement(s) in
connection with its report on the Company' financial statements. Since the
Company's incorporation on January 6, 1986, there have been no reportable events
as defined in Item 301(a)(1)(v) of Regulation S-K.
The Company has authorized Brimmer to respond fully to any inquiries of any new
auditors hired by the Company relating to their engagement as the Company's
independent accountant. The Company has requested that Brimmer review the
disclosure and Brimmer has been given an opportunity to furnish the Company
with a letter addressed to the Commission containing any new information,
clarification of the Company's expression of its views, or the respect in
which it does not agree with the statements made by the Company herein. Such
letter is filed as an exhibit to this Report.
The Company has not previously consulted with Ham, Langston & Brezina, LLP
regarding either (i) the application of accounting principles to a specified
transaction, either completed or proposed; or (ii) the type of audit opinion
that might be rendered on the Company's financial statements; or (iii) any
matter that was either the subject matter of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions) between the
Company and Brimmer, the Company's previous independent accountant, as there
were no such disagreements or an other reportable event (as defined in Item
304(a)(1)(v) of Regulation S-K) from the Company's incorporation on January
6, 1986 through December 31, 2002 and any later interim period, including the
interim period up to and including the date the relationship with Brimmer
ceased. Neither has the Company received any written or oral advice concluding
there was an important factor to be considered by the Company in reaching a
decision as to an accounting, auditing, or financial reporting issue. Ham,
Langston & Brezina, LLP has reviewed the disclosure required by Item 304(a)
before it was filed with the Commission and has been provided an opportunity to
furnish the Company with a letter addresssed to the Commission containing any
new information, clarification of the Company's expression of its views, or
the respects in which it does not agree with the statements made by the
Company in response to Item 304(a). Ham, Langston & Brezina, LLP did not
furnish a letter to the Commission.
c) Exhibits:
15.1(*) LETTER FROM BRIMMER, BUREK & KEELAN, LLP, CERTIFIED PUBLIC
ACCOUNTANTS
* FILED HEREIN
Signatures
Pursuant to the requirement of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
HEALTHRENU MEDICAL, INC.
October 30, 2003
/s/ Randy Mullins
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Randy Mullins
Chief Executive Officer
Exhibit 15.1
October 8, 2003
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read and agree with the statements made under Item 4 of Form 8-K of
HealthRenu Medical, Inc. (formerly AGTSports, Inc.) dated October 9, 2003,
relating to Brimmer, Burke & Keelan, LLP.
/s/ Brimmer, Burke & Keelan, LLP
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Brimmer, Burke & Keelan, Certified Public Accountants
Independent Public Accountants