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): JULY 8, 2005
COMMISSION FILE NO.: 000-49756
THE WORLD GOLF LEAGUE, INC.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE 98-0201235
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(STATE OR OTHER JURISDICTION (IRS EMPLOYER IDENTIFICATION NO.)
OF INCORPORATION
2139 STATE ROAD 434, SUITE 101, LONGWOOD, FLORIDA 32779
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
(407) 331-6272
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(ISSUER TELEPHONE NUMBER)
N/A
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(FORMER NAME AND ADDRESS)
Check the appropriate box below if the Form 8-K is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective July 8, 2005, The World Golf League, Inc. (the "Company") engaged
Pender Newkirk & Company, Certified Public Accountants, as its new principal
independent accountant for the fiscal year ended December 31, 2005. Pender
Newkirk & Company is succeeding Ham, Langston & Brezina, L.L.P., Certified
Public Accountants following their resignation as reported on Form 8-K filed
with the Commission on June 27, 2005. The Company's board of directors approved
the change of accountants.
The Company did not previously consult with Pender Newkirk & Company 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)(A)
of Regulation S-B) between the Company and Ham, Langston & Brezina, as there
were no such disagreements, or an other reportable event (as defined in Item
304(a)(1)(iv)(B) of Regulation S-B) during the Company's two most recent fiscal
years ended December 31, 2004, and any later interim period, including the
interim period up to and including the date the relationship with Ham, Langston
& Brezina 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.
Pender Newkirk & Company has reviewed the disclosure in this report before it
was filed with the Commission and has been provided 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
respects in which it does not agree with the statements made by the Company in
response to Item 304 of Regulation S-B. Pender Newkirk & Company did not
furnish a letter to the Commission.
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.
The World Golf League, Inc.
July 12, 2005
/s/ Michael S. Pagnano
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Michael S. Pagnano
Chief Executive Officer