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): JANUARY 28, 2002
STARTRONIX INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 1-9190 91-1263272
(State or other (Commission (I.R.S. Employer
jurisdiction of incorporation) File Number) Identification No.)
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27171 BURBANK ROAD
LAKE FOREST, CALIFORNIA 92610
(Address of principal executive offices) (zip code)
(949) 581-9477
(Registrant's telephone number, including area code)
10 CORPORATE PARK, SUITE 110
IRVINE, CALIFORNIA 92606
(Former name or former address, if changed since last report.)
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
The Company received, via facsimile, a letter dated January 28, 2002 from Strabala Ramirez & Associates, Inc., Independent Certified Public Accountants, the independent accountant previously engaged as the principal accountant to audit the financial statements of StarTronix International, Inc., wherein Strabala notified the Company that the client-auditor relationship between the Company and Strabala had ceased. Strabala Ramirez & Associates has ceased doing business. As Strabala Ramirez & Associates, Inc. terminated the relationship, the decision to change accountants was not approved by the Board of Directors of the Company or by any audit or similar committee thereof.
The audit report of Strabala Ramirez & Associates, Inc. on the financial statements of StarTronix International, Inc. as of June 30, 1998 and 1999, and the related statements of operations, stockholders' equity (deficit) and cash flows for the years then ended (the "Audit Period") did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to audit scope or accounting principles, except the reports were modified to include an explanatory paragraph wherein they expressed substantial doubt about the Company's ability to continue as a going concern. During the Audit Period, and the period up to their resignation, there were no disagreements with the former accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreements in connection with its report. StarTronix has provided a copy of this disclosure to its former accountants, and StarTronix requested that the former accountants furnish them with letters addressed to the Securities and Exchange Commission stating whether they agree with the statements made by the Registrant, and, if not, stating the respects in which they do not agree. A copy of the former accountants' response indicating agreement is included as an exhibit to this report.
The Company has not identified or engaged a replacement auditor to audit the financial statements of the Company.
ITEM 5. OTHER EVENTS
Not applicable.
ITEM 6. RESIGNATIONS OF DIRECTORS AND EXECUTIVE OFFICERS
Not applicable.
ITEM 7. FINANCIAL STATEMENTS
Not applicable.
ITEM 8. CHANGE IN FISCAL YEAR
Not applicable.
EXHIBITS
16.1 Letter dated January 28, 2002, from Strabala Ramirez & Associates, Inc. confirming termination of the client-auditor relationship.
16.2 Letter dated March 5, 2002, from Strabala Ramirez & Associates, Inc. regarding their concurrence with the statements made by the Registrant in this Current Report.
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.
Dated: March 6, 2002 StarTronix International, Inc.
/s/ Greg Gilbert
__________________________
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By: Greg Gilbert Its: President
[STRABALA RAMIREZ & ASSOCIATES LETTERHEAD]
January 28, 2002
Greg Gilbert
Startronix International, Inc.
27171 Burbank Road
Lake Forest, CA 92630
Dear Mr. Gilbert:
This is to confirm that the client-auditor relationship between Startronix International, Inc. (Commission file Number 1-9190) and Strabala, Ramirez & Associates, CPAs, Inc. has ceased.
Sincerely,
Strabala, Ramirez & Associates, CPAs, Inc.
/s/ Strabala, Ramirez & Associates, CPAs, Inc. ______________________________________________ Strabala, Ramirez & Associates, CPAs, Inc. |
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C., 20549
[STRABALA, RAMIREZ & ASSOCIATES, INC LETTERHEAD]
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C., 20549
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Startronix International dated March 5, 2002.
Strabala, Ramirez & Associates, Inc.
/s/ Strabala, Ramirez & Associates, Inc. ________________________________________ Strabala, Ramirez & Associates, Inc. Irvine, CA March 5, 2002 |