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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000887396-01-500006.txt : 20010726
<SEC-HEADER>0000887396-01-500006.hdr.sgml : 20010726
ACCESSION NUMBER:		0000887396-01-500006
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20010605
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		20010725

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICOMM RESOURCES CORP
		CENTRAL INDEX KEY:			0000887396
		STANDARD INDUSTRIAL CLASSIFICATION:	 [9995]
		IRS NUMBER:				731238709
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	000-20193
		FILM NUMBER:		1688639

	BUSINESS ADDRESS:	
		STREET 1:		15 E 5TH STREET
		STREET 2:		SUITE 4000
		CITY:			TULSA
		STATE:			OK
		ZIP:			74103
		BUSINESS PHONE:		9185870096

	MAIL ADDRESS:	
		STREET 1:		15 E 5TH STREET
		STREET 2:		SUITE 4000
		CITY:			TUSLA
		STATE:			OK
		ZIP:			74103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICOMM CORP
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>audit8k.htm
<TEXT>

<HTML>

<head>
<TITLE>UNITED STATES</TITLE>
</head>

<body>
<b>

<p ALIGN="CENTER">UNITED STATES</p>

<p ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION</p>

<p ALIGN="CENTER">Washington, D.C. 20549</p>

<p ALIGN="CENTER">FORM 8-K</p>
</b>

<p ALIGN="CENTER">CURRENT REPORT</p>

<p ALIGN="CENTER">PURSUANT TO SECTION 13 OR 15(d)</p>

<p ALIGN="CENTER">OF THE SECURITIES EXCHANGE ACT OF 1934</p>

<p ALIGN="CENTER">Date of Report (Date of earliest event reported): July 25, 2001</p>
<b>

<p ALIGN="CENTER">AMERICOMM RESOURCES CORPORATION</p>
</b>

<p ALIGN="CENTER">(Exact name of registrant as specified in its charter)</p>

<table CELLSPACING="0" BORDER="0" CELLPADDING="7" WIDTH="844">
  <tr>
    <td WIDTH="179" VALIGN="TOP"></td>
    <td WIDTH="396" VALIGN="TOP"><p ALIGN="CENTER">Delaware</td>
    <td WIDTH="322" VALIGN="TOP"><p ALIGN="CENTER">0-20193</td>
    <td WIDTH="304" VALIGN="TOP" align="center"><p ALIGN="CENTER">73-1238709</td>
  </tr>
  <tr>
    <td WIDTH="179" VALIGN="TOP"></td>
    <td WIDTH="396" VALIGN="TOP"><p ALIGN="CENTER">(State or other jurisdiction of
    incorporation)</td>
    <td WIDTH="322" VALIGN="TOP"><p ALIGN="CENTER">(Commission file Number)</td>
    <td WIDTH="304" VALIGN="TOP" align="center">(IRS Employer identification No.)</td>
  </tr>
</TABLE>

<p>&nbsp;</p>

<table CELLSPACING="0" BORDER="0" CELLPADDING="7" WIDTH="689">
  <tr>
    <td WIDTH="250" VALIGN="TOP"></td>
    <td WIDTH="262" VALIGN="TOP"><p ALIGN="CENTER">15 E. 5<sup>th</sup> Street, Suite 4000
    Tulsa, OK</td>
    <td WIDTH="135" VALIGN="TOP"><p ALIGN="CENTER">74103-4346</td>
  </tr>
  <tr>
    <td WIDTH="250" VALIGN="TOP"></td>
    <td WIDTH="262" VALIGN="TOP"><p ALIGN="CENTER">(Address of principal executive offices)</td>
    <td WIDTH="135" VALIGN="TOP"><p ALIGN="CENTER">(Zip Code)</td>
  </tr>
</TABLE>

<p>Registrant's telephone number, including area code: (918) 587-8093</p>

<p><a NAME="node2"></a>ITEM 4.&nbsp; CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; (a)(1) On July 19, 2001,&nbsp; Americomm Resources Corporation
(the &quot;Company&quot;),&nbsp; with the approval of the Company's&nbsp; board of
directors,&nbsp; dismissed Magee Rausch &amp; Shelton, LLP (&quot;Magee Rausch &amp;
Shelton&quot;) as its independent accountants.&nbsp; As discussed below, the Company has
engaged the firm of KPMG, LLP (&quot;KPMG&quot;) as its&nbsp; independent&nbsp; auditors
&nbsp; for the 2001 Fiscal Year.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; Magee Rausch &amp; Shelton's reports on the Company's financial
statements for the past two years have not contained&nbsp; any adverse&nbsp; opinion or
disclaimer of opinion and have not been&nbsp; qualified&nbsp; or&nbsp; modified&nbsp; as
to&nbsp; uncertainty,&nbsp; audit&nbsp; scope or accounting principles.&nbsp; However, the
audit reports on the financial statements for the above periods were modified because of a
going concern uncertainty. In addition, during the Company's two most recent fiscal years
and the subsequent interim periods preceding Magee Rausch &amp; Shelton's dismissal,
&nbsp; there have not been any disagreements&nbsp; with Magee Rausch &amp; Shelton on any
matter of accounting&nbsp; principles or practices,&nbsp; financial statement disclosure,
or auditing scope or procedure which disagreements,&nbsp; if not resolved to the &nbsp;
satisfaction of Magee Rausch &amp; Shelton,&nbsp; would have caused them to make a
reference to the subject matter of the disagreement in connection with their reports.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; During the Company's two most recent&nbsp; fiscal years and
&nbsp; subsequent&nbsp; interim period preceding the dismissal of Magee Rausch &amp;
Shelton:<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; (i) Magee Rausch &amp; Shelton did not advise the Company &nbsp;
that the internal&nbsp; controls&nbsp; necessary for the Company to develop reliable
financial statements did not exist;<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; (ii) Magee Rausch &amp; Shelton did not advise the Company &nbsp;
that&nbsp; information&nbsp; had come to Magee Rausch &amp; Shelton's attention &nbsp;
that&nbsp; led&nbsp; them&nbsp; to&nbsp; no&nbsp; longer&nbsp; be&nbsp; able &nbsp;
to&nbsp; rely&nbsp; on&nbsp; management's representations, or that made them unwilling to
be associated with the financial statements prepared by management;<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; (iii) Magee Rausch &amp; Shelton did not advise the&nbsp; Company
of the need to expand&nbsp; significantly the scope of their audit, or that information
had come to their attention during such&nbsp; period&nbsp; that,&nbsp; if&nbsp; further
&nbsp; investigated,&nbsp; may (i)&nbsp; materially&nbsp; impact the fairness or
reliability of previously issued Reports of Independent Auditors and the underlying &nbsp;
financial statements, or the financial statements issued or to be issued covering the
fiscal&nbsp; period(s)&nbsp; subsequent to the date of the most recent financial &nbsp;
statements&nbsp; covered by an audit report, or (ii) cause Magee Rausch &amp; Shelton to
be unwilling to rely on&nbsp; management's&nbsp; representations&nbsp; or be associated
with the Company's financial statements; and<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; (iv) Magee Rausch &amp; Shelton did not advise the&nbsp; Company
&nbsp; that&nbsp; information&nbsp; had come to their attention&nbsp; that&nbsp; they
&nbsp; had&nbsp; concluded&nbsp;&nbsp; materially&nbsp;&nbsp; impacted&nbsp; the &nbsp;
fairness&nbsp; or reliability&nbsp; of&nbsp; previously&nbsp; issued&nbsp; Reports &nbsp;
of&nbsp; Independent&nbsp; Auditors&nbsp; and the underlying&nbsp; financial &nbsp;
statements,&nbsp; or the financial statements&nbsp; issued or to be issued covering the
fiscal&nbsp; period(s)&nbsp; subsequent to the date of the most&nbsp; recent &nbsp;
financial&nbsp; statements&nbsp; covered by an audit report.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; The Company has provided Magee Rausch &amp; Shelton with a copy
of the foregoing disclosure,&nbsp; and has requested that Magee Rausch &amp; Shelton
furnish it with a letter addressed to the Securities and Exchange&nbsp; Commission stating
whether or not it agrees with such disclosure.&nbsp; The Company&nbsp; has filed as an
Exhibit to this Form 8-K a copy of the letter from Magee Rausch &amp; Shelton required by
Item 304 of Regulation S-K. </p>

<p><br>
&nbsp;&nbsp;&nbsp;&nbsp; (a)(2) On July 19, 2001, the Company&nbsp; engaged KPMG as its
independent auditors.&nbsp; Prior to its&nbsp; engagement,&nbsp; the Company had not
consulted&nbsp; with KPMG with respect to:<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; (i) the&nbsp; application of accounting&nbsp; principles to a
specified&nbsp; transaction, either&nbsp; completed&nbsp; or&nbsp; proposed;&nbsp; or the
type of&nbsp; audit&nbsp; opinion&nbsp; that&nbsp; might be rendered on the Company's
financial statements; or<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; (ii) any matter that was either the subject of a &nbsp;
disagreement&nbsp; (as defined in Item&nbsp; 304(a)(1)(iv) of Regulation S-K) or a
reportable event (as described in<br>
Item 304(a)(1)(v) of Regulation S-K) .<br>
<br>
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp; (c)&nbsp; Exhibits.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 16.&nbsp; Letter&nbsp; from &nbsp;
Magee Rausch &amp; Shelton,&nbsp; LLP,&nbsp; dated&nbsp; July 23,&nbsp; 2001, &nbsp;&nbsp;
regarding&nbsp; its concurrence&nbsp; or&nbsp; disagreement&nbsp; with &nbsp; the&nbsp;
statements&nbsp; made by the registrant in the current report&nbsp; concerning the
dismissal as the registrants principal accountant.<br>
</p>
<b>

<p ALIGN="CENTER">SIGNATURES</p>
</b>

<p>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 officer.</p>

<p>&nbsp;</p>

<p>Date: July 25, 2001</p>

<p>Americomm Resources Corporation</p>

<p>By:<u> /s/ John P. McGrain</p>
</u>

<p>John P. McGrain</p>

<p>Chief Executive Officer</p>

<p><br>
</p>
</body>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>2
<FILENAME>auditletter.htm
<TEXT>

<HTML>

<head>
<TITLE>July 23, 2001</TITLE>
</head>

<body>
<font SIZE="2">

<p>&nbsp;</p>
</font><font SIZE="3">

<p>July 23, 2001</p>

<p>Securities and Exchange Commission</p>

<p>Washington D.C. 20549</p>

<p>Ladies and Gentlemen,</p>

<p>We were previously principal accountants for Americomm Corporation and, under the date
of February 9, 2001, we reported on the financial statements of Americomm Corporation as
of and for the years ended December 31, 2000 and 1999. On July 19, 2001 our appointment as
principal accountants was terminated. We have read Americomm Corporation</font><font
FACE="WP TypographicSymbols" SIZE="3">=</font><font SIZE="3">s statements included under
Item 4 of its Form 8-K dated July 25, 2001, and we agree with such statements.</p>

<p>Sincerely,</p>

<p>Magee Rausch &amp; Shelton, LLP</p>
</font>
</body>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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