<SUBMISSION-INFORMATION-FILE>
<TYPE> 8-K
<DOCUMENT-COUNT> 1
<SROS> NONE
<FILER>
<CIK> 0001081751
<CCC> #MD7FUEK
</FILER>
<PERIOD> 02/22/02
<DOCUMENT>
<TYPE> 8-K
<DESCRIPTION> Form 8-K
<TEXT>
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) February 11, 2002
AMERICANA PUBLISHING, INC.
(Exact name of registrant as specified in charter)
Colorado 84-1453702
(State or other juris- (Commission (IRS Employer
diction of incorporation) file number) Idenrtification No.)
303 San Mateo NE, Suite 104A, Albuquerque, New Mexico 87108
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (505)265-6121
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous Independent Accountants.
Americana Publishing, Inc. on February 21, 2002, issued a press release
announcing the appointment of Singer Lewak Greenbaum and Goldstein LLP as
Americana's independent accountants replacing Null Lairson P.C., CPAs (Null
Lairson), which press release is filed as Exhibit 99.1 hereto. Americana stated
that the change in auditors was related to Singer Lewak Greenbaum and Goldstein
LLP's more extensive expertise in Americana's industry and SEC filings.
Null Lairson's reports on the Registrant's financial statements for the past two
years did not contain an adverse opinion or a disclaimer of opinion, or were
they qualified or modified as to uncertainty, audit scope or accounting
principles. However, in the Registrant's most recent interim period the company
did disclose uncertainty regarding the Company's ability to continue as a going
concern without additional capital infusions. During the past two years and
subsequent interim periods prior to the change in auditors there were no
disagreements with Null Lairson on any matter of accounting principals or
practices, financial statement disclosures or auditing scope or procedure, which
if not resolved to the satisfaction of Null Lairson, would have caused it to
make reference to the subject matter of the disagreement in connection with its
reports on the financial statements for such years. During this time period
there were no "reportable events" as defined in Regulation S-K Item 304
(a)(1)(v).
The Registrant requested that Null Lairson furnish it with a letter addressed to
the Securities and Exchange Commission stating whether or not it agrees with the
above statements. A copy of that letter dated February 11, 2002 is filed as
Exhibit 16 to this Form 8-K.
(b) New Independent Accountants.
The Registrant engaged Singer Lewak Greenbaum and Goldstein LLP as the
Registrant's principal accountants effective as of February 2002. During the
Registrant's two most recent fiscal years and the subsequent interim period
prior to the engaging Singer Lewak Greenbaum and Goldstein LLP neither the
Registrant nor anyone on its behalf consulted with Singer Lewak Greenbaum and
Goldstein LLP regarding either (i) the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Registrant's financial statements, and
neither a written report nor oral advice was provided to the Registrant by
Singer Lewak Greenbaum and Goldstein LLP that was an important factor considered
by the Registrant in reaching a decision as to any accounting, auditing or
financial reporting issue; or (ii) any matter that was either the subject of a
disagreement, as that term is defined to Item 304 (a)(1)(iv) of Regulation S-K
and the related instructions to 304 of Regulation S-K, or a reportable event, as
that term is defined in Item 304 (a)(1)(v) of Regualtion S-K.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Not applicable.
(b) Not applicable.
(c) Exhibits.
16 Letter Regarding change in certifying accountants from Null
Lairson dated February 11, 2002.
99.1 Text of press release dated February 11, 2002
SIGNATURE
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.
AMERICANA PUBLISHING, INC.
(Registrant)
Dated: February 12, 2002 /s/ George Lovato, Jr.
---------------------------------
George Lovato, Jr.
President, Chief Executive Officer
EXHIBIT INDEX
Exhibit Number Description
---------------- -------------
16 Letter regarding change in certifying accountants from
Null Lairson dated February 11, 2002
99.1 Press Release dated February 11, 2002
EX-16
LETTER REGARDING CHANGE IN CERTIFYING ACCOUNTANTS FROM NULL LAIRSON DATED
FEBRUARY 11, 2002
February 11, 2002
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K (dated February 11, 2002) of Americana
Publishing, Inc. and are in agreement with the statements contained in the first
two paragraphs therein. We have no basis to agree or disagree with other
statements fo the registrant contained therein.
/s/ Null Lairson P.C. CPAs
EX-99.1
PRESS RELEASE DATED FEBRUARY 21, 2002
AMERICANA PUBLISHING, INC. APPOINTS NEW INDEPENDENT ACCOUNTANTS
Albuquerque, February 21, 2002 - Americana Publishing, Inc. today reported that
the Board of Directors appointed Singer Lewak Greenbaum and Goldstein LLP as
Americana's independent accountants replacing Null Lairson. The Company expects
a smooth transition to the new auditors. There is no impact on the Company's
financial reports. All Americana's financial reports, including the December 31,
2001 financial statements remain in full effect. Singer Lewak Greenbaum and
Goldstein LLP will be in place to audit the Company's December 31, 2001
financial statements.
Americana stated that the change in auditors was related to Singer Lewak
Greenbaum and Goldstein LLP's more extensive expertise in Americana's industry
and SEC filings.