UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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 16, 2002
AMERICANA PUBLISHING, INC.
(Exact name of Registrant as specified in charter)
Colorado 000-25783 84-1453702
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) identification Number)
303 San Mateo NE, Suite 104A
Albuquerque, New Mexico 87108
(Address of principal executive offices)
Registrant's telephone number, including area code: (505) 265-6121
Item 4. Changes in Registrant's Certifying Accountant
Singer Lewak Greenbaum & Goldstein LLP, the independent accountants who had
been engaged by Americana Publishing, Inc. (the "Company") as the principal
accountants to audit the Company's consolidated financial statements, was
dismissed effective October16, 2002. On October 18, 2002, the Company engaged
Philip H. Salchli, CPA as the Company's new principal independent accountant to
audit the Company's consolidated financial statements for the year ending
December 31, 2002.
The decision to change the Company's independent accountants from Singer
Lewak Greenbaum & Goldstein LLP to Philip H. Salchli, CPA was approved by the
Company's Board of Directors.
The report of Singer Lewak Greenbaum & Goldstein LLP on the financial
statements of the Company as of and for the year ended December 31, 2001 did not
contain an adverse opinion, or a disclaimer of opinion, however the report was
modified as to the Company's ability to continue as a going concern. During the
one-year period ended December 31, 2001, and the interim period from January 1,
2002 through the date of dismissal, the Company did not have any disagreements
with Singer Lewak Greenbaum & Goldstein LLP 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 Singer
Lewak Greenbaum & Goldstein LLP, would have caused it to make a reference to the
subject matter of the disagreements in connection with its reports.
Prior to retaining Singer Lewak Greenbaum & Goldstein LLP, the Company's
financial statements were prepared by Null Lairson CPA, PC. The reports of Null
Lairson CPA, PC on the financial statements of the Company for the year ended
December 31, 2000 did not contain an adverse opinion, or a disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles. During the two year period and any subsequent interim
period preceding its dismissal, there were no disagreements with Null Lairson
CPA, PC 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 Null Lairson CPA, PC, would have caused Null Lairson CPA,
PC to make reference to the subject matter of the disagreements in connection
with its report.
Prior to engaging Philip H. Salchli, CPA, the Company has not consulted
Philip H. Salchli, CPA, regarding the application of accounting principles to a
specified transaction, completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements.
Item 7. Financial Statements and Exhibits
16(c) Letter re Change in Certifying Accountant.
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.
AMERICANA PUBLISHING, INC.
/s/ George Lovato, Jr.
George Lovato, Jr.
President
Dated: October 19, 2002
EXHIBIT INDEX
Exhibit Number Description
---------------- -------------
16(c) Letter regarding change in certifying accountants from
Singer Lewak Greenbaum & Goldstein LLP dated October 18, 2002
EX-16(c)
LETTER REGARDING CHANGE IN CERTIFYING ACCOUNTANTS FROM
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP DATED OCTOBER 18, 2002
October 18, 2002
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Gentlemen:
We were previously the Independent Accountants for Americana Publishing, Inc.,
and on March 1, 2002 we reported ont he consolidated financial statements of
Americana Publishing, Inc. and subsidiaries as or and for the year ended
December 31, 2001. On October 16, 2002, we were dismissed as independent
accountants of Americana Publishing, Inc. We have read Americana Publishing,
Inc.'s statements included under Item 4 of its Form 8-K dated October 18, 2002,
and we agree with such statements.
Very truly yours,
/s/ Singer Lewak Greenbaum & Goldstein LLP
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
Los Angeles, CA