HSPR: Does this filling mean they might not be able to fill on time or at all for a while the next quarterly ?
orm 8-K for HESPERIA HOLDING INC
9-Aug-2005
Change in Accountant
Item 4.01. Changes in Registrant's Certifying Accountant
The Registrant has appointed Malone & Bailey, PC, as the Registrant's independent accountants for the year ending December 31, 2005. This is a change in accountants recommended by the Registrant's Executive Management and approved by the Registrant's Board of Directors. Malone & Bailey, PC was engaged by the Registrant on July 26, 2005. During the most recent two fiscal years and during the portion of 2005 preceding the Board's decision, neither the Company, nor anyone engaged on its behalf, has consulted with Malone & Bailey, PC regarding:
(i) either 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 Company's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
The reports of Russell Bedford Stefanou Mirchandani LLP on the Registrant's consolidated financial statements for the fiscal years ended December 31, 2004 and 2003 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except for Russell Bedford Stefanou Mirchandani LLP's issuance of a going concern opinions on the financial statements for the fiscal year ended December 31, 2004. From July 17, 2003 through July 25, 2005 when Russell Bedford Stefanou Mirchandani LLP resigned as the Registrant's independent accountant, there were no disagreements between the Registrant and Russell Bedford Stefanou Mirchandani 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 Russell Bedford Stefanou Mirchandani LLP would have caused it to make a reference to the subject matter of the disagreement in connection with its audit report.
The change in accountants does not result from any dissatisfaction with the quality of professional services rendered by Russell Bedford Stefanou Mirchandani LLP, as the independent accountants of the Registrant.
Section 9 - Financial Statements and Exhibits
Item 9.01 Exhibits
EXHIBITS
Exhibit Number Description
(16) Letter form Russell Bedford Stefanou Mirchandani LLP
