UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15 (d) of the
Securities Exchange Act of 1934
June 18, 2002
DATE OF REPORT
AMERICAN COMMERCE SOLUTIONS, INC.
(Exact name of registrant as specified in its Charter)
DELAWARE 33-98682 05-0460102
(State or other jurisdiction (Commission file no.) (IRS Employer ID
of incorporation) Number)
1400 CHAMBER DR., BARTOW, FL 33830
(Address of Principal Executive Offices)
Registrant's telephone number, including area code: (863) 533-0326
ITEM 4. CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT.
(a) The auditing firm of Bella, Hermida, Gillman, Hancock & Mueller
informed management on June 12, 2002 that their engagement with the
Company had ceased.
(b) The auditing firm of Pender Newkirk & Company has been engaged
effective June 13, 2002 to provide reviews and audit for the current
fiscal year ending February 28, 2003. The decision to hire Pender
Newkirk & Company was approved by the Company's Board of Directors.
(c) The reports of Bella, Hermida, Gillman, Hancock & Mueller on our
consolidated financial statements for the years ended February 28,
2002 and 2001 did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified as to audit scope, or accounting
principles. However, the reports of Bella, Hermida, Gillman, Hancock &
Mueller on our consolidated financial statements for the years ended
February 28, 2002 and 2001 were qualified as to a going concern
uncertainty.
(d) There were no reportable events or disagreements with Bella, Hermida,
Gillman, Hancock & Mueller during the years ended February 28, 2002
and 2001, February 28 2002 to June 12, 2002, on any matters of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedures.
(e) During the fiscal years ended February 28, 2002 and 2001 and from
February 28, 2002 to June 12, 2002, we have not consulted with Pender
Newkirk & Company on items that concerned the application of
accounting principles to a specified transaction, whether complete or
proposed, nor any subject matter of a reportable event or disagreement
with Bella, Hermida, Gillman, Hancock & Mueller.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
16.1 Letter dated June 18, 2002 from Bella, Hermida, Gillman,
Hancock & Mueller, Certified Public Accountants
Date: June 18, 2002 By: /s/ NORMAN J. BIRMINGHAM
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Norman J. Birmingham
President