UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report: May 3, 2005
--------------------------------
(Date of earliest event reported)
OSK CAPITAL III CORP.
------------------------------------
(Exact name of registrant as specified in its charter)
COLORADO 000-30023 84-1491676
-------------- ----------- ---------------------
State of Commission IRS Employer
incorporation File Number Identification Number
1 Place Ville-Marie
Suite 2821
Montreal, Qc
H3B 4R4
-------------------------------------------------------
(Address of principal executive offices)
Tel: 514-448-6710
--------------------
(Issuer's telephone number)
P. O. Box 461029, Glendale, CO 80220
-------------------------------------------------------------
(Former name or former address, if changed since last report)
Copies of all communications, including all communications sent to the agent for
service
Copies of all communications, including all communications sent to the agent for
service, should be sent to:
Joseph I. Emas, Esq.
Attorney at Law
1224 Washington Avenue
Miami Beach, FL 33139
Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Effective on May 3, 2005, the Registrant dismissed Schwartz Levitsky
Feldman LLP by declining to renew the engagement of Schwartz Levitsky Feldman
LLP as the independent accountant engaged to audit the financial statements of
the Registrant and engaged Jewett, Schwarz & Associates as its new independent
registered public accounting firm for fiscal year ending December 31, 2005.
Schwartz Levitsky Feldman LLP performed the audit of the Registrant's financial
statements for year ending December 31, 2004. During this period and the
subsequent interim period prior to the Registrant declining to renew their
engagement, there were no disagreements with Schwartz Levitsky Feldman LLP on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure, which disagreements if not resolved to Schwartz
Levitsky Feldman LLP's satisfaction would have caused Schwartz Levitsky Feldman
LLP to make reference to this subject matter of the disagreements in connection
with Schwartz Levitsky Feldman LLP's report, nor were there any "reportable
events" as such term is defined in Item 304(a)(3) of Regulation S-B, promulgated
under the Securities Exchange Act of 1934, as amended; except that the financial
statements for the Registrant for the fiscal year ended December 31, 2003 did
contain an adverse opinion in that Schwartz Levitsky Feldman LLP raised the
uncertainty expressed by previous auditors that the Company will continue as a
going concern.
The Registrant determined that, although the registrant was very satisfied with
the quality of the audits prepared by Schwartz Levitsky Feldman LLP, a new
independent certified public accountant would be in the best interests of the
shareholders of the Registrant. The decision to not to renew the engagement with
Schwartz Levitsky Feldman LLP was approved by the Registrant's Board of
Directors.
The audit reports of Schwartz Levitsky Feldman LLP for the Registrant's year
ending on December 31, 2004 did not contain an adverse opinion, or a disclaimer
of opinion, or qualification or modification as to uncertainty, audit scope, or
accounting principles, other than the uncertainty that the Registrant might not
be able to operate as a going concern.
The Registrant has requested Schwartz Levitsky Feldman LLP to furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made above by the Registrant. A copy of such letter
is filed as Exhibit 16.1 to this Form 8-K.
(b) Effective on May 3, 2005 the Registrant has engaged Jewett, Schwarz
& Associates as the new principal accountant to audit its financial statements.
The decision to engage Jewett, Schwarz & Associates was approved by the
Registrant's Board of Directors.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
The Registrant has requested Schwartz Levitsky Feldman LLP to furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made above by the Registrant. Upon receipt, a copy of
such letter will be filed as Exhibit 16.1 to Form 8-K/A in accordance with Item
304(a)(3) of Regulation S-B.
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.
OSK CAPITAL III CORP.
DATE: May 18, 2005 /s/ Francis Mailhot
------------------------
Francis Mailhot
Director
OSK CAPITAL III CORP.