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: March 17, 2005
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(Date of earliest event reported)
OSK CAPITAL III CORP.
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(Exact name of registrant as specified in its charter)
COLORADO 000-30023 84-1491676
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State of incorporation Commission File Number IRS Employer
Identification Number
1 Place Ville-Marie
Suite 2821
Montreal, Qc
H3B 4R4
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(Address of principal executive offices)
Tel: 514-875-2000
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(Issuer's telephone number)
P. O. Box 461029, Glendale, CO 80220
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(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 March 17, 2005, the Registrant dismissed Comiskey &
Company by declining to renew the engagement of Comiskey & Company as the
independent accountant engaged to audit the financial statements of the
Registrant and engaged Schwartz Levitsky Feldman LLP as its new independent
registered public accounting firm for fiscal year ending December 31, 2004.
Comiskey & Company performed the audit of the Registrant's financial statements
for year ending December 31, 2003 and 2002. During this period and the
subsequent interim period prior to the Registrant declining to renew their
engagement, there were no disagreements with Comiskey & Company on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreements if not resolved to Comiskey & Company's
satisfaction would have caused Comiskey & Company to make reference to this
subject matter of the disagreements in connection with Comiskey & Company'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.
The Registrant determined that, although the registrant was very satisfied with
the quality of the audits prepared by Comiskey & Company, 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 Comiskey &
Company was approved by the Registrant's Board of Directors.
The audit reports of Comiskey & Company for the Registrant's year ending on
December 31, 2003 and 2002 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 Comiskey & Company 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 March 17, 2005 the Registrant has engaged Schwartz
Levitsky Feldman LLP as the new principal accountant to audit its financial
statements. The decision to engage Schwartz Levitsky Feldman LLP was approved by
the Registrant's Board of Directors.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
EXHIBIT DESCRIPTION
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16.1 Letter Regarding Change in Certifying Accountant.
SIGNATURES
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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: October 25, 2005 /s/ Francis Mailhot
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Francis Mailhot
Director
OSK CAPITAL III CORP.