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) - April 12, 2004
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TELECOM COMMUNICATIONS, INC.
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(Exact name of registrant as specified in its charter)
Indiana 333-62236 35-2089848
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(State or other jurisdiction (Commission File Number) (IRS Employer
of Incorporation) Identification No.)
74 Shanan Road Panyu, Guangzhou, GD 511490, China
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(Address of principal executive offices) (zip code)
Registrant's telephone number, including area code - (8620) 8487 9179
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N/A
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(Former Name or Former Address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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On April 12, 2004, the Board of Directors (the "Board") of Telecom
Communications, Inc. (the "Company") dismissed its independent accountants Sherb
& Co., LLP ("Sherb"), and engaged the services of Livingston, Wachtell & Co.,
LLP ("Livingston Wachtell"). The Board approved the dismissal of Sherb, who had
served as the Company's independent accountants for the fiscal year ended
September 30, 2003, and the subsequent interim period through April 11, 2004 and
the appointment of Livingston Wachtell.
During the most recent fiscal year of the Company ended September 30,
2003, and the subsequent interim period through April 11, 2004, there were no
disagreements between the Company and Sherb on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements, if not resolved to Sherb's satisfaction, would
have caused Sherb to make reference to the subject matter of the disagreement in
connection with their reports.
The audit report of Sherb on the consolidated financial statements of
the Company as of and for the fiscal year ended September 30, 2003 did not
contain any adverse opinion or disclaimer of opinion, nor was it qualified or
modified as to audit scope or accounting principles.
In addition, there were no reportable events as set forth in Items
304(a)(1)(v) of Regulation S-K of the Securities Exchange Act of 1934 during the
year ended September 30, 2003, or the subsequent interim period through April
11, 2004.
Attached as Exhibit 16.1 to this report is a letter from Sherb
required by Item 304(a)(3) of Regulation S-K of the Securities Exchange Act of
1934 confirming that there were no disagreements with the Company.
During the two most recent fiscal years of the Company ended September
30, 2003, and the subsequent interim period through April 11, 2004, the Company
did not consult with Livingston Wachtell regarding any of the matters or events
set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K of the Securities
Exchange Act of 1934.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
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(c) Exhibits
16.1 Letter from Sherb & Co., LLP, dated April 23, 2004.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
TELECOM COMMUNICATIONS, INC.
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(Registrant)
Dated: April 22, 2004 By: /s/ Fred Chiyuan Deng
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Fred Chiyuan Deng, Chairman,
President and CEO (Principal
Executive Officer)
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