CURRENT REPORT FOR ISSUERS SUBJECT TO THE
1934 ACT REPORTING REQUIREMENTS
FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act
August 19, 2004
Date of Report
(Date of Earliest Event Reported)
Endo Networks, Inc.
(Exact name of registrant as specified in its charter)
Nevada 333-42640 75-28882833
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
2624 Dunwin Drive, Unite #3,
Mississauga, Ontario, Canada L5L3T5
(Address of principal executive offices (zip code))
(905) 820-8800
(Registrant's telephone number, including area code)
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Malone & Bailey, PLLC (the "Former Accountant") was dismissed on August 19, 2004
as Endo Networks, Inc.'s independent auditors. Malone & Bailey's report dated
January 7, 2004, on Endo Networks, Inc.'s balance sheet of Endo Networks, Inc.
as of December 31, 2003, and the related statements of operations, stockholders'
equity, and cash flows for each of the two years then ended, did not contain an
adverse opinion or disclaimer of opinion, or qualification or modification as to
uncertainty, audit scope, or accounting principles
In connection with the audit of Endo Networks, Inc.'s financial statements, and
in the subsequent interim period, there were no disagreements with Malone &
Bailey, PLLC on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope and procedures which, if not resolved to
the satisfaction of Malone & Bailey PLLC would have caused Malone & Bailey, PLLC
to make reference to the matter in their report. Endo Networks, Inc. has
requested Malone & Bailey, PLLC to furnish it a letter addressed to the
Commission stating whether it agrees with the above statements. A copy of that
letter, dated August 19, 2004 is filed as Exhibit 16 to this Form 8-K. Lopez,
Blevins, Bork & Associates, L.L.P. was engaged on August 19, 2004 as Endo
Networks, Inc.'s principal accountant to audit the financial statements of Endo
Networks, Inc.. The decision to change accountants was approved by the Board of
Directors.
During the years ended December 31, 2003 and 2002 and subsequent to December 31,
2003 through the date hereof, neither Endo Networks, Inc. nor anyone on its
behalf consulted with Lopez, Blevins, Bork & Associates, L.L.P. regarding 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
Endo Networks, Inc.'s financial statements, nor has Lopez, Blevins, Bork &
Associates, L.L.P. provided to Endo Networks, Inc. a written report or oral
advice regarding such principles or audit opinion or any matter that was the
subject of a disagreement or reportable events set forth in Item 304(a)(iv) and
(v), respectively, of Regulation S-K with Endo Networks, Inc.'s former
accountant.
Endo Networks, Inc. has requested Lopez, Blevins, Bork & Associates, L.L.P.
review the disclosure in this report on Form 8-K and provided Lopez, Blevins,
Bork & Associates, L.L.P. the opportunity to furnish Endo Networks, Inc. with a
letter addressed to the Commission containing any new information, clarification
of Endo Networks, Inc.'s expression of its views, or the respects in which
Lopez, Blevins, Bork & Associates, L.L.P. does not agree with the statements
made by Endo Networks, Inc. in this report. Lopez, Blevins, Bork & Associates,
L.L.P. has advised Endo Networks, Inc. that no such letter need be issued.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(c) EXHIBITS
16.1 Letter from Malone & Bailey, PLLC regarding change in certifying
accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
Endo Networks, Inc.
By: /s/ Peter B. Day
--------------------------
Peter B. Day
Chief Executive Office
Dated: August 19, 2004
Exhibit 16.1
August 19, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Endo Networks, Inc.
Commission File Number 333-42640
We have read the statements that we understand Endo networks, Inc. will include
under Item 4 of the Form 8-K report it will file regarding the recent change of
auditors. We agree with such statements made regarding our firm. We have no
basis to agree or disagree with other statements made under Item 4.
Very truly yours,
/s/ Malone & Bailey, PLLC
-------------------------
Malone & Bailey, PLLC