UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

 

Washington, D.C.  20549

 

FORM 8K

 

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d)

 OF THE SECURITIES EXCHANGE ACT OF 1934

 

 

Date of report (Date of earliest event reported):  May 11, 2004

 

 

Commission File Number 33-98404

 

 

T.J.T., INC.

(Exact name of registrant as specified in its charter)

 

WASHINGTON

 

82-0333246

(State or other jurisdiction of
incorporation or organization)

 

(IRS Employer

Identification No.)

 

843 North Washington, P.O. Box 278, Emmett, Idaho  83617

(Address of principal executive offices)

 

(208) 365-5321

(Registrant’s telephone number)

 

 

 

 

Item 4.  Changes in Registrant’s Certifying Accountant

 

On May 11, 2004, TJT, Inc.’s Audit Committee engaged Moss Adams LLP as independent auditor, replacing Balukoff Lindstrom & Co.

 

Balukoff Lindstrom & Co.’s reports on TJT, Inc.’s financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion.  The reports were not qualified or modified as to uncertainty, audit scope, or accounting principles.

 

During TJT, Inc.’s two most recent fiscal years and through the date of Balukoff Lindstrom & Co.’s dismissal, there were no disagreements with Balukoff Lindstrom & Co. on any other matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Balukoff Lindstrom & Co’s satisfaction, would have caused Balukoff Lindstrom & Co. to make reference to the subject matter in connection with its report of the financial statements for such year; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

 

TJT, Inc. has provided Balukoff Lindstrom & Co. with a copy of the above disclosures.  Attached as Exhibit 16 is a copy of a letter from Balukoff Lindstrom & Co, dated May 17, 2004, stating its agreement with such statements.

 

Item 7.    Financial Statements and Exhibits

 

(c)            Exhibits

 

Exhibit 16 - Letter from Balukoff Lindstrom & Co. to the Securities & Exchange Commission dated May 17, 2004.

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

TJT, Inc.

(Registrant)

 

 

By

/s/ Larry B. Prescott

 

Larry B. Prescott

 

Chief Financial Officer

 

May 17, 2004

 

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Exhibit Index

 

Exhibit No.

 

Description

 

 

 

16

 

Letter from Balukoff Lindstrom & Co. to the Securities & Exhange Commission dated May 17, 2004.

 

 

 

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