SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of 15(d) of the
Securities Exchange Act of 1934
December 1, 2003
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Date of Report (date of earliest event reported)
RECOM MANAGED SYSTEMS, INC.
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Exact name of Registrant as Specified in its Charter
DELAWARE 33-11795 84-0441351
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State or Other Jurisdiction Commission File IRS Employer Identification
of Incorporation Number Number
4705 Laurel Canyon Blvd., Suite 203
Studio City, CA 91607
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Address of Principal Executive Offices, Including Zip Code
(818) 432-4560
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Registrant's Telephone Number, Including Area Code
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Former Address if Changed Since Last Report
Item 4. Change in Registrant's Certified Accountant.
On December 1, 2003, Recom Managed Systems, Inc. (the "Company") dismissed
its auditor, Burnett + Company, LLC ("Burnett"), and on December 2, 2003 the
Company engaged Stonefield Josephson, Inc. as its independent auditor for the
fiscal year ending December 31, 2003. The decision to dismiss Burnett was
approved by the Company's Board of Directors.
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Burnett's reports on the Company's financial statements as of and for the
years ended December 31, 2002 and December 31, 2001 did not contain an adverse
opinion or a disclaimer of opinion, nor were they modified as to uncertainty,
audit scope, or accounting principles. During the periods ended December 31,
2001 and December 31, 2002, and the interim period from January 1, 2003 through
the date of Burnett's dismissal, the Company did not have any disagreements with
Burnett on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved
to Burnett's satisfaction, would have caused it to make a reference to the
subject matter of the disagreements in connection with its reports.
Prior to engaging Stonefield Josephson, Inc., the Company did not consult
with Stonefield Josephson, Inc. regarding the application of accounting
principles to a specified completed or contemplated transaction or the type of
audit opinion that might be rendered on the Company's financial statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
The following exhibits are filed as part of this Current Report on Form
8-K.
EXHIBIT NO. DESCRIPTION
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16. Letter from Burnett + Company, LLC to the Securities and Exchange
Commission dated December 2, 2003.
99. Press Release dated December 3, 2003.
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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.
RECOM MANAGED SYSTEMS, INC.
Dated:December 3, 2003 By: /s/ Marvin Fink
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Marvin Fink, President/CEO
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