UNITED STATES
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) - September 17, 2004
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 (Commission File Number) (IRS Employer
jurisdiction Identification No.)
of Incorporation)
Room 1602, 16/F., 5-9 Observatory Court, TST, Hong Kong
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(Address of principal executive offices) (zip code)
Registrant's telephone number, including area code - (852) 2782-0983
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74 Shanan Road, Panyu, Guangzhou, GD51149
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(Former Name or Former Address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2 below):
[ ] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On September 17, 2004 Livingston, Wachtell & Co., LLP ("LWC") resigned as
the independent registered public accounting firm for Telecom Communications,
Inc. (the "Company"). Such resignation was accepted by the Company's Board of
Directors.
LWC's reports on the Company's financial statements for the past two fiscal
years did not contain an adverse opinion, disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope of accounting principles.
During the Company's two most recent fiscal years and through September 17,
2004, there were no disagreements with LWC on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of LWC,
would have caused it to make reference to the subject matter of the
disagreements in connection with this report. No reportable events of the type
described in item 304(a)(1)(iv)(B) of Regulation S-B occurred during the two
most recent fiscal years.
The Company has provided LWC with a copy of this disclosure and requested
that they furnish the Company with a letter addressed to the Commission stating
whether it agrees or disagrees with the statements by the Company in this report
and, if not, stating the respects in which it does not agree. A letter from LWC
to such effect is attached hereto as Exhibit 16.1.
Also effective September 17, 2004, Child, Sullivan & Company was appointed
as the new independent registered public accounting firm for the Company.
During its two most recent fiscal years and through September 17, 2004, the
Company has not consulted with Child, Sullivan & Company on any matter that (i)
involved the application of accounting principles to a specific completed or
contemplated transaction, or the type of audit opinion that might be rendered on
the Company's financial statements, in each case where written or oral advice
was provided, that was an important factor considered by the Company in reaching
a decision as to the accounting, auditing or financial reporting issue; or (ii)
was either the subject of a disagreement or event, as that term is described in
item 304(a)(1)(iv)(A) of Regulation S-B.
ITEM 8.01 OTHER EVENTS
Effective immediately, the Company has changed its address to Room 1602,
16/F., 5-9 Observatory Court, TST, Hong Kong. Its new number is (852) 2782-0983
and its new fax if (852) 2541-8746
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
Exhibit 16.1 Letter from Livingston, Wachtell & Co., LLP,
dated September 17, 2004.
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SIGNATURE
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.
TELECOM COMMUNICATIONS, INC.
Date: September 23, 2004 BY: /s/ Gary Lam
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Gary Lam
Chief Financial Officer
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EXHIBIT INDEX
Exhibit No. Description
16.1 Letter from Livingston, Wachtell & Co., LLP, dated
September 17, 2004.
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