UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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): May 26, 2004
FONEFRIEND, INC.
(Exact name of Registrant as specified in its charter)
Delaware 0-24408 33-0611753
(State or other (Commission File Number) (I.R.S. Employer
jurisdiction of Identification No.)
incorporation)
14545 Friar Street, Suite 103, Van Nuys, CA 91411
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (818) 376-1616
This Current Report on Form 8-K is filed by FoneFriend, Inc., a Delaware
corporation (the "Registrant"), in connection with the matters described herein.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On May 25, 2004, the Board of Directors of the Registrant dismissed Henry
Schiffer, C.P.A., an accountancy corporation, as the Registrant's independent
accountants and appointed the firm of Kabani & Company, Inc., to serve as
independent public accountants of the Registrant for the fiscal year ending
March 31, 2004.
Henry Schiffer's report on the Registrant's consolidated financial statements
for the fiscal years ended March 31, 2003 and April 30, 2002, did not contain an
adverse opinion or disclaimer of opinion, or was modified as to uncertainty,
audit scope or accounting principles; however, they were modified to include an
explanatory paragraph wherein they expressed substantial doubt about the
Registrant's ability to continue as a going concern.
During the years ended December 31, 2003 and 2002 and through May 4, 2004, there
were no disagreements with Henry Schiffer on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure
which, if not resolved to Henry Schiffer's satisfaction, would have caused them
to make reference to the subject matter of such disagreements in connection with
their report on the Registrant's consolidated financial statements for such
years.
The Registrant provided Henry Schiffer with a copy of the foregoing disclosures.
Attached as Exhibit 16.1 is a copy of Henry Schiffer's letter stating its
agreement with such statements.
During the years ended December 31, 2003 and 2002, and through the date hereof,
the Registrant did not consult with Kabani & Company, Inc. with respect to the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Registrant's financial statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
Exhibit Description
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16.1 Letter from Henry Schiffer, C.P.A., an accountancy corporation.
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.
FONEFRIEND, INC.
By: /s/ Jackelyn Giroux
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Jackelyn Giroux
President
Date: May 26, 2004