AMENDED CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C.
20549
FORM 8-K/A
Amended Current Report
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): June 23, 2003
RAPTOR INVESTMENTS, INC.
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(Exact name of registrant as specified in its charter)
FLORIDA
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(State or other jurisdiction of incorporation)
0-23026 22-3261564
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(Commission File Number) (IRS Employer Identification No.)
2855 N. UNIVERSITY DRIVE, SUITE 320, CORAL SPRINGS, FL 33065
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(Address of principal executive offices)
Registrant's telephone number, including area code
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(954) 346-5799
(Former name or former address, if changed since last report)
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N/A
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
At a meeting held on June 23, 2003, the Board of Directors of Raptor
Investments, Inc. (the "Company") approved the engagement of Webb & Company,
P.A. as independent auditors of the Company for the fiscal quarter ended June
30, 2003, to replace the firm of Weinberg & Company, P.A.., who were dismissed
as the Company's independent accountants effective June 23, 2003.
Webb & Company, P.A.
Derek M. Webb, CPA
1525 Arezzo Circle
Boynton Beach, Florida 33436
(561) 752-1721
The audit report of Weinberg & Company, P.A. for the year ended December
31, 2002 and for the year ended December 31, 2001 contained a modification
expressing substantial doubt about the Company's ability to continue as a going
concern. The audit reports of Weinberg & Company, P.A. for the past two years
did not contain any other adverse opinion or disclaimer of opinion, or
qualification, audit scope or accounting principles other than the modification
noted above.
In connection with the audits of the Company's consolidated financial
statements as of and for the years ended December 31, 2002 and December 31, 2001
and in the interim period from December 31, 2002 until June 23, 2003:
Weinberg & Company, P.A. did not, during the applicable periods, advise
the Company of any of the enumerated items described in Regulation SK, Item 304
(a)(1)v.
There were no disagreements with the former auditors on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope and procedures which, if not resolved to the satisfaction of the former
auditors would cause them to make reference to the subject matter in their
report.
Reference is made to the audit report contained within the Company's
10KSB as of December 31, 2002 and the same is incorporated herein by reference.
Prior to the engagement of Webb & Company, P.A., the Company did not
consult with Webb & Company, P.A. regarding the application of accounting
principles to a specific transaction or the type of audit opinion that might be
rendered on the Company's consolidated financial statements, and no written or
oral advice was provided by Webb & Company, P.A. that was a factor considered by
the Company in reaching a decision as to the accounting, auditing, or financial
reporting issues of the Company.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this amended report to be signed on its behalf by
the undersigned hereunto duly authorized.
Date: August 19, 2003
RAPTOR INVESTMENTS, INC.
/S/ PAUL F. LOVITO, JR.
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Paul F. Lovito, Jr.,
Chairman, President & CEO
INDEX TO EXHIBITS
Exhibit 16 Letter from Weinberg & Company, P.A. on change in Certifying
Accountant.