Wireless Frontier Internet Inc – ‘8-K/A’ for 9/30/04

On:  Wednesday, 10/20/04, at 5:03pm ET   ·   For:  9/30/04   ·   Accession #:  922423-4-1739   ·   File #:  0-08281

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Amendment to Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K/A       Form 8-K Amendment                                     4     16K 
 2: EX-16       Exhibit 16.1 Letter                                    1      6K 

8-K/A   —   Form 8-K Amendment
Document Table of Contents

8-K/A
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 UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

----------------------------------

FORM 8-K/A

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 30, 2004
----------------------------------

WIRELESS FRONTIER INTERNET, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

DELAWARE
(STATE OR OTHER JURISDICTION OF INCORPORATION)

000-08281                                  76-0402866   
   (COMMISSION FILE NUMBER)             (I.R.S. EMPLOYER IDENTIFICATION NO.)

104 West Callaghan Street                                         
Fort Stockton, Texas 79735                                        
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)                                        

(432) 336-0336
(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)

 Fremont Corp.
 (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))                                  

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8-K/A
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Section 4--Matters Related to Accountants and Financial Statements

Item 4.01   Changes in Registrant's Certifying Accountant                       

   On September 30, 2004, Wireless Frontier Internet, Inc. (the "Company")
appointed Burton McCumber & Cortez, L.L.P. (the "New Accountants") as the       
independent accounting firm to audit the financial statements of the Company for
the year ended December 31, 2004. Concurrent with the appointment of the New    
Accountants, Pollard-Kelley Auditing Services, Inc. (the "Former Accountants")  
resigned as the Company's independent accounting firm. This decision was        
approved by the Board of Directors on September 30, 2004.                       

During the Company's two most recent fiscal years and the subsequent
interim period through September 30, 2004, there were no disagreements with the 
Former Accountants on any matter of accounting principles or practices,         
financial statement disclosure, or auditing scope or procedure, which, if not   
resolved to the satisfaction of the Former Accountants, would have caused them  
to make reference to the subject matter of the disagreement in their report.    
None of the Former Accountants' reports on the Company's financial statements   
for either the Company's two most recent fiscal years or the subsequent interim 
period through September 30, 2004 contained an adverse opinion or disclaimer of 
opinion, or was modified as to uncertainty, audit scope, or accounting          
principles.                                                                     

During the Company's two most recent fiscal years and the subsequent
interim period through the date of engagement of the New Accountants, the       
Company did not consult the New Accountant regarding either (i) 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; or (ii) any matter that was the subject of a disagreement or event  
identified in response to Item 304(a)(1)(iv) of Regulation S-B.                 

During the Company's two most recent fiscal years and the subsequent
interim period through September 30, 2004, there were no reportable events in   
accordance with Item 304(a)(1)(iv)(A)-(E) of Regulation S-B.                    

A letter from the Former Accountants addressed to the Securities and
Exchange Commission in accordance with Item 304(a)(3) of Regulation S-B, stating
that they agree with the disclosures made by the Company in the original Report 
on Form 8-K and any revised statements made by the Company in this amended      
Report on Form 8-K has been filed as an exhibit to this amended Report on Form  
8-K in accordance with Item 304(a)(3) of Regulation S-B.                        

Section 5--Corporate Governance and Management

Item 5.02. Departure of Directors or Principal Officers; Election of Directors; 
Appointment of Principal Officers.                                              

On October 6, 2004, the Company issued a press release announcing several       
management changes, including the resignation of Jasper Knabb as the Company's  
President and Director, effective October 4, 2004, and the resignation of James 
Bentley King as the Company's Director,                                         

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effective September 30, 2004. A copy of the press release is attached hereto as 
Exhibit 99.1, which is incorporated in this Item 5.02 by reference.             

Section 9--Financial Statements and Exhibits

Item 9.01.  Financial Statements and Exhibits.                                  

(c) Exhibits.                                                                   

16.1    Letter from Pollard-Kelley Auditing Services, Inc. addressed to the     
       Securities and Exchange Commission in accordance with Item 304(a)(3) of
Regulation S-B.*                                                

99.1    Press Release dated October 6, 2004.+                                   

*  Filed herewith.                                                              
+  Incorporated by reference to the Company's current report on Form 8-K filed  
on October 6, 2004.                                                       

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8-K/A
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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.                                           

                  WIRELESS FRONTIER INTERNET, INC.
                  --------------------------------
(Registrant)  

          By: /s/ Alex J. Gonzalez
                         ---------------------------------
         Name:  Alex J. Gonzalez
                Title: Chief Executive Officer

Date:  October 20, 2004                                                         

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Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K/A’ Filing		Date		First		Last			Other Filings
		12/31/04		2
Filed on:		10/20/04		4
		10/6/04		2		3			8-K
		10/4/04		2
For Period End:		9/30/04		1		3			10QSB,  10QSB/A,  8-K,  NT 10-Q
									List all Filings