Cosmo Communications Corp – ‘8-K’ for 6/30/02

On:  Tuesday, 10/15/02, at 11:20am ET   ·   For:  6/30/02   ·   Accession #:  718096-2-33   ·   File #:  0-11968

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Change of Accountant                                   2±    12K 

Document Table of Contents

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)                              
October _7_, 2002                                                               

Cosmo Communications Corporation                                
(Exact name of Registrant as Specified in its Charter)                          

Delaware                        0-119698        59-2268005                      
(State or Other Jurisdiction    (Commission     (IRS Employer                   
of Incorporation)               File Number)    Identification No.)             

106 Ferrier Street, Markham, Ontario, Canada L3R 2Z5                            
(Address of Principal Executive Offices)                        
(Zip Code)                                                      

Registrant's telephone number, including area code                              
(905) 940-0560                                                                  

                   N/A
(Former Name or Former Address, if Changed Since Last Report)                   

Item 4.  Changes in Registrant's Certifying Accountants.                        

(a)     On October 7, 2002, Cosmo Communications Corporation                    
(the "Company") selected the firm of SF Partnership, LLP ("SF")                 
as the Company's new independent auditor.  The Company                          
simultaneously dismissed Schwartz Levitsky Feldman LLP ("SLF")                  
as its independent auditor. These actions were approved by the                  
Board of Directors of the Company.                                              

SLF's report on the Company's financial statements for the                      
fiscal year ended December 31, 2001 and for the three months                    
period ended March 31, 2002, did not contain an adverse opinion,                
a disclaimer of opinion or any qualifications or modifications                  
related to uncertainty, limitation of audit scope or                            
application of accounting principles, except that SLF's report                  
on the Company's financial statements for the fiscal year ended                 
December 31, 2001 and for the three months period ended                         
March 31, 2002 contains a modification as to the uncertainty of                 
the Company's ability to continue as a going concern.                           

During the fiscal year ended December 31, 2001 and the three                    
months period ended March 31, 2002 and through the date of                      
termination of the engagement, there were no disagreements                      
with SLF on any matter of accounting principles or practices,                   
financial statement disclosure or auditing scope or procedure                   
with respect to the Company's financial statements that, if not                 
resolved to SLF's satisfaction, would have caused SLF to make                   
reference to the subject matter of the disagreement in connection               
with SLF's report.                                                              

During the fiscal year ended December 31, 2001 and for the                      
three months period ended March 31, 2002, and through the date                  
of termination of the engagement, there have been no reportable                 
events as defined in Item 304(a)(1)(v) of Regulation S-K                        
promulgated by the Securities and Exchange Commission                           
(the "Commission").                                                             

The Company has requested that SLF furnish it with a letter                     
addressed to the Commission stating whether or not it agrees                    
with the above statements.  Such letter will be filed as an                     
exhibit to this report.                                                         

The Company has not consulted with SF regarding the application                 
of accounting principles to a specified transaction or the type                 
of audit opinion that might be rendered on the Company's                        
financial statements during the two most recent fiscal years                    
through the present.                                                            

Item 7.  Exhibits                                                               

16  Letter Regarding Change in Certifying Accountant.                           

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.                      
COSMO COMMUNCIATIONS CORPORATION                                                
Date:   October 7__, 2002       By:  /s/ Peter Horak__                          
             Peter Horak
                         Chief Executive Officer

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~NEWY1:3594620.v1                                                               

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing		Date		Other Filings
Filed on:		10/15/02
		10/7/02
For Period End:		6/30/02		10-Q
		3/31/02		10-Q/A,  10KSB
		12/31/01		10-K,  10KSB
				List all Filings