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 Event Requiring Report: May 14, 2004
TelcoBlue, Inc.
(Exact Name of Registrant)
Delaware 43-1798970
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(State of Incorporation) (I.R.S. Employer ID Number)
3166 Custer Dr., #101
Lexington, KY 40517
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(Address of Principal Executive Offices including Zip Code)
859-245-5252
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(Issuer's Telephone Number)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNT.
(a) (1) On May 14, 2004, Registrant changed its certifying accountants from
Malone and Bailey, PLLC, to LL Bradford & Company, 3441 S. Eastern Ave.,
Las Vegas, NV 89101.
(i) The Company dismissed Malone and Bailey, PLLC as its independent
accountant;
(ii) The report of Malone and Bailey, PLLC for the past two years has not
contained an adverse opinion or disclaimer of opinion and was not
qualified as to audit scope or accounting principles during the past two
fiscal years, ability to continue as a going concern;
(iii) The decision to change accountants was approved by the Registrant's Board
of Directors; and
(iv)
(v) (A) There was no disagreements related to accounting principles or
practices, financial statement disclosure, or auditing scope or procedure
during the past two fiscal years and through the date of dismissal.
(B) Not applicable;
(C) Not applicable;
(D) Not applicable; and
(E) Not applicable.
(2) On May 17, 2004, the Registrant engaged LL Bradford & Company as its
independent accountants.
(i) The Registrant did not consult with LL Bradford & Company its new
independent accountants, regarding any matter prior to its
engagement; and
(ii) Not applicable.
(3) The Registrant has provided to Malone and Bailey, PLLC its former
accountants, a copy of the disclosures contained in this item 4 and the
Registrant has requested a letter from Malone and Bailey, PLLC addressed to the
Commission, confirming the statements made by the Registrant in this Item 4.
(b) Not applicable.
ITEM 7. FINACIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c) Exhibit "A". A letter from Malone and Bailey, PLLC regarding change
of registrant's accountancy will be submitted upon receipt and filed
thereupon as an amended Form 8-K.
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 dully authorized.
Date: May 14, 2004
telcoBlue, Inc.
By: /S/
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James N. Turek, President & CEO