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 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 ACCOUNTANT.
(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 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, however it was modified to express substantial
doubt about the Company's ability to continue as a going concern;
(iii) The decision to change accountants was approved by the Registrant's
Board of Directors; and
(iv)
(A) There were 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 14, 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. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c) Exhibit "16.1". A letter from Malone and Bailey, PLLC regarding
change of registrant's accountancy.
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.
Date: June 24, 2004
telcoBlue, Inc.
By: /S/ Ed Garstka
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Ed Garstka, CFO