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: November 11, 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 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a)
(1) On November 10,2004, Registrant changed its certifying
accountants from LL Bradford & Company, Las Vegas, NV 89101 to De
Joya & Company, 8275 South Eastern Avenue, Ste. 200, Las Vegas, NV
89123.
(i) The Company dismissed LL Bradford & Company as its independent
accountant;
(ii) The report of LL Bradford & Company 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 November 10, 2004, the Registrant engaged De Joya & Company as
its independent accountants. (i) The Registrant did not consult with De
Joya & Company its new independent accountants, regarding any matter prior
to its engagement; and (ii) Not applicable.
(3) The Registrant has provided to LL Bradford & Company its former
accountants, a copy of the disclosures contained in this Item 4 and the
Registrant has requested a letter from LL Bradford & Company addressed to
the Commission, confirming the statements made by the Registrant in this
Item 4. (b) Not applicable.
ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c) Exhibit "A". A letter from LL Bradford & Company 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 duly authorized.
Date: November 12, 2004
telcoBlue, Inc.
By: /s/ Ed Garstka
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Ed Garstka, CFO