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) June 22, 2001
RECONDITIONED SYSTEMS, INC.
(Exact name of registrant as specified in charter)
Arizona 0-20924 86-0576290
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
444 West Fairmont, Tempe, Arizona 85282
(Address of principal executive offices)
480-968-1772
(Registrant's telephone number, including area code)
N/A
(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.
On June 22, 2001, the Registrant engaged Moffitt & Company, PC
to serve as the Company's principal independent accountant. The Company's former
principal independent accountant, Semple & Cooper, LLP, resigned on June 8,
2001. Semple & Cooper's reports on the Registrant's financial statements for the
fiscal years ended March 31, 1996, the date of engagement, through June 8, 2001,
the interim period through the date the relationship ended, did not contain an
adverse opinion or disclaimer of opinion, and were not modified as to
uncertainty, audit scope, or accounting principles. There were no disagreements
with Semple & Cooper on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure. The Registrant
has authorized Semple & Cooper to respond fully to the inquires, if any, of
Moffitt & Company.
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.
Reconditioned Systems, Inc.
Date: July 23, 2001 /s/ Dirk D. Anderson
___________________________
Dirk D. Anderson
Chief Executive Officer