SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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) December 13, 2002
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 December 13, 2002, Registrant's principal independent
accountant, Moffitt & Company, P.C., sent a resignation letter to the
Registrant. The letter stated the resignation was due to Moffitt & Company's
desire to no longer audit public entities. Based upon further conversation with
Moffitt and Company, it is the Registrants understanding that Moffitt and
Company has decided to discontinue performance of any and all SEC audits due to
the increased liability and regulatory requirements required under the new
Sarbanes-Oxley Act of 2002. Moffitt and Company's reports on the Registrant's
financial statements from June 22, 2001, the date of engagement, through
December 2, 2002, the interim period through the date the relationship ended, do
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 Moffitt & Company on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure.
On December 13, 2002, the Registrant engaged Renzi, Bernardi, Suarez &
Co. to serve as the Company's principal independent accountant. The Registrant
has authorized Moffitt & Company to respond fully to the inquires, if any, of
Renzi, Bernardi, Suarez & Co.
Item 7. Exhibits
Exhibit A - Moffitt & Company, P.C. Response Letter to the Securities and
Exchange Commission.
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: December 13, 2002 /S/ Dirk D. Anderson
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Dirk D. Anderson
Chief Executive Officer
Exhibit A.
December 13, 2002
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Reconditioned Systems, Inc.
Dear Sir/Madam:
Pursuant to the request of the above named company, we affirm that:
(1) We have read the Company's response to Item 4 of Form 8-K dated
December 13, 2002; and
(2) We agree with the response.
Sincerely,
/S/ Moffitt & Company, P.C.
Moffitt & Company, P.C.