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 10, 2003
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HOSTING SITE NETWORK INC.
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(Exact name of registrant as specified in its charter)
Delaware 333-73004 13-4122844
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(State or other jurisdiction (Commission File Number) (I.R.S. Employer of
incorporation) Identification No.)
32 Poplar Place, Fanwood, New Jersey 07023
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(Address of principal executive offices) (Zip Code)
(973) 652-6333
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(Registrant's telephone number, including area code)
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(Former name, former address and former fiscal year, if changed since last
report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
Rogoff & Company, P.C. was our independent certifying accountant for
the fiscal years ended September 30, 2002 and September 30, 2001. On December
10, 2003, they were dismissed by us and we subsequently engaged Most & Company,
LLP, 275 Madison Avenue, New York, NY 10016, as our certifying accountant for
the fiscal year ended September 30, 2003. The dismissal of Rogoff & Company,
P.C. and appointment of Most & Company, LLP was approved by our board of
directors.
The reports of Rogoff & Company, P.C. on our financial statements for
each of the fiscal years ended September 30, 2002 and September 30, 2001
contained no adverse opinion or disclaimer of opinion, nor were they qualified
or modified as to uncertainty, audit scope or accounting principle.
In connection with the audits for the fiscal years ended September 30,
2002 and September 30, 2001 and during the subsequent interim period through
December 10, 2003, there were no disagreements between us and Rogoff & Company,
P.C. on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements, if not
resolved to their satisfaction, would have caused Rogoff & Company, P.C. to make
reference to the subject matter of the disagreement in connection with their
reports.
In connection with the audits of the fiscal years ended September 30,
2002 and September 30, 2001 and during the subsequent interim period through
December 10, 2003, Rogoff & Company, P.C. did not advise us that:
o internal controls necessary for us to develop reliable
financial statements did not exist;
o information had come to their attention that led them to no
longer be able to rely on our management's representations or
made them unwilling to be associated with the financial
statements prepared by our management;
o there was a need to expand significantly the scope of their
audit, or that information had come to their attention during
such time periods that if further investigated might
materially impact the fairness or reliability of either a
previously issued audit report or the underlying financial
statement; or the financial statements issued or to be issued
covering the fiscal periods subsequent to the date of the most
recent financial statements covered by an audit report;
o information had come to their attention that they had
concluded materially impacted the fairness or reliability of
either (i) a previously issued audit report or the underlying
financial statements, or (ii) the financial statements issued
or to be issued covering the fiscal periods subsequent to the
date of the most recent financial statements covered by an
audit report.
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ITEM 7. EXHIBITS
Exhibits filed as part of this Report are as follows:
Exhibit 16. Letter from Rogoff & Company, P.C. regarding confirmation of
our assertions on changes in Registrant's certifying
accountants.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly cause this Report to be signed on its behalf by the
undersigned hereunto duly authorized.
HOSTING SITE NETWORK INC.
Dated: December 12, 2003 By: /s/ Scott Vicari
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Scott Vicari, President
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