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
March 24,2005
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(Date of Earliest Event Reported)
AMERICAN STELLAR ENERGY, INC.
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(Exact Name of Registrant as Specified in its Charter)
Nevada 000-27715 88-0441332
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(State or other jurisdiction (Commission File Number) (IRS Employer I.D. No.)
of incorporation)
2162 Acorn Court, Wheaton, Illinois 60187
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(Address of Principal Executive Offices)
(630) 462 - 2079
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(Registrant's Telephone Number)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of
(IRS Employer I.D. No.) the following provisions:
[_] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[_] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
[_] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[_] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01 CHANGES IN THE REGISTRANT'S CERTIFYING ACCOUNTANT
On March 24, 2005, our independent auditors, HJ & Associates LLC were
dismissed. HJ & Associates LLC had audited our financial statements for the
past two fiscal years ended December 31, 2003 and 2002, and its reports for
each of those two fiscal years were modified as to the uncertainty of American
Stellar Energy, Inc.'s (formerly Merchant Park Communications, Inc.) ability
to continue as a going concern. Except for this modification, the reports did
not contain an adverse opinion, disclaimer of opinion, nor were they qualified
or modified as to uncertainty, audit scope or accounting principles. There
were no disagreements with HJ & Associates LLC on any matter regarding
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure during the past two fiscal years or any subsequent
interim period preceding the date of resignation.
The decision to change accountants was approved by our Board of Directors.
On March 24, 2005, we engaged Telford Sandovick P.L.L.C.as our independent
accountant. During the two most recent fiscal years ended December 31, 2003
and 2004, and through March 24, 2005, we did not consult with Telford
Sandovick P.L.L.C. regarding either: (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the
type of audit opinion that might be rendered on our financial statements, and
neither a written report was provided to us nor oral advice was provided that
Telford Sandovick P.L.L.C. concluded was an important factor considered by us
in reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) any matter that was either the subject of a disagreement or a
reportable event.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
(a) Financial statements of businesses acquired.
None
(b) Pro forma financial information.
None
(c) Exhibits.
Exhibit 16 - Letter from Certifying Accountant
SIGNATURES
In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto
duly authorized.
AMERICAN STELLAR ENERGY INC.
(Registrant)
DATE: March 24, 2005 /s/ Rich Biscan Jr.
By:_________________________________________
Rich Biscan, Jr.
President, Chief Executive Officer,
and Director