UNITED STATES
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 Report: November 13, 2002
TRSG CORPORATION
----------------
(Exact name of registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation or organization)
033-2408D 87-045382
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(Commission File Number) (IRS Employer Identification Number)
3095 East Patrick Lane, Suite 1,
North Las Vegas, Nevada 89120
(Address of principal executive offices)
(702) 938-9316
(Registrant's telephone number, including area code)
(Former name or address, if changed since last report)
ITEM 4. Changes in Registrant's Certifying Accountant
On November 13, 2002, Perrin Fordree & Company P.C. ("Perrin") resigned as TRSG
Corporation.'s. ("TRSG") auditor effective as of that date. The audit report of
Perrin for the two most recent fiscal years of 2000 and 2001 have not contained
any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles as discussed
in Item 304(a)(ii) of Item 304. Except as noted when there is doubt about it's
ability to continue as a going concern." The decision to change accountants was
approved by a unanimous consent to action by the Board of Directors of TRSG.
The audit reports of Perrin for the fiscal year 2000 and the most recent fiscal
year, 2001, and subsequent interim periods (the "reporting periods") have not
contained any disagreements with respect to the accounting or auditing issues as
discussed in Item 304(a)(iv) of Regulation S-B. TRSG provided Perrin a copy of
this report prior to filing it with the Securities Exchange Commission ("SEC").
TRSG requested that Perrin furnish TRSG with a consent letter stating whether
Perrin agrees with the above statements, a copy of which is filed as Exhibit
16(i) to this Form 8-K.
On November 13, 2002, TRSG retained Sellers & Associates P.C., of Henderson,
Nevada, ("Sellers"), to be its principal accountant, engaged to audit TRSG's
financial statements. This action was taken to replace the Michigan firm of
Perrin. Perrin and TRSG have had no disagreements over management practices or
accounting policies. The change in auditors becomes effective November 13, 2002.
TRSG's Board of Directors approved the engagement of Sellers as the principal
accountant.
During TRSG's two most recent fiscal years and subsequent interim period prior
to engaging Sellers [new accountants], TRSG (or anyone on its behalf) did not
consult with Sellers regarding any of the accounting or auditing concerns stated
in Item 304(a)(2) of Regulation S-B. Sellers was the auditor of record for the
prior audit year ending December 31, 2000. TRSG provided Sellers with a copy of
this report prior to filing it with the SEC. TRSG requested that Sellers furnish
TRSG with a consent letter, addressed to the SEC, stating whether Sellers agrees
with the above statements. A copy of that consent letter, dated November 13,
2002, is attached hereto, as Exhibit 16(ii).
ITEM 7. Financial Statements and Exhibits
The following exhibits are included as part of this report:
Exhibit No. Page No. Description
--------------- ------------ --------------------------------------------------
16(i) 4 Consent letter of Perrin Fordree & Company, P.C.
to change in Accountants
16(ii) 5 Consent letter of Sellers & Associates, P.C.
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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.
Dated this 13th day of November, 2002.
TRSG Corporation
/s/ Richard Bailey
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Richard Bailey, President
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Perrin, Fordree & Company, P.C.
901 Wilshire Dr., Suite 400
Troy, Michigan, 48084
Phone 248-362-3600
Certified Public Accountants
Exhibit 16(i)
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the change in TRSG Corporation. ("TRSG") Certifying Accountant as
described in Item 4 of TRSG's Form 8-K dated November 13, 2002, filed with the
Securities and Exchange Commission. We have read the first and second paragraph
of Item 4 and are in agreement with the statements contained therein insofar as
they relate to our firm.
/s/ Perrin Fordree & Company, P.C.
___________________________________
Perrin, Fordree & Company, P.C.
Troy, Michigan
November 13, 2002
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Sellers & Associates P.C.
2050 W. Warm Springs Rd, #1522
Henderson, NV 89014
Phone: 702-547-6661
Exhibit 16(ii)
November 15, 2002
Chief Accountant
Securities and Exchange Commission
450 Fifth Street. N.W.
Washington, D.C. 20549
Re: TRSG Corporation
File No. 033-2408D
We have read the statements, TRSG Corporation will include under Item 4 of the
Form 8-K report it will file regarding the recent change of auditors. We agree
with such statements made regarding our firm. We have no basis to agree or
disagree with other statements made under Item 4.
Yours truly,
/s/ Sellers & Associates P.C.
______________________________
Sellers & Associates, P.C.
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