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 ACT OF 1934.
Date of Report (Date of Earliest Event Reported):
May 31, 2002
Commission file number 0-18303
SIENNA BROADCASTING, INC.
(Exact Name of Registrant as specified in its charter)
Nevada 11-2990598
(State or other jurisdiction of (IRS Employer
incorporation or organization) Identification Number)
318 S. Maryland Pkwy. Suite 5
(Address of principal executive offices)
Las Vegas, Nevada 89101
(City, State and Zip Code)
(702) 366-0644
Company's telephone number, including area code
Item 4.01 Changes in Registrant's Certyfing Accountant.
(a) Previous Independent Auditors:
(i) On May 31, 2002 James E. Slayton, CPA resigned as the independent
auditor for the Company and Pollard-Kelly Auditing Services, Inc. was
appointed as the new independent auditor for the Company.
(ii) During the two most recent fiscal years and interim period subsequent
to May 31, 2002, there were no disagreements with James E. Slayton, CPA on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.
(iii) James E. Slayton, CPA's report on the financial statements for the
year ended December 31, 2001 contained no adverse opinion or disclaimer of
opinion and was not qualified or modified as to audit scope or accounting
principles but included an explanatory paragraph reflecting an uncertainty
because the realization of a major portion of the Company's assets is
dependent upon its ability to meet its future financing requirements and the
success of future operations. These factors raise substantial doubt about
the Company's ability to continue as a going concern.
(iv) The Company has requested that James E. Slayton, CPA furnish it with a
letter addressed to the SEC stating whether it disagrees with the above
statements. A copy of the letter to the SEC dated December 29, 2004, is
filed as an Exhibit to the Form 8-K.
(v) During the two most recent fiscal years and the interim period
subsequent to May 31, 2002, there have been no reportable events with James
E. Slayton, CPA as set forth in Item 304(a)(i)(v) of Regulation S-K.
(b) New Independent Accountants:
(i) The Company engaged, Pollard-Kelley Auditing Services, Inc., 3250 W.
Market Street, Suite 307, Akron, Ohio 44333 as its new independent auditors
as of February 22, 2005. Prior to such date, the Company did not consult
with Pollard-Kelley Auditing Services, Inc. (I) the application of
accounting principles, (ii) the type of audit opinion that might be rendered
by Pollard-Kelley Auditing Services, Inc., or (iii) any other matter that was
the subject of a disagreement between the Company and its former auditor
as described in Item 304(a)(1)(iv) of Regulation S-B.
Item 7. Financial Statements and Exhibits
Letter from James E. Slayton, CPA
February 22, 2005 SIENNA BROADCASTING, INC.
By /s/ Scott A. Ervin
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Scott A. Ervin, President