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 (date of earliest event reported): March 3, 2004
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AMERICAN BUSING CORPORATION
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(Exact name of Registrant as specified in its charter)
Nevada 000-50243 33-1025552
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(State of Incorporation (Commission File No.) (IRS Identification Number)
or Other Jurisdiction)
13134 State Route 62, Salem, Ohio 44460
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(Address of principal executive offices)
(330) 332-8534
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Registrant's telephone number including area code
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.
Effective March 3, 2004, the registrant notified Miller and
McCollom ("M&M"), the independent accounting firm previously
engaged as the principal accountant to audit the registrant's
financial statements, of its dismissal. M&M's report on the
registrant's financial statements for each of the past two fiscal
years contained qualifications by M&M raising substantial doubt
of the registrant's ability to continue as a going concern. This
qualification in M&M's report for the fiscal year 2002 financial
statements was based on the registrant's minimal working capital
and nominal business operations. M&M's qualification in its
report for the fiscal year 2003 financial statements was based on
the registrant's accumulated deficit, minimal working capital and
nominal business operations. M&M's reports did not contain any
other adverse opinion or disclaimer of opinion and were not
otherwise qualified or modified as to uncertainty, audit scope or
accounting principles.
The decision to change accountants was approved by the Board
of Directors of the registrant. During the registrant's two most
recent fiscal years and any subsequent interim period preceding
such dismissal there were no disagreements with M&M on any matter
of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements,
if not resolved to the satisfaction of M&M, would have caused it
to make reference to the subject matter of the disagreements in
connection with its report.
Effective March 4, 2004, the registrant engaged BDO Seidman,
LLP ("BDO"), as the principal accountant to audit the
registrant's financial statements. During the registrant's two
most recent fiscal years, and any subsequent interim period prior
to engaging BDO, neither the registrant nor anyone on its behalf
consulted BDO regarding either: (i) the application of accounting
principles to a specified transaction regarding the registrant,
either completed or proposed; or the type of audit opinion that
might be rendered on the registrant's financial statements; or
(ii) any matter regarding the registrant that was either the
subject of a disagreement or a reportable event.
Item 7. Financial Statements and Exhibits.
Exhibits
The following exhibits are filed herewith:
Exhibit Number Exhibit
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16 Letter of Miller and McCollom re: Change
in Certifying Accountant
Item 8. Change in Fiscal Year
The registrant as of March 4, 2004, upon the engagement of
BDO, determined to change its fiscal year from August 31st to
December 31st. The first form to be filed under the Securities
Exchange Act of 1934, as amended, covering the transition period
will be the Company's 10-Q for the period ending March 31, 2004.
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.
AMERICAN BUSING CORPORATION
By: /s/ Gregory A. Haehn
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Gregory A. Haehn
President
Dated: As of March 9, 2004