SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): February 10, 2004
Atlas Mining Company
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(Exact Name of Registrant as Specified in Its Charter)
Idaho
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(State of Other Jurisdiction of Incorporation)
000-31380 82-0096527
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(Commission File Number) (IRS Employer Identification No.)
630 East Mullan Avenue, Osborn, Idaho 83849
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(Address of Principal Executive Offices) (Zip Code)
(208) 556-1181
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(Registrant's Telephone Number, Including Zip Code)
(Former Name or Former Address, if Changed Since Last Report)
Item 4. Change in Registrant's Certifying Accountant
Our independent auditors, Chisholm & Associates, Certified Public
Accountants, informed us that on February 10, 2004, that firm had merged
its operations into Chisholm, Bierwolf & Nilson, LLC. Chisholm & Associates
had audited our financials statements for the two fiscal years ended
December 31, 2002 and 2001 and its reports for each of the two fiscal years
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 Chisholm & Associates 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. Our
board of directors approved the change in auditors.
On February 16, 2004, our board of directors met as a group and determined
to engage Chisholm, Bierwolf & Nilson LLC as our independent auditors to
audit our year ended December 31, 2003 . During the two most recent fiscal
years ended December 31, 2003 and 2002, and through February 10, 2004, we
did not consult with Chisholm, Bierwolf & Nilson, LLC 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 Chisholm, Bierwolf & Nilson, LLC
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 7. Financial Statements and Exhibits.
Exhibits
16.1 Letter from Chisholm & Associates
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.
Registrant
Date: March 22, 2004 By: /S/ William Jacobson
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William Jacobson, CFO, CEO and
Chairman of the Board