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 (Date of Earliest Event Reported) January 16, 2003
TELECOM COMMUNICATIONS, INC.
(Exact name of registrant as specified in its charter)
Indiana
(State or other jurisdiction of incorporation or organization)
333-62236 35-2089848
(Commission File Number) (IRS Employer Identification Number)
74 Shanan Road, Panyu, Guangzhou, GD 511490, China
(Address of principal executive offices)
(8620)84879179
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(Registrant's telephone number, including area code)
Item 4. Change in Registrant's Certifying Accountant
(a) Previous Independent Accountants
(i)
On December 8, 2003, Telecom Communications, Inc. (the
Registrant") dismissed Robert J. Ercek, CPA ("Ercek"), as its
independent accountant, effective immediately. Ercek served as
the Registrant's independent accountants during the period
from January 1, 2001 to September 30, 2003 (the "engagement
period").
(ii) The decision to dismiss Ercek was approved by the Registrant's
board of directors.
(iii) During the engagement period, there were no disagreements with
Ercek on any matter of accounting practices or principles,
financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the
satisfaction of Ercek, would have caused them to make
reference thereto in their report on the financial statements
for such periods. Ercek's reports on the financial statements
of the Registrant for fiscal years September 2002 an 2001 and
any subsequent interim period preceding the dismissal did not
contain any adverse opinion or a disclaimer of opinion, and
were not qualified or modified as to financial statement
disclosure, audit scope or procedure, or accounting principles
or practices except that the report was modified as to
uncertainty and contained a disclosure stating that the
financial statements were prepared based on the assumption
that the Registrant would continue as a going concern.
(iv) During the engagement period, none of the events described in
Regulation S-K Item 304(a)(1)(iv)(B) occurred.
(v) On December 30, 2003, the Registrant delivered a copy of the
disclosure that it proposed to make in Item 4 of this Form
8-K, and requested that Ercek furnish it with a letter
addressed to the Securities and Exchange Commission stating
whether or not Ercek agreed with such disclosures. A copy of
this letter, dated January 15, indicating such agreement, is
filed as an exhibit to this Form 8-K.
(b) New Independent Accountants
(i) The Registrant engaged the firm of Sherb & Co., LLP ("Sherb")
as its independent accountants for the fiscal year ending
September 30, 2003, upon approval on January 1, 2004 by the
Company's Board of Directors.
(ii) During the two most recent calendar years, the Company has not
consulted with Sherb with respect to any matter that was
either the subject of a disagreement (as defined in Item 304
(a)(1)(iv)(A) of Regulation S-K) or a reportable event (as
defined in Item 304 (a)(1)(iv)(B) of Regulation S-K).
Item 7.
Financial Statements and Exhibits
Financial Statements
None.
Exhibits
See Exhibit Index attached hereto and incorporated
herein by reference.
SIGNATURE
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.
Telecom Communications, Inc.
/s/ Fred Deng
Fred Deng, Chief Executive Officer
Date: January 16, 2004
EXHIBIT INDEX
Exhibit Number Description
16.1 Letter of Robert J. Ercek, CPA dated January 15,
regarding change in certifying accountant.
Exhibit 16.1
ROBERT G. ERCEK, CPA
1756 West Ave. J-12 #107
Lancaster, CA 93534 (661)-726-9448
January 15, 2003
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Re:
Telecom Communications, Inc.
File No. 333-62236
Dear Sir or Madam:
We have read Item 4(a) of the Form 8-K of Telecom
Communications, Inc., dated December 30, 2003, and agree with
the statements regarding our firm. We have no basis to agree
or disagree with other statements made by the Registrant
therein.
Yours very truly,
/s/ Robert J. Ercek, CPA.
Robert J. Ercek, CPA