Accountant's Letter to SEC Regarding Auditor Change for Fun City Popcorn, Inc.
Summary
Kelly & Company, a certified public accounting firm, sent this letter to the Securities and Exchange Commission (SEC) confirming that they have read and agree with the statements Fun City Popcorn, Inc. plans to include in its Form 8-K report about a recent change of auditors. The firm states it has no basis to agree or disagree with other statements made under the same item. This letter serves as formal acknowledgment of the auditor change for regulatory purposes.
EX-10.1 2 funcityexhib101-111104.txt ACCOUNTANTS LETTER TO THE SEC KELLY & CERTIFIED Member American Institution of Certified PUBLIC Public Accountants (Since 1974) ACCOUNTANTS Registered with the Public Company AUDIT Accounting Oversight Board (Since 2003) TAX COMPANY SEC REPORTING November 11, 2004 Securities and Exchange Commission 450 Fiflh Street, NW Washington, DC 2O549 Re: Fun City Popcorn, Inc. We have read the statements that we understand Fun City Popcorn, Inc. 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/ Kelly & Company ------------------------ Kelly & Company 3151 Airway Avenue, Suite E-1 - Costa Mesa, California 92626 ###-###-#### . Fax ###-###-#### . www.kelly.co.com