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): December 18, 2003
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CENUCO, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 033-25900 75-2228820
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(State or other jurisdiction (Commission File (IRS Employer
or incorporation) Number) Identification No.)
6421 CONGRESS AVENUE, SUITE 201
BOCA RATON, FLORIDA 33432
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(Address of principal executive offices, including zip code)
Registrant's telephone number, including area code (561) 994-4446
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N/A
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountants.
Grant Thornton LLP ("GT"), by letter dated December 10, 2003, terminated its
relationship as the independent accountant for Cenuco, Inc. (the "Company"). The
Company and GT mutually agreed to terminate this relationship. GT had been the
independent accountant for, and audited the financial statements of, the
Company.
The reports of GT on the consolidated financial statements of the Company for
the past two fiscal years contained no adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles. Further, for the two most recent fiscal years, there were no
disagreements between the Company and GT on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which would have caused GT to make a reference thereto in its report on the
Company's financial statements for such period. During the period from August
28, 2000 through December 10, 2003, there have been no reportable events (as
defined in Item 304 (a)(1)(v) of Regulation S-B).
GT has furnished the Securities and Exchange Commission with a letter stating
that it agrees with the above statements. This letter is attached as an exhibit
to this filing.
The Company engaged Salberg & Company, P.A. ("SC") as its new independent
accountants as of December 16, 2003. Prior to such date, the Company did not
consult with SC regarding (i) the application of accounting principles, (ii) the
type of audit opinion that might be rendered by SC, or (iii) any other matter
that was the subject of a disagreement between the Company and SC (as defined in
Item 304 (a)(1)(iv) of Regulation S-K) or a reportable event (as described in
Item 304 (a)(1)(v) of Regulation S-K).
Item 7. Financial Statements,Pro Forma Financial Statements and Exhibits.
(c) Exhibits.
16.1 Letter of Grant Thornton LLP to the Securities and Exchange
Commission Office of the Chief Accountant, dated December 18, 2003.
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.
CENUCO, INC.
Dated: December 18, 2003 By: /s/ Steven Bettinger
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Name: Steven Bettinger
Title: President and Chief Executive Officer