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 14, 2004
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PYR Energy Corporation
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(Exact name of registrant as specified in its charter)
Maryland 001-15511 95-4580642
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(State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
1675 Broadway, Suite 2450, Denver, Colorado 80202
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (303) 825-3748
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Item 4. Changes in Registrant's Certifying Accountant.
(a)(1) On January 14, 2004, PYR Energy Corporation's (the "Company's")
independent auditors, Wheeler Wasoff, P.C. ("WWPC"), were dismissed because WWPC
could no longer serve as the Company's independent auditors due to audit partner
rotation requirements. This decision was approved by the Audit Committee of the
Board of Directors of the Company.
WWPC's reports on the Company's financial statements for either of the past
two years did not contain an adverse opinion or a disclaimer of opinion, nor
were such reports qualified or modified as to uncertainty, audit scope, or
accounting principles. There have been no disagreements between the Company and
WWPC on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure which, if not resolved to the
satisfaction of WWPC, would have caused WWPC to make reference in connection
with its report to the subject matter of the disagreement.
(2) On January 14, 2004, the Audit Committee of the Board engaged HEIN +
ASSOCIATES LLP ("HEIN") as the Company's new independent auditors. The Company
has not, during its two most recent fiscal years and any subsequent interim
periods prior to engaging HEIN, consulted with HEIN regarding:
(i) The application of accounting principles to a specific completed or
contemplated transaction, or the type of audit opinion that might be
rendered on the Company's financial statements, and neither written
nor oral advice was provided by HEIN which was an important factor
considered by the Company 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, as that term
is defined in Item 304(a)(1)(iv) of Regulation S-B promulgated under
the Securities Exchange Act of 1934, as amended, or an event otherwise
required to be reported pursuant to Item 304(a)(1)(iv).
(3) The Company has provided WWPC with a copy of the disclosures contained
herein, and WWPC has issued a letter addressed to the Securities and Exchange
Commission stating whether WWPC agrees with the statements contained in this
Form 8-K. A copy of WWPC's letter is attached as Exhibit 16.1 to this Form 8-K.
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Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits.
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(c) Exhibits
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Exhibit No. Description
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16.1 Letter from Wheeler Wasoff, P.C.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
PYR ENERGY CORPORATION
By: /s/ D. Scott Singdahlsen
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D. Scott Singdahlsen, Chief Executive Officer
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