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): March 28, 2005
GLOBAL CONCEPTS, LTD.
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(Exact Name of Registrant as Specified in its Charter)
Colorado 0-25319 84-1191355
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(State of Incorporation) (Commission File (IRS Employer
Number) Identification No.)
14 Garrison Inn Lane, Garrison, NY 10524
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(Address of principal executive offices)
(845) 424-4100
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Registrant's Telephone Number
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of
the following provisions:
[ ] Written communication pursuant to Rule 425 under the Securities
Act (17 CFR 230.425).
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange
Act (17 CFR 240.14a-12).
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b)).
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c)).
Item 4.01 Change in Registrant's Certifying Accountant
On March 28, 2005 Joseph Troche, CPA resigned from his position as
Global Concepts' principal independent accountant.
Joseph Troche had not, prior to his resignation, rendered any audit
report or review opinion with respect to Global Concepts' financial
statements. Joseph Troche did not, at any time prior to his resignation,
advise Global Concepts of any of the enumerated items described in Item
304(a)(1) of Regulation S-B.
Global Concepts and Joseph Troche have not had any disagreement on any
matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreement, if not resolved to Joseph
Troche's satisfaction, would have caused Joseph Troche to make reference to
the subject matter of the disagreement in connection with his reports on
Global Concepts' financial statements.
On April 20, 2005, Global Concepts retained Bagell, Josephs & Company,
LLC to audit Global Concepts' financial statements for the year ended December
31, 2004. At no time during the past two fiscal years or any subsequent
period did Global Concepts consult with Bagell, Josephs & Company regarding
either the application of accounting principles to a specified transaction or
the type of audit opinion which might be rendered on Global Concepts'
financial statements or any matter of the sort described above with reference
to Joseph Troche.
EXHIBITS
16. Letter from Joseph Troche, CPA - to be filed by amendment.
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.
GLOBAL CONCEPTS, LTD.
Dated: April 20, 2005 By: /s/ Eduardo Rodriguez
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Eduardo Rodriguez
Chief Executive Officer