Item 304(a)(1)(iv) of Regulation S-K.

 

The Company requested that HJ Associates & Consultants, LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in this Item 4.01, and if not, stating the respects in which they do not agree. A copy of such letter, dated May 12, 2006, has been furnished by HJ Associates & Consultants, LLP and is filed as Exhibit 16 to this Current Report on Form 8-K.

 

(b) On May 12, 2006, the Company engaged E. Randall Gruber, CPA, PC to serve as the Company's independent auditor. Neither the Company nor anyone acting on its behalf consulted with E. Randall Gruber, CPA, PC regarding (i) either the application of any accounting principles to a specific completed or contemplated transaction of the Company, or the type of audit opinion that might be rendered by E. Randall Gruber, CPA, PC on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement with HJ Associates & Consultants, LLP or a reportable event with respect to HJ Associates & Consultants, LLP.

 

ITEM 9.01 Financial Statements and Exhibits



A) Financial Statements: N/A
 


B) Exhibits:

Exhibit No.

Document

Location

Letter, dated May 12, 2006, from HJ Associates & Consultants, LLP to the Securities and Exchange Commission.

Filed herewith

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.
 


INTERNATIONAL SPORTS AND MEDIA GROUP, INC.

 

May 31, 2006

Date

/s/ Yan K. Skwara
Yan K. Skwara

President