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Change in SEVI certifying accountant
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<DIV><BR>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CURRENT
REPORT FOR ISSUERS SUBJECT TO THE</FONT></DIV>
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1934 ACT
REPORTING REQUIREMENTS</FONT></DIV>
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align=left><BR></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>FORM
8-K</STRONG></FONT></DIV>
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align=left><BR></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SECURITIES
AND EXCHANGE COMMISSION</FONT></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
DC 20549</FONT></DIV>
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align=left><BR></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CURRENT
REPORT</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
to Section 13 or 15(d) of the Securities Exchange Act</FONT></DIV>
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align=left><BR></DIV>
<DIV
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align=left><BR></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April 13,
2005
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</DIV></FONT></DIV>
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date of
Report</FONT></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date of
Earliest Event Reported)</FONT></DIV>
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align=left><BR></DIV>
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align=left><BR></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>SYSTEMS
EVOLUTION, INC.</STRONG></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&nbsp;</FONT></DIV>
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
name of registrant as specified in its charter)</FONT></DIV>
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align=left><BR></DIV>
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      <DIV
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      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">IDAHO</FONT></DIV>
      <DIV
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      align=center>
      <HR align=center width="75%" color=#000000 noShade SIZE=1>
      </DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
      or other jurisdiction of incorporation)</FONT></DIV></TD>
    <TD vAlign=top align=middle width="25%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">000-31090</FONT></DIV>
      <DIV
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      align=center>
      <HR align=center width="75%" color=#000000 noShade SIZE=1>
      </DIV>
      <DIV
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      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Commission
      File Number)</FONT></DIV></TD>
    <TD vAlign=top align=middle width="25%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">82-0291029</FONT></DIV>
      <DIV
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      align=center>
      <HR align=center width="75%" color=#000000 noShade SIZE=1>
      </DIV>
      <DIV
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      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(IRS
      Employer Identification No.)</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
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align=left><BR></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10777
Westheimer Road, Suite 810, Houston, Texas 77042</FONT></DIV>
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align=center>
<HR align=center width="50%" color=#000000 noShade SIZE=1>
</DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
of principal executive offices (zip code))</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=center><BR></DIV>
<DIV
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align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(713) 979
- 1600</FONT></DIV>
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align=center>
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&nbsp;<FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Registrant&#8217;s
telephone number, including area code)</FONT></DIV>
<DIV
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align=left>&nbsp;</DIV>
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align=left>&nbsp;</DIV>
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style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV>
<DIV
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<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
4.01. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT</FONT></DIV>
<DIV
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align=justify><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Lopez,
Blevins, Bork &amp; Associates, L.L.P. (&#8220;LBB") resigned on April 13, 2005 as
Systems Evolution, Inc.&#8217;s independent auditors. </FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">LBB&#8217;s
audit report dated August 24, 2004 on Systems Evolution Inc.'s balance sheet of
as of May 31, 2004, and the related statements of operations, stockholders'
equity, and cash flows for each of the two years then ended, did not contain an
adverse opinion or disclaimer of opinion, or qualification or modification as to
uncertainty, audit scope, or accounting principles, except that the report
indicated that Systems Evolution Inc. has suffered recurring losses and its need
to raise additional capital that raise substantial doubt about its ability to
continue as a going concern. </FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
connection with the audit of Systems Evolution's financial statements, and in
the subsequent interim period, there were no disagreements with LBB on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures which, if not resolved to the satisfaction of
LBB, would have caused LBB to make reference to the matter in their report.
Systems Evolution Inc. has requested LBB to furnish it a letter addressed to the
Commission stating whether it agrees with the above statements. A copy of that
letter, dated April 13, 2005 is filed as Exhibit 16 to this Form 8-K. Malone
&amp; Bailey, PC was re-engaged on April 13, 2005 as Systems Evolution Inc.'s
principal accountant to audit the financial statements of Systems Evolution Inc.
The decision to change accountants was approved by the Board of
Directors.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Malone
&amp; Bailey was previously engaged to audit Systems Evolution&#8217;s financial
statements for each of the years ended May 31, 2004 and 2003, and their audit
report was dated July 15, 2004. Systems Evolution had originally changed to LBB
to follow a resigning partner who left Malone &amp; Bailey to co-found LBB on
August 1, 2004. Systems Evolution hired LBB on August 20, 2004. That partner has
subsequently left that firm so Systems Evolution returned to Malone &amp;
Bailey.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
the period from August 20, 2004 through the date hereof, neither Systems
Evolution nor anyone on its behalf consulted with Malone &amp; Bailey regarding
either the application of accounting principles to a specified transaction,
either completed or proposed, nor has Malone &amp; Bailey provided to Systems
Evolution a written report or oral advice regarding such principles or any
matter that was the subject of a disagreement or reportable events set forth in
Item 304(a)(iv) and (v), respectively, of Regulation S-K with Systems Evolution
Inc.'s former accountant.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Systems
Evolution has requested Malone &amp; Bailey review the disclosure in this report
on Form 8-K and provided Malone &amp; Bailey the opportunity to furnish Systems
Evolution with a letter addressed to the Commission containing any new
information, clarification of Systems Evolution Inc.'s expression of its views,
or the respects in which Malone &amp; Bailey does not agree with the statements
made by Systems Evolution in this report. Malone &amp; Bailey has advised
Systems Evolution that no such letter need be issued.</FONT></DIV>
<DIV
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align=left><BR></DIV>
<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM 7.
FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS</FONT></DIV>
<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV>
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    <TD style="WIDTH: 9pt" align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</FONT></TD>
    <TD align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">EXHIBITS</FONT></TD></TR></TABLE></DIV>
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align=left><BR></DIV>
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border=0>
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    <TD style="WIDTH: 9pt" align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">16.1</FONT></TD>
    <TD align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
      from Lopez, Blevins, Bork &amp; Associates, LLP</FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&nbsp;</FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">regarding
      change in certifying accountant.</FONT></TD></TR></TABLE></DIV>
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
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align=left><FONT size=2></FONT>&nbsp;</DIV>
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</FONT></DIV>
<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this Current Report on Form 8-K to be signed on its behalf by the
undersigned hereunto duly authorized.</FONT></DIV>
<DIV
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align=left><BR></DIV>
<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Systems
Evolution Inc.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
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align=left><BR></DIV>
<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By: /s/
Robert C. Rhodes</FONT></DIV>
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align=left>
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</DIV></DIV>
<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Robert C.
Rhodes</FONT></DIV>
<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
Executive Office</FONT></DIV>
<DIV
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align=left><BR></DIV>
<DIV
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align=left><BR></DIV>
<DIV
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dated:
April 13, 2005</FONT></DIV><BR>
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align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibit
16.1</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April 13,
2005</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
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style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
and Exchange Commission</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">450 Fifth
Street, N.W.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
D.C. 20549</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Re:
</FONT><FONT id=TAB2
style="COLOR: black; LETTER-SPACING: 27pt">&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Systems
Evolution Inc.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT id=TAB1 style="MARGIN-LEFT: 36pt"></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Commission
File Number 000-31090</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We have
read the statements that we understand Systems Evolution Incorporated 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.
</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Very
truly yours,</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
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</DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Lopez,
Blevins, Bork &amp; Associates, L.L.P.</FONT></DIV>
<DIV></DIV></DIV></BODY></HTML>
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{"company-data": {"conformed-name": "SYSTEMS EVOLUTION INC", "cik": "0000104375", "assigned-sic": "1040", "irs-number": "820291029", "state-of-incorporation": "ID", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-31090"}, "business-address": {"street1": "10707 CORPORATE DRIVE, SUITE 156", "city": "STAFFORD", "state": "TX", "zip": "77477", "phone": "(281) 265-7075"}, "mail-address": {"street1": "10707 CORPORATE DRIVE, SUITE 156", "city": "STAFFORD", "state": "TX", "zip": "77477"}, "former-company": {"former-conformed-name": "WALLACE SILVER INC", "date-changed": "20010118"}}
Change in SEVI certifying accountant
CURRENT
REPORT FOR ISSUERS SUBJECT TO THE
1934 ACT
REPORTING REQUIREMENTS
FORM
8-K
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act
April 13,
2005
Date of
Report
Date of
Earliest Event Reported)
SYSTEMS
EVOLUTION, INC.
(Exact
name of registrant as specified in its charter)
IDAHO
(State
      or other jurisdiction of incorporation)
000-31090
(Commission
      File Number)
82-0291029
(IRS
      Employer Identification No.)
10777
Westheimer Road, Suite 810, Houston, Texas 77042
(Address
of principal executive offices (zip code))
(713) 979
- 1600
(Registrant's
telephone number, including area code)
ITEM
4.01. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
Lopez,
Blevins, Bork & Associates, L.L.P. ("LBB") resigned on April 13, 2005 as
Systems Evolution, Inc.'s independent auditors.
LBB's
audit report dated August 24, 2004 on Systems Evolution Inc.'s balance sheet of
as of May 31, 2004, and the related statements of operations, stockholders'
equity, and cash flows for each of the two years then ended, did not contain an
adverse opinion or disclaimer of opinion, or qualification or modification as to
uncertainty, audit scope, or accounting principles, except that the report
indicated that Systems Evolution Inc. has suffered recurring losses and its need
to raise additional capital that raise substantial doubt about its ability to
continue as a going concern.
In
connection with the audit of Systems Evolution's financial statements, and in
the subsequent interim period, there were no disagreements with LBB on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures which, if not resolved to the satisfaction of
LBB, would have caused LBB to make reference to the matter in their report.
Systems Evolution Inc. has requested LBB to furnish it a letter addressed to the
Commission stating whether it agrees with the above statements. A copy of that
letter, dated April 13, 2005 is filed as Exhibit 16 to this Form 8-K. Malone
& Bailey, PC was re-engaged on April 13, 2005 as Systems Evolution Inc.'s
principal accountant to audit the financial statements of Systems Evolution Inc.
The decision to change accountants was approved by the Board of
Directors.
Malone
& Bailey was previously engaged to audit Systems Evolution's financial
statements for each of the years ended May 31, 2004 and 2003, and their audit
report was dated July 15, 2004. Systems Evolution had originally changed to LBB
to follow a resigning partner who left Malone & Bailey to co-found LBB on
August 1, 2004. Systems Evolution hired LBB on August 20, 2004. That partner has
subsequently left that firm so Systems Evolution returned to Malone &
Bailey.
During
the period from August 20, 2004 through the date hereof, neither Systems
Evolution nor anyone on its behalf consulted with Malone & Bailey regarding
either the application of accounting principles to a specified transaction,
either completed or proposed, nor has Malone & Bailey provided to Systems
Evolution a written report or oral advice regarding such principles or any
matter that was the subject of a disagreement or reportable events set forth in
Item 304(a)(iv) and (v), respectively, of Regulation S-K with Systems Evolution
Inc.'s former accountant.
Systems
Evolution has requested Malone & Bailey review the disclosure in this report
on Form 8-K and provided Malone & Bailey the opportunity to furnish Systems
Evolution with a letter addressed to the Commission containing any new
information, clarification of Systems Evolution Inc.'s expression of its views,
or the respects in which Malone & Bailey does not agree with the statements
made by Systems Evolution in this report. Malone & Bailey has advised
Systems Evolution that no such letter need be issued.
ITEM 7.
FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(a)
EXHIBITS
16.1
Letter
      from Lopez, Blevins, Bork & Associates, LLP
regarding
      change in certifying accountant.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this Current Report on Form 8-K to be signed on its behalf by the
undersigned hereunto duly authorized.
Systems
Evolution Inc.
By: /s/
Robert C. Rhodes
Robert C.
Rhodes
Chief
Executive Office
Dated:
April 13, 2005
Exhibit
16.1
April 13,
2005
Securities
and Exchange Commission
450 Fifth
Street, N.W.
Washington,
D.C. 20549
Re:
Systems
Evolution Inc.
Commission
File Number 000-31090
We have
read the statements that we understand Systems Evolution Incorporated 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.
Very
truly yours,
Lopez,
Blevins, Bork & Associates, L.L.P.