U.S. 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): April 17, 2001
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TRAVELBYUS, INC.
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(Exact Name of Registrant as Specified in Its Charter)
0-10124 75-2631373
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(Commission File Number) (I.R.S. Employer Identification Number)
700 North Pearl Street
Suite 2170
Dallas, Texas 75201
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(Address of Principal Executive Offices) (Zip Code)
(214) 922-8100
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(Registrant's Telephone Number, Including Area Code)
Aviation Group, Inc.
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(Former Name or Former Address, if Changed Since Last Report)
Item 4. Changes in Registrant's Certifying Account
On April 17, 2001, PricewaterhouseCoopers LLP resigned as the
independent accountants for travelbyus.com ltd. (the "Subsidiary"), an
Ontario corporation and subsidiary of travelbyus, Inc. (the
"Registrant").
The report of PricewaterhouseCoopers LLP on the financial
statements of the Subsidiary for the fiscal years ended September 30,
2000 and 1999 contained no adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope or
accounting principle, except that the opinion was qualified by the
assumption that the Subsidiary would continue as a going concern.
In connection with its audits for the fiscal years ended
September 30, 2000 and 1999 and through April 17, 2001, there have
been no disagreements between the Subsidiary and
PricewaterhouseCoopers LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreements if not resolved to the satisfaction of
PricewaterhouseCoopers LLP would have caused them to make reference
thereto in their report on the financial statements for such fiscal
years. During the two most recent fiscal years and through April 17,
2001, there have been no reportable events (as defined in Regulation
S-K Item 304(a)(1)(v)).
The Registrant has requested that PricewaterhouseCoopers LLP
furnish it with a letter addressed to the SEC stating whether or not
it agrees with the above statements. A copy of such letter, dated
April 23, 2001, is filed as Exhibit 16.1 to this Form 8-K.
Item 7. Financial Statements and Exhibits
(c) Exhibits
The following exhibit is filed as part of this report:
Exhibit
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16.1 Letter from PricewaterhouseCoopers LLP
SIGNATURES
In accordance with the requirements of the Exchange Act, the Registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.
Date: April 23, 2001.
TRAVELBYUS, INC.
By: /s/ Richard L. Morgan
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Name: Richard L. Morgan
Title: Executive Vice President
Exhibit 16.1
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.
USA 20549
April 23, 2001
Commissioners:
We have read the attached statements made by travelbyus, Inc.
(Commission File Number 0-10124), which we understand will be
filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report dated April 17, 2001. We
agree with the statements concerning our Firm in such Form
8-K.
Yours truly
/s/ PricewaterhouseCoopers LLP
Chartered Accountants
Vancouver, Canada