SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/a
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): February 10, 1999
- - -------------------------------
Colmena Corp. (Exact name of registrant as specified in its charter)
Delaware (State or other jurisdiction of incorporation
0-27842 (Commission File Number)
54-1778587 (IRS Employer Identification No.)
25100 Detroit Road, Westlake, Ohio 44145 (Address of principal executive
offices) (Zip Code)
Registrant's telephone number, including area code: (440) 871-5000
Not applicable. (Former name or former address, if changed since last report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
On January 21, 1999, Ernst & Young LLP resigned as independent auditors for
the Registrant.
The report of Ernst & Young LLP on the Registrant's financial statements as
of September 30, 1997 and for period from June 1, 1997 (date of inception) to
September 30, 1997 did not contain an adverse opinion or a disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope, or accounting
principles.
In connection with the audit of the Registrant's financial statements as of
September 30, 1997 and for the period from June 1, 1997 (date of inception) to
September 30, 1997, and in the subsequent period, there were no disagreements
with Ernst & Young LLP in any matters of accounting principles or practices,
financial statement disclosure , or auditing scope or procedures which, if not
resolved to the satisfaction of Ernst & Young LLP, would have caused Ernst &
Young LLP to make reference to the matter in their report. The Registrant has
received from Ernst & Young LLP a letter addressed to the Commission agreeing
with the above statements. A copy of that letter filed as an exhibit to this
Form 8-Ka.
The Registrant has selected the firm of Weinberg & Company, P.A., Certified
Public Accountants, of Boca Raton, Florida to replace Ernst & Young LLP.
Item 7. Financial Statements and Exhibits
(c) Exhibits
16.1 Letter re Change in Certifying Accountant Page 2
SIGNATURE
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.
COLMENA CORP.,
A Delaware corporation
(Registrant)
Date: February 10, 1999
By: /s/ Richard C. Peplin, Jr
--------------------------------
/s/ Richard C. Peplin, Jr., President
1
February 2, 1999
Ernst & Young LLP1300 Huntington BuildingPhone: 216-861-5000
925 Euclid Avenue
Cleveland, Ohio 44115-1405
Securities and Exchange Commission
450 Fifth Street N. W.
Washington D.C. 20549
We have read Item 4 of Form 8-K dated January 29, 1999 of Colmena Corp. and are
in agreement with the statements contained in the first, second and third
paragraphs of item four therein. We have no basis to agree or disagree with
other statements of the registrant contained therein.
Very truly yours,
/s/ Ernst & Young LLP
- ----------------------------------------------
/s/ Ernst & Young LLP
2
