U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
December 5, 1997
Date of Report (Date of earliest event reported)
PELICAN PROPERTIES INTERNATIONAL, CORP.
(Name of Small Business Issuer in its Charter)
Commission file No: 0-023075
Florida 65-0616879
(State or Other Jurisdiction of (I.R.S. Employer Identification No.)
Incorporation or Organization)
38801 OVERSEAS HIGHWAY, BIG PINE KEY, FLORIDA 33043
(Address of Principal Executive Offices, including Zip Code)
(305) 872-2217
(Issuer's Telephone Number)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) On December 5, 1997, Pelican Properties International, Inc. (the
"Company") advised Garcia, Espinosa, Miyares & Company ("Garcia") that it would
not be appointed as the Company's auditors for the year ended December 31, 1997.
The board of directors approved the Company's decision not to appoint Garcia as
the Company's auditors for the year ended December 31, 1997 on December 5, 1997.
(b) During either of the two most recent fiscal years Garcia's reports
on the Company's financial statements have not contained adverse opinions or
disclaimers of opinion. During either of the two most recent fiscal years there
have not been any disagreements between Garcia and the Company on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure or any reportable events between Garcia and the Company.
(c) The Company delivered a copy of this Form 8-K/A report to Garcia on
April 3, 1998. The Company has attached as an Exhibit hereto, a letter from
Garcia addressed to the Securities and Exchange Commission stating that it
agrees with the statements made by the Company in response to Item 4 hereof.
(d) On December 5, 1997, the Board of Directors of the Company
appointed Morrison, Brown, Argiz & Company as independent auditors of the
Company for the fiscal year ended December 31, 1997.
(e) The Company delivered a copy of this Form 8-K/A report to Morrison,
Brown, Argiz & Company on April 3, 1998. The Company has attached as an exhibit
hereto a letter from Morrison, Brown, Argiz & Company addressed to the
Securities and Exchange Commission wherein Morrison, Brown, Argiz & Company
acknowledges that it has read and agrees with the statements made by the Company
pursuant to Item 4 hereof.
ITEM 7 - FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
EXHIBITS
(c) Exhibits:
16.1 Letter of Garcia, Espinosa, Miyares & Company pursuant to
Item 304(a)(3) of Regulation S-B to be filed by amendment.
16.2 Letter of Morrison, Brown, Argiz & Company pursuant
to Item 304(a)(2) of Regulation S-B.
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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.
PELICAN PROPERTIES INTERNATIONAL, INC.
By: /S/ Timothy M. Benjamin
-----------------------------------
Timothy M. Benjamin, CFO/Treasurer
DATED: April 13, 1998
April 9, 1998
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.
Gentlemen:
We were previously principal accountants for Pelican Properties International,
Inc. (the "Company") and on April 9, 1997, we reported on the consolidated
financial statements of the Company as of and for the one year ended December
31, 1996. We have read the Company's statements included under Item 4 of its
Form 8-K dated December 5, 1997, and are in agreement with the statements
contained in Paragraphs (a), (b), and (c) on Page 2, therein. We have no basis
to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/S/ Garcia Espinosa, Miyares & Company
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Garcia, Espinosa, Miyares & Company
April 9, 1998
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.
Gentlemen:
We have read the statements made by Pelican Properties International, Inc. 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 December 5, 1997.
We agree with the statements concerning our Firm in such amended Form 8-K.
Very truly yours,
/S/ Morrison, Brown, Argiz & Company
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Morrison, Brown, Argiz & Company
