Securities and Exchange Commission
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1
to
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (date of earliest event reported): November 4, 1997
WHITEWING LABS, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-27420 95-4437350
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
15455 San Fernando Mission Boulevard, Suite 105, Mission Hills, CA 91345
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (818) 898-2167
Item 4. Changes in Registrant's Certifying Accountant.
The letter dated November 14, 1997 which was provided to the
registrant by Arthur Andersen LLP, the registrant's former accountants, in
connection with the change in accountants by the registrant, is filed
herewith in accordance with Item 204(a)(3) of regulation S-K and Rule 12b-15
under the Securities Exchange Act of 1934, as amended.
Signatures
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this Amendment No. 1 to be signed on its
behalf by the undersigned hereunto duly authorized.
WHITEWING LABS, INC.
By: ___/s/_Cynthia_Kolke_________
Cynthia Kolke, President
Date: November 17, 1997
ARTHUR
ANDERSEN
November 14, 1997
____/s/_Arthur Anderson_LLP_
Arthur Anderson LLP
Ms. Cynthia A. Kolke ____________________________
Whitewing Labs, Inc. 633 West Fifth Street
15455 San Fernando Mission Boulevard Los Angeles CA 90071-2008
Suite 105 213 614 6500
Mission Hills, California 91345
Dear Ms. Kolke:
We have read Item 4 included in the attached Form 8-K dated November 11, 1997
of Whitewing Labs, Inc. filed with the Securities and Exchange Commision on
November 13, 1997 and are agreement with the statements contained therein.
Very truly yours,
ARTHUR ANDERSEN LLP
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