QUADRATECH INC \NV\
8-K, 1997-04-24
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                                    FORM 8-K

                       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: December 18, 1996

                                QUADRATECH, INC.
                 (Name of Small Business Issuer in its charter)

<TABLE>
<CAPTION>
<S>                                                              <C>          
                 Nevada                         
               95-4396848                                         0-26856                
(State or other jurisdiction of incorporation                  (File Number)
           or organization)                        (I.R.S. Employer Identification No.)

      10804 South La Cienega Blvd.
      Inglewood, California 90304                              (310) 649-0780
(Address of principal executive office)                 (Issuer's telephone number)
               (Zip Code)
</TABLE>
<PAGE>   2
Item 4. Changes in Registrant's Certifying Accountant

        (A) (1) (i)     The Registrant and its former auditors, Clumeck, Stern,
Phillips & Scheckelberg mutually agreed on December 18, 1996 to terminate their
relationship.

                (ii)    During the Registrant's past fiscal year, Clumeck,
Stern, Phillips & Scheckelberg reports on the Registrant's financial statements
neither contained any adverse opinions or disclaimers of opinions nor were
qualified or modified as to uncertainty.

                (iii)   The decision to terminate its relationship with
Clumeck, Stern, Phillips & Scheckelberg was approved by the Board of Directors
of the Registrant.

                (iv)    During the past fiscal year, and through and including
December 18, 1996, there were no disagreements with Clumeck, Stern, Phillips &
Scheckelberg 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 Clumeck, Stern, Phillips & Scheckelberg,
would have caused it to make reference to the subject matter of the
disagreements in connection with its reports.

        (A) (2) Pursuant to action approved by the Registrant's Board of
Directors, the Registrant retained Marc I. Abrams, CPA of the firm, Singer Lewak
Greenbaum & Goldstein, as its auditors as of December 18, 1997.

        (A) (3) The Registrant provided Clumeck, Stern, Phillips & Scheckelberg
with the above disclosures prior to filing this Current Report on Form 8-K with
the Commission, and is filing herewith Clumeck, Stern, Phillips & Scheckelberg's
response to those disclosures pursuant to Item 304 (a) (3) of Regulation S-K.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

        (A)             Exhibits

        Exhibit No.                     Description
            16          Letter regarding Change in Certifying Account. (To be
                        filed.)

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly read this report to be signed on its behalf by the
undersigned hereunto duly authorized.

        QUADRATECH, INC.

April 18, 1997 Maria Comfort
        President/CEO

                          

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                    CLUMECK, STERN, PHILLIPS & SCHENKELBERG
                          Certified Public Accountants
                     17404 Ventura Boulevard, Second Floor
                            Encino, California 91316

LAVERNE H. SCHENKELBERG, C.P.A. TELEPHONES 818-906-2230
CHARLENE PHILLIPS, C.P.A.
ADRIAN B. STERN, C.P.A. 818-907-7100
L. LARRY CLUMECK, C.P.A.        ----
SANFORD J. MADNICK, C.P.A.      FAX 818-789-8856
                ----
HAROLD J. COMINS, C.P.A.

        MARCH 25, 1997

Commission
Securities and Exchange Commission

Re: Quadratech, Inc. Form 8-K

Gentlemen:

        We received today a copy of the Form 8-K for Quadratech, Inc. and are
responding to it:

        Item (A) (1) (i) The Registrant informed us on December 19, 1996, via
facsimile, that we had been terminated as auditors.
        
        Item (A) (1) (ii) The audit report for calendar 1995 included an
opinion on the balance sheet, but not on the statements of operations and cash
flows as explained in paragraphs three and four of our audit report.

        Item (A) (1) (iv) We concur with the Registrant, there were no
unresolved disagreements.

                                        Very truly yours,

                                        /s/ Charlene Phillips


        MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, SEC
PRACTICE SECTION AND CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS










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