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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities and Exchange Act of 1934
Date of Report May 20, 1997
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(Date of earliest event reported)
LEVEL BEST GOLF, INC.
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(Exact name of registrant as specified in its charter)
FLORIDA
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(State or other jurisdiction of incorporation)
33-97770 59-3205644
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(Commission File Number) (IRS Employer
Identification Number)
14561 58th Street, North, Clearwater, Florida 34620
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(Address of Principal Executive Offices) (Zip Code)
(813) 535-7770
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(Registrant's telephone number, including area code)
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits.
16.1 Letter on change in certifying accountant from Winter, Scheifley &
Associates, P.C. - filed herewith.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
LEVEL BEST GOLF, INC.
Date: June 11, 1997 By: /s/ Fred L. Solomon
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Fred L. Solomon, President
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EXHIBIT 16.1
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Winter, Scheifley & Associates, P.C.
Certified Public Accountants
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May 20, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: Level Best Golf, Inc.
Dear Sir/Madam:
Pursuant to the request of the above-named company, we affirm that:
(1) We have read the company's response to Item 4 of Form 8-K dated May 20,
1997; and
(2) We agree with the response.
Sincerely,
/s/ Winter, Scheifley & Associates, P.C.
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Winter, Scheifley & Associates, P.C.
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5299 DTC Boulevard Phone (303) 290-0101
Suite 300 FAX (303) 694-6761
Englewood, Colorado 80111 E-mail [email protected]