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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
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.
(Exact name of registrant as specified in its charter)
FLORIDA
(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
(Registrant's telephone number, including area code)
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CONFORMED COPY
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) At a meeting on May 19, 1997, the Board of Directors of Level Best
Golf, Inc. terminated the services of Winter, Scheifley & Associates,
P.C. as the Registrant's independent auditors. At the same meeting the
Board of Directors selected the accounting firm of Hacker, Johnson,
Cohen & Grieb as independent auditors for the Registrant for the 1997
fiscal year.
(b) In connection with their audit of the Registrant's financial
statements for the two most recent fiscal years and during subsequent
interim periods, the Registrant has not had any disagreements with
Winter, Scheifley & Associates, P.C. on any matter of accounting
principles or practices, financial statement disclosure, or auditing
scope or procedure.
(c) Winter, Scheifley & Associates, P.C.'s reports on the Registrant's
financial statements for the fiscal years 1995 and 1996 did not
contain an adverse opinion or disclaimer of opinion and was not
qualified as to uncertainty, audit scope or accounting principles
except for the going concern referred to in their opinion.
(d) The Registrant has requested Winter, Scheifley & Associates, P.C. to
furnish it with a letter addressed to the Securities and Exchange
Commission stating whether or not they agree with the statements made
by the Registrant in response to this Item 4 and, if not, stating the
respects in which they do not agree. The Registrant delivered a copy
of this Form 8-K to Winter, Scheifley & Associates, P.C. on May 19,
1997. The Registrant will file by amendment, as an exhibit to this
Form 8-K, a copy of such letter when it is received.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits.
16.1 Letter on change in certifying accountant from Winter,
Scheifley & Associates, P.C. - to be filed by amendment.
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: May 20, 1997 By: /s/ Fred L. Solomon
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Fred L. Solomon, President
