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UNITED STATES
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: October 28, 1996
Commission File Number
33-99452
HINES HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
Nevada 52-1720681
(State of other jurisdiction of (I.R.S. Employer Identification
incorporation or organization) Number)
12621 Jeffrey Road
Irvine, California 92720
(Address of principal executive offices) (Zip Code)
(714) 559-4444
(Registrant's telephone number, including area code)
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Item 4. Change in Registrant's Certifying Accountant
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Effective October 28, 1996, Hines Holdings, Inc. has engaged the
independent accounting firm of Price Waterhouse L.L.P. to serve as its
independent auditors. Price Waterhouse has served as the independent
auditors of Sun Gro Horticulture, Inc. and Sun Gro Horticulture Canada
Ltd. since July 1993. Price Waterhouse replaces Arthur Andersen
L.L.P., which served as the independent auditors of Hines Holdings,
Inc. and Hines Horticulture, Inc. since July 1990. There have been no
material disagreements with Arthur Andersen with respect to the
Company's accounting policies.
SIGNATURE
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.
HINES HOLDINGS, INC.
(Registrant)
Date: October 28, 1996 By: /S/ Claudia M. Pieropan
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Claudia M. Pieropan
Chief Financial Officer
(Duly authorized officer and
Principal financial officer)
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