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: July 30, 1998
FIRST NATIONS FINANCIAL SERVICES COMPANY
(Exact name of registrant as specified in its charter)
DELAWARE
(State or other jurisdiction of incorporation or organization)
333-1612 76-0481583
(Commission File Number) (IRS Employer Identification Number)
C/O GARY N. PELEHATY
CHRISTIANA EXECUTIVE CAMPUS
220 CONTINENTAL DRIVE, SUITE 310
NEWARK, DELAWARE 19713-4314
(Address of principal executive offices)
(800) 790-2474
(Registrant's telephone number, including area code)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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In July, 1998, First Nations Financial Services, Inc. (the
"Registrant") dismissed its former certified public accountants, Harper &
Pearson Company ("Harper") who audited the Registrant's consolidated financial
statements. The decision to dismiss Harper was recommended and approved by the
Registrant's Board of Directors.
Harper served as certified public accountants of the Registrant's
financial statements for the year ended September 30, 1997 and the period from
inception, November 16, 1995 to October 8, 1996. The report of Harper on the
Registrant's consolidated financial statements for the year ended September 30,
1997 and period from inception, November 16, 1995 to October 8, 1996 contained
no adverse opinion or disclaimer of opinion and was not qualified or modified as
to uncertainty, audit scope or accounting principle.
In connection with its audits for the year ended September 30, 1997
and period from inception, November 16, 1995 to October 8, 1996, and during the
fiscal year 1997 prior to Harper's dismissal, the Registrant had no
disagreements with Harper on matters of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of Harper would have caused
them to make reference thereto in their report on the consolidated financial
statements for such years.
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.
FIRST NATIONS FINANCIAL SERVICES, INC.
By: /s/Gary N. Pelehaty
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Gary N. Pelehaty, President
Dated: July 30, 1998
