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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): January 27, 1999
PERRY'S MAJESTIC BEER, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-21079 11-3314168
(State of incorporation) (Commission file number) (I.R.S. Employer
Identification No.)
100 Plaza Drive, Second Floor (201) 866-1300
Secaucus, New Jersey 07094 (Telephone Number)
(Address of principal executive offices)
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Item 4. Changes in Registrant's Certifying Accountant
On January 27, 1999, Perry's Majestic Beer, Inc. (the "Company") dismissed
its certified public accountants, Moore Stephens, P.C., and engaged Marcum &
Kliegman LLP to be its certified public accountants for the remainder of the
fiscal year ending March 31, 1999. The Board of Directors of the Company
approved the decision to dismiss Moore Stephens, P.C. and appoint Marcum &
Kliegman LLP by unanimous written consent on January 27, 1999.
During the two most recent fiscal years and up to the date of
discontinuation of services of Moore Stephens, P.C., Moore Stephens, P.C. did
not issue any adverse opinion with respect to the Company's financial statements
or any disclaimer of opinion or any opinion which was qualified as to
uncertainty, audit scope or accounting principles. However, such report dated
May 18, 1998 was modified as to uncertainty about the Company's ability to
continue as a going concern. During the two most recent fiscal years, and up to
the date of discontinuation of services of Moore Stephens, P.C., there were no
disagreements between the Company and Moore Stephens, P.C. on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures which, if not resolved to the satisfaction of Moore
Stephens, P.C., would have caused it to make reference to the subject matter of
the disagreement in connection with its report.
During the past two fiscal years and up to the date of discontinuation of
services of Moore Stephens, P.C., the Company did not consult Marcum & Kliegman
LLP prior to such firm's engagement with respect to: the application of
accounting principles to a specific transaction, either completed or proposed;
the type of audit opinion that might be rendered on the Company's financial
statements; or, any matter that was the subject of either a disagreement or a
reportable event, in each case, as described in Item 304(a) of Regulation S-B
under the Securities Exchange Act of 1934, as amended.
Item 7. Financial Statements and Exhibits
Exhibit No. Description
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16.1 Letter of Moore Stephens, P.C.
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SIGNATURE
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Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused the report to be signed on its behalf by the
undersigned, thereunto duly authorized, on the 1st day of February, 1999.
PERRY'S MAJESTIC BEER, INC.
By: /s/ James B. Hovis
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James B. Hovis
President and Chief Executive Officer
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[LETTERHEAD OF MOORE, STEPHENS, P.C.]
January 29, 1999
Exhibit 16.1
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Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements made by Perry's Majestic Beer, Inc. (the "Company")
(File No. 0-21079) which we understand will be filed with the Securities and
Exchange Commission (the "Commission"), pursuant to the requirements of Item 4
of Form 8-K, as part of the Company's Current Report on Form 8-K, to be filed
with the Commission on February 1, 1999. We agree with the statements made
concerning Moore Stephens, P.C. in such Form 8-K.
Sincerely,
/s/ Moore Stephens, P.C.
MOORE STEPHENS, P.C.
