APEX MINERALS CORP
8-K, 1997-09-30
METAL MINING
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                   SECURITIES & 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 (Date of earliest event reported)     September    
  23, 1997


Exact Name of Registration as Specified in Charter:

                                   

                      APEX MINERALS CORPORATION



State of Other Jurisdiction of Incorporation:



                               DELAWARE



Commission File Number:  333-5302-D


IRS Employer Identification Number:  87-0543383


Address and Telephone Number of Principle Executive Offices:

                        57 West 200 South #310
                      Salt Lake City, Utah 84101
                            (801) 359-9300






Item 4.  Changes in Registrant's Certifying Accountants.

Orton & Company, P.C. were previously the principal accountants
for Apex Minerals Corporation.  On September 23, 1997, the Board
of Directors approved the engagement of the firm of Crouch,
Bierwolf, & Chisholm to replace Orton & Company, PC, which
declined to stand for reelection as the Certifying Accountants
for the Company.

In connection, with the audit of the previous fiscal year ended
June 30, 1996, there were no disagreements with Orton & Company
on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which
disagreements if not resolved to their satisfaction would have
caused them to make reference in connection with their opinion to
the subject matter of the disagreement, and said firm has not
advised the registrant of any reportable events.

The accountants' report of Orton & Company on the consolidated
financial statements of Apex Minerals Corporation and subsidiary
as of and for the year ended June 30, 1996 did not contain any
adverse opinion or disclaimer of opinion, nor were they qualified
as to uncertainty, audit scope, or accounting principles. 


Item 7.  Exhibits

     Exhibit No.              Description         Page


         16.1                 Letter on Change      3
                              in Accountants



                              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. 

Apex Minerals Corporation



/s/ Howard Oveson    
Secretary and CFO

Date: September 28, 1997
















                           ORTON & COMPANY








SEPTEMBER 28, 1997




SECURITIES & EXCHANGE COMMISSION
WASHINGTON, D.C.

GENTLEMEN:

WE HAVE BEEN FURNISHED WITH A COPY OF THE RESPONSE TO ITEM 4 OF
THE FORM 8-K FOR THE EVENT THAT OCCURED ON SEPTEMBER 23, 1997
FILED BY OUR FORMER CLIENT, APEX MINERALS CORPORATION.  WE AGREE
WITH THE STATEMENTS MADE IN RESPONSE TO THAT ITEM INSOFAR AS THEY
RELATE TO OUR FIRM.

SINCERELY,





/S/ ORTON & COMPANY








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