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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
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 3, 2000
FOCUS AFFILIATES, INC.
(Exact name of registrant as specified in its charter)
Delaware 1-12571 95-4467726
(State or other (Commission (IRS Employer
of incorporation) File Number) Identification No.)
9314 Eton Avenue, Chatsworth, CA 11406
(Address of principal executive offices) (Zip code)
(818) 906-7777
(Registrant's telephone number, including area code)
N/A
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On January 3, 2000, Focus Affiliates, Inc. (the "Company") appointed
Arthur Andersen LLP to replace Hollander, Lumer & Co., LLP as the Company's
independent accountants. The Company's decision, which was recommended by the
Company's Audit Committee and approved by the Company's Board of Directors was
made to provide the Company's management with deeper accounting and financial
resources, which includes offices in the Company's new additional locations in
Chicago, Illinois and Dallas, Texas. Hollander, Lumer & Co.'s report on the
Company's financial statements during the three most recent fiscal years
contained no adverse opinion or disclaimer of opinion, and was not qualified or
modified as to uncertainty, audit scope or accounting principles.
During the last three fiscal years and the subsequent interim period
through January 2, 2000, there were no disagreements between the Company and
Hollander, Lumer & Co. LLP. on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Hollander, Lumer & Co.
would have caused it to make a reference to the subject matter of the
disagreements in connection with its reports.
On January 3, 2000, the Company engaged the services of Arthur Andersen
LLP. The Company authorized Hollander, Lumer & Co., who served as the Company's
independent accountants until January 2, 2000, to respond to any and all
inquiries of this successor accountant.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16.1 Letter from Prior Certifying Accountant
SIGNATURES
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 thereunto duly authorized.
FOCUS AFFILIATES, INC.
By: /s/ John F. Swinehart
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John F. Swinehart
Chairman of the Board and
Principal Accounting Officer
February 11, 2000
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EX-16.1
2
EXHIBIT 16.1
EXHIBIT 16.1
[LETTERHEAD OF HOLLANDER, LUMER & CO., LLP]
February 10, 2000
Securities and Exchange Commission
450 - 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have been furnished with a copy of the response to Item 4 of Form 8-K/A
for the event that occurred on January 3, 2000, to be filed by our former
client, Focus Affiliates, Inc. We agree with the statements made in response
to that Item, insofar as they relate to our firm.
Sincerely yours,
/s/ HOLLANDER, LUMER & CO., LLP
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HOLLANDER, LUMER & CO., LLP
