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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 (DATE OF EARLIEST EVENT REPORTED) December 3, 1998
Fix-Corp International, Inc.
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(Exact name of registrant as specified in its charter)
Delaware 000-23369 31-1783774
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(State or other (Commission (I.R.S. Employer
jurisdiction File Number) Identification No.)
of incorporation)
3637 South Green Road, Suite 201 Beachwood, Ohio 44122
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (216) 292-3182
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(Former name or former address, if changed since last report.)
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Item 4. Changes in Registrant's Certifying Accountant.
In accordance with Item 304 of Regulation S-K, the following information
pertains to the change in Registrant's Certifying Accountant:
(a) On December 3, 1998, Fix-Corp International, Inc. (the "Company")
appointed Arthur Andersen LLP as independent accountants for
fiscal 1998 to replace Harmon & Company, CPA, Inc., Columbus,
Ohio, effective with such appointment. The Company's Board of
Directors approved the selection of Arthur Andersen LLP as new
independent accountants upon the recommendation of the Company's
Audit Committee.
(b) During the two most recent fiscal years and interim periods
subsequent to December 31, 1997, there have been no disagreements
with Harmon & Company, CPA, Inc. on any matter of accounting
principles or practices, financial statement disclosure or
auditing scope or procedure or any reportable events.
(c) Harmon & Company, CPA, Inc.'s report on the financial statements
for the past two years contained no adverse opinion or disclaimer
of opinion and was not qualified or modified as to uncertainty,
audit scope or accounting principles.
(d) The Company has provided Harmon & Company, CPA, Inc. with a copy
of this disclosure and has requested that Harmon & Company
furnish it with a letter addressed to the SEC stating whether it
agrees with the above statements. (A copy of Harmon & Company,
CPA, Inc.'s letter to the SEC, dated December 9, 1998, is filed
as an Exhibit to this Form 8-K).
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Item 7. Exhibits
16. Letter to Securities and Exchange Commission from Harmon & Company,
CPA, Inc., dated December 9, 1998.
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
Fix-Corp International, Inc.
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(Registrant)
December 9, 1998 By: /s/ ROGER A. KITTELSON
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Roger A. Kittelson
Chief Financial Officer
(Principal Financial Officer)
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Exhibit 16
[HARMON & COMPANY LETTERHEAD]
December 9, 1998
Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549
Re: Fix-Corp International, Inc.
Ladies and Gentlemen:
We have reviewed the Form 8-K dated December 9, 1998, and we are in agreement
with the statements contained therein as they relate to Harmon & Company, CPA,
Inc.
Very truly yours,
Harmon & Company, CPA, Inc.
By: /s/ NICOLA R. HARMON
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Nicola R. Harmon, President
