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
March 25, 1998
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(Date of Report)
BOULDER CAPITAL OPPORTUNITIES III, INC.
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(Exact Name of Registrant as specified in its charter)
Colorado 0-22273 84-1383888
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
2434 Vine Place, Boulder, CO 80304
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(Address of principal executive offices including zip code)
(303) 442-4206
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(Registrant's telephone number including area code)
4750 Table Mesa Drive, Boulder, CO 80303
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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.
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(a) Section 304(a)(1):
(i) On March 25, 1998, Boulder Capital Opportunities III, Inc. (the
"Company") dismissed the accounting firm of Stark Tinter & Associates, LLC,
Englewood, Colorado, who have acted as certifying accountants for the Company
for the year ending December 31, 1996.
(ii) None of the prior certifying accountants' reports on the Company's
financial statements for the past two years contained an adverse opinion or
disclaimer of opinion, or was modified as to uncertainty, audit scope or
accounting principle.
(iii) The change of principal accountants was approved by the Company's
Board of Directors on March 25, 1998.
(iv) The Company is unaware of any disagreement with Stark Tinter &
Associates, LLC on any matter of accounting principle or practice, financial
statement disclosure, or auditing scope or procedure which would have caused
said accountants to make reference to the subject matter in connection with any
report issued by same.
(b) Section 304(a)(2):
(2) Effective March 25, 1998, the Company has engaged the accounting
firm of Schumacher & Associates, Inc., to act as certifying accountants for the
year ending December 31, 1997.
(i) The application of accounting principles to a specific completed or
contemplated transaction, or to the type of audit opinion that might be rendered
was not an important factor in the decision to change accounting firms.
(ii) (not applicable)
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
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(a) The following exhibits are filed with this report:
Exhibit 4.0 Statement of prior certifying accountant
in response to the information disclosed
herein.
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<PAGE>
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.
Date: March 25, 1998 BOULDER CAPITAL OPPORTUNITIES
III, INC.
By /s/ Robert P. Soehngan
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Robert P. Soehngen, President
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STARK TINTER & ASSOCIATES, LLC
5299 DTC Boulevard, Suite 300
Englewood, Colorado 80111
(303 694-6700 FAX (303) 694-6761
March 25, 1998
United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Boulder Capital Opportunities III, Inc.
SEC File No. 0-22273
Ladies and Gentlemen:
The undersigned Stark Tinter & Associates, LLC previously acted as
independent accountants to audit the financial statements of Boulder Capital
Opportunities III, Inc. (the "Company"). We are no longer acting as independent
accountants to the Company.
This letter will confirm that we have reviewed Item 4. of the Company's
Form 8-K dated March 25, 1998, captioned "Changes in Registrant's Certifying
Accountant" and that we agree the statements made therein as they relate to us.
We hereby consent to the filing of this letter as an exhibit to the
foregoing report on Form 8-K.
Dated this 25th day of March, 1998.
Sincerely,
STARK TINTER & ASSOCIATES, LLC
