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) APRIL 13, 1999
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WESTERN TECHNOLOGY & RESEARCH, INC.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
WYOMING 0-22597 83-0273780
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(STATE OR OTHER (COMMISSION (IRS EMPLOYER
JURISDICTION OF FILE NUMBER) IDENTIFICATION NO.)
FORMATION)
946 WEST PENN AVENUE, ROBESONIA, PA 19551
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (610) 693-3114
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(FORMER NAME OR FORMER ADDRESS, IF CHANGES SINCE LAST REPORT)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The Company believes that Jones, Jensen & Company, P.C. ("Jones
Jensen") by the letter dated April 8, 1999 was dismissed as the independent
accountants for the Company. The reports of Jones Jensen on the financial
statements of the Company for the past two fiscal years contain no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles, except that the report of
Jones Jensen dated June 9, 1998 and March 24, 1997 was modified as to going
concern. The Company's Board of Directors approved the dismissal of Jones
Jensen.
For the two most recent fiscal years and through April 8, 1999, there
have been no disagreements between the Company and Jones Jensen on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which would have caused Jones Jensen to make a reference
thereto in its report on the Company's financial statements for such period.
During the two most recent fiscal years and through April 8, 1999, there have
been no reportable events (as defined in Regulation S-K, Item 304(a)(1)(v)).
The Company has requested that Jones Jensen furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not Jones
Jensen agrees with the above statements. A copy of such letter is attached
hereto as Exhibit A.
The Company engaged Grant Thornton, LLP ("GT"), as its new independent
accountants as of April 8, 1999. Prior to such date, the Company did not consult
with GT regarding (i) the application of accounting principles, (ii) the type of
audit opinion that might be rendered by GT, or (iii) any other matter that was
the subject of a disagreement between the Company and its auditor (as defined in
Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in
Item 304(a) (1)(v) of Regulation S-K).
ITEM 7. FINANCIAL STATEMENT, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits
A. Letter dated May 5, 1999 from Jones, Jensen & Company, LLC to the
Securities and Exchange Commission.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly authorized and caused the undersigned to sign this
Report on the Registrant's behalf.
WESTERN TECHNOLOGY & RESEARCH, INC.
By: /s/ JOHN D. RICHARDSON, III
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Name: John D. Richardson, III
Title: Chief Executive Officer
Dated: May 7, 1999
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EXHIBIT A
[LETTERHEAD OF JONES, JENSEN & COMPANY, LLC]
May 5, 1999
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Ladies and Gentlemen:
We were previously the independent accountants for Western Technology &
Research, Inc. and on March 24, 1997, we reported on the financial statements of
Western Technology & Research, Inc. On May 3, 1999, we were dismissed as the
independent accountants of Western Technology & Research, Inc.
We have read Western Technology & Research, Inc.'s statements included under
Item 4 of its Form 8-K dated April 12, 1999, and we agree with such statements
except for the following:
o 1st paragraph of Item 4, we were notified about our dismissal on May
3, 1999
o 1st paragraph of Item 4, our report dated May 3, 1998 was modified
as to going concern
o 4th paragraph of Item 4, we have no knowledge as to Grant Thornton,
LLP as to the Company's new independent accountants or to any other
representations about and for Grant Thornton, LLP.
Very truly yours,
Jones, Jensen & Company, LLC
Salt Lake City, Utah
