WESTERN TECHNOLOGY & RESEARCH INC
8-K, 1999-04-13
MISCELLANEOUS METAL ORES
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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) APRIL 8, 1999

                       WESTERN TECHNOLOGY & RESEARCH, INC.
- --------------------------------------------------------------------------------
              EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


     WYOMING                        0-22597                   83-0273780
- --------------------------------------------------------------------------------
 (STATE OR OTHER                 (COMMISSION                (IRS EMPLOYER
  JURISDICTION OF                FILE NUMBER)             IDENTIFICATION NO.)
  FORMATION)



 946 WEST PENN AVENUE, ROBESONIA, PA                                    19551
- --------------------------------------------------------------------------------
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)                              (ZIP CODE)



     REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (610) 693-3114
                                                        --------------

801 EAST A STREET, CASPER, WYOMING                                    82601
- --------------------------------------------------------------------------------
          (FORMER NAME OR FORMER ADDRESS, IF CHANGES SINCE LAST REPORT)




<PAGE>



ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         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.  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 will be filed
upon receipt from Jones Jensen.

         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).

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<PAGE>

                                    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
                                       --------------------------------------
                                   Name:   John D. Richardson, III
                                   Title:  Chief Executive Officer


Dated:  April 12, 1999

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