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): May 13, 1998
AeroCentury Corp.
(Exact name of Registrant as specified in its charter)
Delaware 94-3263974
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
1440 Chapin Avenue, Suite 310
Burlingame, California 94010
(Address of principal executive offices) (Zip code)
650-340-1888
(Registrant's telephone number including area code)
Not applicable
(Former name and former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
On May 13, 1998, Vocker Kristofferson & Co. ("Vocker") resigned as auditors
of AeroCentury Corp. (the "Company") in anticipation of its replacement by
Arthur Andersen LLP as auditors. The resignation was not the result of an
adverse opinion or disclaimer of an opinion or qualification or modification as
to uncertainty, audit scope or accounting principles. The change in auditors was
unanimously approved by the Board of Directors. During the Company's two most
recent fiscal years and any subsequent interim period preceding Vocker's
resignation, there were (i) no disagreements with Vocker on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure and (ii) no occurrences of any "reportable event" listed in
Item 304(a)(1)(v)(A) through (D) of Regulation S-K.
Exhibits
Exhibit 16.1-Letter of Vocker Kristofferson & Co. regarding Form 8-K Disclosure.
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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.
AeroCentury Corp.
May 18, 1998 By: /s/ Neal D. Crispin
Date ----------------------------------
Neal D. Crispin, President &
Chairman of the Board of Directors
May 14, 1998
Securities and Exchange Commission
Washington, D.C. 20549
Dear Sir or Madam:
We are writing pursuant to Item 304(a)(3) of Regulation S-K. We agree with
the statements made in the Form 8-K filed by AeroCentury Corp. dated May 13,
1998. The resignation was not the result of an adverse opinion or disclaimer of
an opinion or qualification or modification as to uncertainty, audit scope or
accounting principles. At no time prior to our resignation did we have any
disagreements with AeroCentury Corp. on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure. There
were no occurrences of any reportable event listed in Item 304(a)(1)(A) through
(D) of Regulation S-K.
Very truly yours,
/s/ Vocker Kristofferson and Co.
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Vocker Kristofferson and Co.
