UNITED STATES
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) November 23, 1999
MCHENRY METALS GOLF CORP.
(Exact name of registrant as specified in its chapter)
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NEVADA 333-53737 87-0429261
(State or other (Commission File (IRS Employer
jurisdication of Number) Identification No.)
incorporation)
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1945 CAMINO VIDA ROBLE, SUITE J, CARLSBAD, 92008
CA
(Address of principal executive offices) (Zip Code)
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(760) 929-0015
(Registrant's telephone number, including area code)
ITEM 4 - Changes in Registrant's Certifying Accountant
By letter dated November 23, 1999 the firm BDO Seidman, LLP
notified the Registrant, in writing, that the client-
auditor relationship between the Registrant and BDO Seidman,
LLP has ceased.
The BDO Seidman LLP report on the consolidated
financial statements of the Registrant for the year ended
was modified as to the Company's ability to continue as a
going concern due to net losses suffered, working capital
deficiencies, accumulated deficit and the default with
regard to its line of credit agreement.
In connection with the audit of the Registrant's
consolidated financial statements for the year ended
December 31, 1998, and during the subsequent unaudited
interim period since December 31, 1998 through November 23,
1999, there were no disagreements with BDO Seiman LLP on
matters as to accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which
if not resolved to the satisfaction of BDO Seidman LLP,
would have caused BDO Seidman LLP to make reference to the
matter in their report.
ITEM 7 16-1 Letter of BDO Seidman LLP
Dated December 14, 1999
SIGNATURES
Pursuant to the requirements of the Securities Exchange
Act of 1934, the Registrant has duly caused the report to be
signed on its behalf by the undersigned hereunto duly
authorized.
McHenry Metals Golf Corp.
Date: December 23, 1999 By: /s/ Theodore Aroney
Name: Theodore Aroney
Title: Vice Chairman of the Board
December 14, 1999
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of
Form 8-K for the event that occurred on November 23, 1999, filed
by our former client, McHenry Metals Golf Corp. We agree with
the statements made in response to that Item insofar as they
relate to our Firm. Our Firm has only issued an opinion on the
consolidated financial statements of McHenry Metals Golf Corp.
at and for the year ended December 31, 1998.
Very truly yours,
BDO Seidman, LLP
