U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Act of 1934
Date of Report (Date of earliest event reported): December 18, 2000
AVANI INTERNATIONAL GROUP INC.
(Name of Small Business Issuer in its charter)
Nevada 000-23319 88-0367866
(State of Commission File No. (I.R.S. Employer
Incorporation) I.D. Number)
#328-17 Fawcett Road, Coquitlam, B.C. (Canada) V3K 6V2
(Address of principal executive offices) (Zip Code)
Registrant's telephone number 604-525-2386.
Item 4. Changes in Registrant's Certifying Accountant.
On December 18, 2000, the Registrant elected to retain BDO Dunwoody LLP and
dismissed Cogen Sklar LLP ("Cogen Sklar") as its independent auditor.
Heretofore, Cogen Sklar had acted as the Registrant's independent auditor.
The audit reports of Cogen Sklar on the consolidated financial statements of
the Registrant and its subsidiaries for the two most recent fiscal years ended
December 31, 1999 and December 31, 1998 did not contain an adverse opinion or a
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope, or accounting principles. The decision to change accountant's was
recommended by the Registrant's board of directors.
During the Registrant's two most recent fiscal years ended December 31, 1999
and December 31, 1998, and through the subsequent interim period ending
December 19, 2000 there were no disagreements with the Cogen Sklar on any
matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreement(s), if not resolved to the
satisfaction of the former accountant, would have caused it to make reference
to the subject matter of the disagreement(s) in connection with its report;
nor has Cogen Sklar ever presented a written report, or otherwise communicated
in writing to the Registrant or is board of directors the existence of any
"disagreement" or "reportable event" within the meaning of Item 304 of
Regulation S-B.
Cogen Sklar has provided Registrant with a letter addressed to the Securities
and Exchange Commission as required by Item 304(a)(3) of Regulation S-B, so
that Registrant can file such letter with the Commission. The letter is
attached as an exhibit hereto.
Item 7. Exhibits.
Exhibit Number Description
16 Letter From Cogen Sklar LLP regarding Change
of Accountants
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Avani International Group, Inc.
December 21, 2000
/s/ Dennis Robinson
Dennis Robinson
Treasurer and
Chief Accounting Officer
EXHIBIT INDEX
Exhibit Number Description
______________ ____________
16 Letter From Cogen Sklar LLP regarding
Change of Accountants.
TYPE: EX 16
SEQUENCE
DESCRIPTION: EXHIBIT 16
EXHIBIT 16
Securities and Exchange Commission
450 5th street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Avani
International Group, Inc. dated December 18, 2000.
/s/ Cogen Sklar LLP
Cogen Sklar LLP
Bala Cynwyd, Pennsylvania
December 21, 2000
