ABERDEEN ACQUISITION CORP /DE/
8-K, 1999-02-18
BLANK CHECKS
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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

                           February 8, 1999
                            Date of Report
                  (Date of Earliest Event Reported)

                   ABERDEEN ACQUISITION CORPORATION
        (Exact Name of Registrant as Specified in its Charter)


            DELAWARE                        0-23761          52-2068323
            (State or other               (Commission      (I.R.S. Employer
              jurisdiction of              File Number)    Identification No.)
              incorporation)

                1504 R Street, N.W., Washington, D.C. 20009
                 (Address of principal executive offices)

                             202/387-5440
                    Registrant's telephone number


ITEM 1.     CHANGES IN CONTROL OF REGISTRANT

      Not applicable.

ITEM 2.     ACQUISITION OR DISPOSITION OF ASSETS

      Not applicable.

ITEM 3.     BANKRUPTCY OR RECEIVERSHIP

      Not applicable.

ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING   
               ACCOUNTANT

      Because of expected increased accounting demands, as of
February 8, 1999, the Board of Directors of the Registrant choose to
replace the Registrant's then accountant, John P. MacLean, Bowie,
Maryland, with the larger accounting firm of Weinberg & Company,
P.A., Boca Raton, Florida.  The new accounting firm has more
personnel  available to the Registrant.

      The financial statements for the Registrant since inception
have not contained any adverse opinion or disclaimer or were
modified as to any uncertainty, audit scope or accounting principles
and there were not any disagreements or "reportable events" with
such former accountant. 

      Filed as exhibit hereto, is a letter from the Registrant's
former accountant agreeing with the statements made herein regarding
the substitution of accountants.

ITEM 5.     OTHER EVENTS

      Not applicable.

ITEM 6.     RESIGNATIONS OF DIRECTORS AND EXECUTIVE OFFICERS

      Not applicable.

ITEM 7.     FINANCIAL STATEMENTS

      Not applicable.

ITEM 8.     CHANGE IN FISCAL YEAR

      Not applicable.

ITEM 9.     SALES OF EQUITY SECURITIES PURSUANT TO REGULATION S

      Not applicable.

EXHIBITS

      16.1  Letter on changes in certifying accountant.



                              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 hereunto duly authorized.


                                  ABERDEEN ACQUISITION CORPORATION


                                   By /s/ James M. Cassidy     
                                          President
                                          Director


Date: February 18, 1999



                           JOHN P. MACLEAN
                     Certified Public Accountant
                         15701 Alameda Drive
                      Bowie, Maryland 20716-1312
                             301/249-4900

                          February 11, 1999

Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549

     I concur with the statements made in the February 8, 1999, 8-K
report filed by Aberdeen  Acquisition Corporation in regard to the
change in accountants.


                                   Sincerely,


                                   /s/ John P. MacLean, CPA, CFP



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