SUMMIT ENVIRONMENTAL CORP INC
8-K, 1998-12-18
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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                     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 Exchange Act of 1934
                     Date of Report (date of earliest event
                          reported): December 17, 1998



                     SUMMIT ENVIRONMENTAL CORPORATION, INC.
             (Exact name of registrant as specified in its charter)




    Texas                        333-48659                          73-1537206
- ---------------         ----------------------------          ------------------
  (state of               (Commission File Number)                (IRS Employer
incorporation)                                                     I.D. Number)



                           414 East Loop 281, Suite 7
                               Longview, TX 75605
                                  800-522-7841
- --------------------------------------------------------------------------------
             (Address and telephone number of registrant's principal
               executive offices and principal place of business)

<PAGE>   2

ITEM 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

         On December 17, 1998 Summit Environmental Corporation, Inc.'s (the
"Company's") principal independent accountant, Hogan & Slovacek of Oklahoma
City, Oklahoma, resigned. Its reports on the Company's financial statements from
inception onward contained no adverse opinions or disclaimers of opinions and
were not modified as to uncertainty, audit scope or accounting principles. There
were no disagreements with Hogan & Slovacek, whether or not resolved, on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to Hogan & Slovacek's
satisfaction, would have caused it to make reference to the subject matter of
the disagreements in connection with its reports.

         On December 17, 1998 the Company engaged new principal independent
accountants, Lana Gorman Trubitt, L.L.P. of Dallas, Texas, to audit the
Company's financial statements.

         The change in the Company's certifying accountants was made solely in
connection with the change of the Company's principal place of business from
Oklahoma City, Oklahoma to Longview, Texas. The engagement of the new accounting
firm was made by the officers of the Company without the prior approval of the
board of directors or any committee of the board of directors, but a majority of
the directors advised the officers that the engagement would be approved at the
next directors' meeting.

ITEM 7.  EXHIBITS

         The following exhibit is filed as a part of this report.

         Exhibit                      Item
         -------                      ----

            16       -    Letter of Hogan & Slovacek (former accountants) on
                          change of accountants.


                                   SIGNATURES

         Pursuant to the requirements of the Securities Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

Date:  December 17, 1998                  Summit Environmental Corporation, Inc.



                                          By /s/ B. Keith Parker
                                             ---------------------------------
                                             B. Keith Parker, Chief Executive
                                             Officer


<PAGE>   3

                     SUMMIT ENVIRONMENTAL CORPORATION, INC.

                            EXHIBIT INDEX (FORM 8-K)

                                DECEMBER 17, 1998


         Exhibit                     Item
         -------                     ----

          16      -     Letter of Hogan & Slovacek (former accountants) on
                        change of accountants.



<PAGE>   1

                                                                      EXHIBIT 16



                                HOGAN & SLOVACEK
                           A Professional Corporation
                          CERTIFIED PUBLIC ACCOUNTANTS
                              Oklahoma City - Tulsa

                301 N.W. 63rd, Suite 290, Oklahoma City, OK 73116
                   Office (405) 848-2020 - Fax (405) 848-7359
          -------------------------------------------------------------

                An Independent Member of the BDO Seidman Alliance



                                                              December 18, 1998







Summit Environmental Corporation, Inc.
414 East Loop 281, Suite 7
Longview, Texas 75605

Dear Summit Environmental:

         We agree with the contents of the Form 8K filed by Summit
Environmental Corporation, Inc. as of December 17, 1998.



                                               /s/ Hogan & Slovacek

                                               HOGAN & SLOVACEK








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