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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 of 1934
Date of Report (Date of earliest event reported): December 8, 2000
BANNER HOLDING CORP.
(Exact name of registrant as specified in its charter)
FLORIDA 65-0826508
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
333-57043
Commission File Number
120 N. U.S. Highway One 33469
Suite 100 (Zip Code)
Tequesta, FL
(Address of principal executive offices)
Registrant's telephone number: (561) 747-0244
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Item 4. Changes in Registrant's Certifying Accountant.
(a) On December 8, 2000, the accounting firm of Sweeney, Gates & Co.,
("Sweeney") of Ft. Lauderdale, Florida, was dismissed by the board of directors
of Banner Holding Corp. for administrative reasons only. Sweeney's reports on
the financial statements for the past two years contained neither an adverse
opinion nor a disclaimer of opinion and were not modified as to uncertainty,
audit scope or accounting principles. There were no disagreements relative to
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, nor did any "reportable events" or disagreements occur
between Sweeney and management during the period of engagement from April 30,
1998 to December 8, 2000. A copy of a letter wherein Sweeney agrees with the
above statement is attached as Exhibit No. 1.
(b) On December 11, 2000, the accounting firm of Earl M. Cohen, CPA ("Cohen") of
Boca Raton, Florida, was engaged as independent accountant and auditor. Cohen
will henceforth be preparing financial statements for the quarterly and annual
filings as required by the Securities and Exchange Commission.
Item 7. Exhibits
Exhibit No. 1 Letter from Sweeney, Gates & Co.
Exhibit No. 2 Engagement letter from Earl M. Cohen, CPA.
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.
Banner Holding Corp.
(Registrant)
Date: December 13, 2000 By: /s/ John O'Keefe
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John O'Keefe
President and
Chief Executive Officer
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