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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
July 31, 1999
(Date of Report: Date of earliest event reported)
LEXON TECHNOLOGIES, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 0-02474 87-0502701
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(State or other jurisdiction (Commission File Number) (IRS Employer ID No.)
of incorporation)
1401 Brook Drive, Downers Grove, Illinois 60515
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(Address of principal executive office)
Registrant's telephone number, including area code: (630) 916-6196
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REXFORD, INC., 7777 East Main Street, Suite 201, Scottsdale, AZ 85251
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On July 31, 1999, the Registrant terminated its relationship with Tanner
+ Co., Certified Public Accountants ("Tanner"), the Registrant's independent
accountant and appointed as its independent accountant the firm Hutton Nelson
& McDonald LLP, Certified Public Accountants. This decision to terminate
Tanner's relationship was approved by the Registrant's board of directors.
During the Registrants two most recent fiscal years ended September 30,
1997 and 1998, respectively (the "Prior Fiscal Years") and the interim period
from October 1, 1998 through July 31, 1999 (the "Interim Period"), Tanner did
not issue any adverse opinions or disclaimers of opinion or qualify or modify
an opinion as to uncertainty, audit scope, or accounting principles, except
for a modified opinion for each of the Prior Fiscal Years relating to an
uncertainty concerning the ability of the Registrant to continue as a going
concern. During the Prior Fiscal Years and the Interim Period, the Registrant
has had no disagreement with Tanner as to any matter of accounting principles
or practices, financial statements disclosure or auditing scope or procedure
which, if not resolved to the satisfaction of Tanner, would have caused it to
make reference to the subject matter of such disagreement in connection with
its reports for the Prior Fiscal Years.
There were no "Reportable Events" as such term is defined in Item 302 of
Regulation S-K, during either (i) the Prior Fiscal Years or (ii) the Interim
Period.
The Registrant has requested that Tanner review the foregoing
disclosures and provide a letter addressed to the Securities and Exchange
Commission stating whether they agree with the above statements and, if not,
stating in what respects they do not agree. Tanner's letter is included as an
exhibit to this report on form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS, AND EXHIBITS
(b)(1) Pro Forma Financial Statements.
None.
(c)(1) Exhibits. The following exhibits are included as part of this report:
SEC
Exhibit Reference
Number Number Title of Document Location
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16 16.01 Letter from Tanner + Co. relating This filing
relating to its termination as the
Registrant's independent auditors
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunder duly authorized.
LEXON TECHNOLOGIES, INC.
Date: July 31, 1997 /S/John B. McLean, Chief Financial
Officer
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Exhibit No. 16
Tanner + Co.
675 E. 500 South
Salt Lake City, Utah 84102
(801) 532-7444
August 3, 1999
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street NW
Washington, D.C. 20549
RE: Lexon Technologies, Inc. (formerly Rexford, Inc.)
Dear Sir/Madam:
We were previously principal accountants for Lexon Technologies, Inc.
(formerly Rexford, Inc. and, under the date of December 19, 1998, we reported
on the financial statements of Lexon Technologies, Inc. as of and for the
years ended September 30, 1998 and 1997 and the cumulative amounts from
October 1, 1992 (date of commencement of development stage. On August 3,
1999, our services were terminated. We have read Lexon Technologies, Inc.'s
statements included under Item 4 of its Form 8-K dated July 31, 1999, and we
agree with such statements, except that we are not in a position to agree or
disagree with Lexon Technologies, Inc. statement that they have engaged Hutton
Nelson & McDonald LLP as independent certified public accountants and that
such engagement was approved by the Registrants' Board of Directors.
/S/Tanner + Co.
Certified Public Accountants
675 E. 500 South
Salt Lake City, Utah 84102
(801) 532-7444
