FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
March 17, 2000
Date of Report (Date of earliest event reported)
Monument Galleries, Inc.
(Exact name of registrant as specified in its charter)
COLORADO 84-1461919
(State or other (IRS Employer
jurisdiction of Identification No.)
Incorporation)
3225 East 2{nd} Ave.
DENVER, COLORADO 80206
(Address of principal executive offices)(Zip Code)
(303) 393-7901
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
Effective March 3, 2000, Cordovano and Harvey, P.C. replaced
Kish, Leake & Associates, P.C. as the independent public accountants to
audit the financial statements of Monument Galleries, Inc. (the "Company").
The Company's Board of Directors approved the recommendation by the Audit
Committee of the Board of Directors to engage Cordovano and Harvey, P.C. as
the independent accountant for the Company.
The Company believes, and has been advised by Kish, Leake &
Associates, P.C. that it concurs with such belief, that, for the year ended
January 31, 1999, Kish, Leake & Associates, P.C. did not have any
disagreement on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which disagreement, if
not resolved to the satisfaction of Kish, Leake & Associates, P.C. would
have caused it to make reference in connection with its report on the
Company's financial statements to the subject matter of the disagreement.
The report of Kish, Leake & Associates, P.C. on the Company's
financial statements for the year ended January 31, 1999 did not contain an
adverse opinion or a disclaimer of opinion, and was not qualified or
modified as to uncertainty, audit scope or accounting principles. During
that period, there were no "reportable events" within the meaning of Item
304(a)(1)(v) of Regulation S-K promulgated under the Securities Act of
1933.
The Company has requested that Kish, Leake & Associates, P.C.
furnish a letter addressed to the Securities and Exchange Commission
stating whether Kish, Leake & Associates agrees with the above statements.
A copy of that letter is attached as Exhibit 16 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS:
A. Exhibits:
Exhibit 16. Letter re change in certifying accountants.
SIGNATURE
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.
MONUMENT GALLERIES, INC.
Date: March 17, 2000 By: /s/ F. JEFFREY KRUPKA
F. Jeffrey Krupka, President
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KISH, LEAKE & ASSOCIATES, P.C.
Certified Public Accountants
March 17, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We were previously accountants for Monument Galleries,
Inc. and, under the date of December 6, 1999, we reported on the
consolidated financial statements of Monument Galleries, Inc. and
subsidiaries as of and for the year ended January 31, 1999. On March 3,
2000, our appointment as principal accountants was terminated. We have
read Monument Galleries Inc.'s statements included under Item 4 of its Form
8-K dated March 17, 2000, and we agree with such statements, except we
are not in a position to agree or disagree with the statement that the
Board of Directors of Monument Galleries, Inc. approved the recommendation by
the Audit Committee of the Board of Directors to engage Cordovano and Harvey,
P.C. as the independent accountant for Monument Galleries, Inc.
Very truly yours,
KISH, LEAKE & ASSOCIATES, P.C.
By: /s/ J.D. KISH, C.P.A.
J. D. Kish, C.P.A.
