U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
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CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
May 1, 2000
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DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)
BEACH COUCH, INC.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
Delaware
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(STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)
0-25747
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(COMMISSION FILE NUMBER)
33-0812709
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(I.R.S. EMPLOYER IDENTIFICATION NUMBER)
4190 Bonita Road, Suite 105
Bonita, CA
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(ADDRESS AND PHONE NUMBER OF PRINCIPAL OFFICES)
91902
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(Zip Code)
(619) 297-2717
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(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)
<PAGE>
ITEM 4: CHANGES IN REGISTRANT'S CERTIFIYING ACCOUNTANT
The company had no disagreements with the former accountant during the two
most recent fiscal yers and interim period to March 1, 2000, the date the
accountant declined to stand for reelection.
During the registrant's two most recent fiscal years and any subsequent interim
period through March 1, 2000, there were no disagreements or "reportable events"
with the former accountant as described in Items 304(a)(1)(iv) and (v) of
Regulation S-B. The interim period is through March 1, 2000.
ITEM 7: EXHIBITS
Exhibit No. Description of Exhibit
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16 Accountant's Letter
<PAGE>
SIGNATURES
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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.
BEACH COUCH, INC.
By: /s/ EDWARD F. MYERS
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Edward F. Myers, III
President
Dated: May 1, 2000
EXHIBIT 16
[H&B Logo Appears Here] Harlan & Boettger, LLP
Certified Public Accountants
James C. Harlan III
William C. Boettger
P. Robert Wilkinson
Marshall J. Varano
April 20, 2000
Office of Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We were the previous principal accountants for Beach Couch, Inc. (Registrant).
On March 4, 1999, we reported on the financial statements of Beach Couch, Inc.
as of and for the year ended December 31, 1998.
On March 1, 2000, we notified the Company that we would no longer be serving as
Beach Couch, Inc.'s principal accountant. There have been no disagreements con-
cerning accounting principals or disclosures. We have read item 4 of the
Registrant's Form 8-K and agree with the content.
Very truly yours,
/s/ HARLAN & BOETTGER
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Harlan & Boettger, LLP
cc: Beach Couch, Inc.
5415 Oberlin Drive . San Diego, California 92121
Telephone (858) 535-2000 . Facsimilie (858) 535-2015
