SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported):
March 24, 2000
American Communications Enterprises, Inc.
--------------------------------------------------
(Exact name of Registrant as specified in its charter)
Nevada
--------------------------------------------------------------
(State or other jurisdiction of incorporation)
333-72097 74-2897368
- -------------------------- ------------------------------------
(Commission File Number) (I.R.S. Employer Identification No.)
7103 Pine Bluffs Trail Austin, Tx 78729
- --------------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (512) 249-2344
<PAGE>
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a)(1) Previous Independent Accountants
(i) On March 24, 2000, American Communications, Inc. (the "Registrant")
dismissed Kingery, Crouse & Hohl, P.A. as the Registrant's
independent accountant.
(ii) The reports of Kingery, Crouse & Hohl, P.A. on the financial statements as
of and for the period October 29, 1998 through December 31, 1998 contained no
adverse opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
(iii) As of March 24, 2000, the Registrant named a successor accounting firm.
(See (2) below.)
(iv) In connection with its audit for the period ended December 31, 1998 and
through March 24, 2000, there have been no disagreements with Kingery, Crouse, &
Hohl, P.A. on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements if not
resolved to the satisfaction of Kingery, Crouse, & Hohl, P.A. would have caused
them to make reference thereto in their reports on the consolidated financial
statements for such years.
(v) Through March 24, 2000, there have been no reportable events (as defined in
Regulation S-K Item 304 (a)(1)(v).
(vi) The Registrant has provided Kingery, Crouse, & Hohl, P.A. with a copy of
the disclosure it is making in response to Item 304(a) of Regulation S-K. The
Registrant has requested Kingery, Crouse, & Hohl, P.A. to furnish the Registrant
with a letter addressed to the Commission stating whether it agrees with the
statements made by the Registrant and, if not, stating the respects in which it
does not agree. A copy of such letter is filed as Exhibit 16.1 to this Form.
(2) Newly Engaged Independent Accountants.
(i) On March 24, 2000, the Registrant engaged Sprouse & Winn L.L.P. as it's new
independent accountant. Through March 24, 2000, neither the Registrant nor
anyone on its behalf consulted Sprouse & Winn L.L.P.regarding (i) the
application of accounting principles to any transaction, either completed or
proposed, or (ii) the type of audit opinion that might be rendered by Sprouse &
Winn L.L.P. on the Company's financial statements.
<PAGE>
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c)EXHIBITS. The following Exhibits are filed herewith:
Regulation S-K
Exhibit Number
- --------------
16.1 Letter from Kingery, Crouse & Hohl, P.A. to the Securities and Exchange
Commission
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.
American Communications, Inc.
By: /s/ Dain L Schult
--------------------------
Dain L Schult, President
Dated: March 30, 2000
2
<PAGE>
EXHIBIT INDEX
Regulation S-K
Exhibit Number Description
-------------- -----------
16.1 Letter from Kingery, Crouse & Hohl, P.A. to the Securities and
Exchange Commission
EXHIBIT 16.1
March 27, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for American Communications, Inc., and
reported on the financial statements as of and for the period ended December 31,
1998. On March 24, 2000 we were dismissed. We have read the statements included
under Item 4 of its Form 8-K dated March 28, 2000, and we agree with such
statements.
Very truly yours,
/s/ KINGERY CROUSE & HOHL P.A.
