FUTURE TECHNOLGIES INC
8-K, 1999-12-09
NON-OPERATING ESTABLISHMENTS
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                         UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, DC  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 6, 1999


                   Future Technologies, Inc.
     (Exact name of registrant as specified in its charter)

        Minnesota                                           41-0985135
 (State of incorporation)                             (IRS Employer ID Number)

                       Commission File Number: 0-26347


             11900 Wayzata Blvd., Ste. 100, Hopkins, MN 55305
                (Address of principal executive offices)

                            (612) 541-1155
                     (Issuer's telephone number)
<PAGE>

Item 4 - Changes in Registrant's Certifying Accountants


1)  On  December 6, 1999, Thomas Lewis and Associates, P.A.,  the
Company's  independent certified public accounting firm  declined
to  be re-appointed as the Company's auditors for the Fiscal year
ended September 30, 1999.

During  the fiscal year ended September 30, 1999, and the interim
period  subsequent  to September 30, 1999,  there  have  been  no
disagreements with Thomas Lewis and Associates, on any matter  of
accounting   principles   or   practices,   financial   statement
disclosure  or  auditing  scope or procedure  or  any  reportable
events.

Thomas  Lewis  and Associates' report on the Company's  financial
report as of and for the years ended September 30, 1998 and  1997
contained  no  adverse  opinion or  disclaimer  of  opinion  and,
further,  was not qualified or modified as to uncertainty,  audit
scope or accounting principles.

Thomas  Lewis  and Associates P.A. has furnished a letter,  dated
December  6, 1999, addressed to the U. S. Securities and Exchange
Commission stating that it agrees with the above statements.

2)  On  December  6, 1999, the Company appointed the  independent
certified accounting firm of S. W. Hatfield, CPA of Dallas, Texas
as  the Company's auditors as of and for the year ended September
30, 1999, effective immediately.

During the fiscal years ended September 30, 1998 and 1997 and the
interim period subsequent to September 30, 1999, there have  been
no  consultations  with S. W. Hatfield, CPA, on  any  matters  of
accounting principles to a specific transaction, either completed
or  proposed, or the type of audit opinion that might be rendered
on the Company's financial statements.

Item 7 - Financial Statements and Exhibits

     (c)    Exhibits

     Exhibit 16 - Letter dated December 6, 1999 from Thomas Lewis
     and  Associates, P.A. to the U. S. Securities  and  Exchange
     Commission.

                           SIGNATURES

In  accordance  with 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.


December 7, 1999                               /s/ Craig Laughlin.
                                                   Craig Laughlin
                                            President and Director


Exhibit 16
Future Technologies, Inc.
Form 8-K
File No. 0-26347

[Accountant Letterhaead]




December 6, 1999


U.S. Securities and Exchange Commission
450 Fifth Street, NW
Washington DC 20549


Gentlemen:

On December 6,1999, this firm reviewed "item 4 - Changes in
Registrant's Certifying Accountants" of the Form 8-K to be filed
by Future Technologies, Inc. (Company) during December, 1999.

We have no disagreements with the statements made in that item
within the Form 8-K.


Sincerely,

Thomas W Lewis, CPA

cc:
Board of Directors
Future Technologies, Inc.
11900 Wayzata Blvd #I 00
Hopkins, MN 55305

                             Members
        Minnesota Sodety of Certifled Public Accountants
         American Institute of Cert!W Public Accountants
             National Society of Public Accountants
           Minnesota Association of Public Accountants
            AICPA Privat@e Companies Practice Section

POPS



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