================================================================================
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
----------
Date of Report (Date of earliest event reported) October 23, 2000
--------------------------------------------------------------------------------
THE OXBOW FUND, LLC
(Exact name of registrant as specified in its charter)
--------------------------------------------------------------------------------
New Jersey 000-29945 22-3679009
(State or other juris- (Commission File Number) (IRS Employer
diction of incorporation) Identification No.)
223 Wanaque Avenue,
Pompton Lakes, New Jersey 07442
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (973) 831-8020
================================================================================
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous Independent Accountants.
(i) On October 23, Moss Adams LLP ("Former Accountant") resigned as The
Oxbow Fund, LLC's (the "Registrant") independent public accountant.
(ii) No reports of the Former Accountant on the financial statements of the
Registrant contained an adverse opinion or disclaimer of opinion or were
qualified or modified as to uncertainty, audit scope or accounting principles.
(iii) Not applicable.
(iv) In connection with the only previous audit and interim reviews
performed by the Former Accountant, there have been no disagreements with the
Former Accountant on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of the Former Accountant, would have caused them to
make reference thereto in their report on the financial statements for the
periods covered by the audit and reviews.
(v) The Registrant requested that the Former Accountant furnish it with a
letter addressed to the Securities and Exchange Commission (the "Commission")
stating whether or not it agrees with the above statements. A copy of such
letter shall be filed as an amendment to this Form 8-K within two days of its
receipt by the Registrant.
SIGNATURES
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.
THE OXBOW FUND, LLC
Date: October 30, 2000 By: /s/ Daniel D. Dyer
--------------------------------------
Name: Daniel D. Dyer
Title: Chairman and Chief Executive Officer
-2-