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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
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Date of Report (Date of earliest event reported) November 6, 2000
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THE OXBOW FUND, LLC
(Exact name of registrant as specified in its charter)
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New Jersey 000-29945 22-3679009
(State or other jurisdiction (Commission File Number) (IRS Employer
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
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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
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periods covered by the audit 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.
The Former Accountant responded in a letter, which the Registrant received
on November 6, 2000, a copy of which is filed as an Exhibit to this Form
8-K. The letter from the Former Accountant states that it did not perform
reviews of interim financial information of the Registrant. This is
incorrect. It is the understanding of management of Registrant that the
Former Accountant reviewed the financial statements in the Quarterly Report
on Form 10-Q filed with the Securities and Exchange Commission for the
quarter ended June 30, 2000 ("First Quarter 10-Q"), prior to the quarterly
report being filed. In light of these circumstances, Registrant has
requested its new independent accountant to review the financial statements
in the First Quarter 10-Q.
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: November 7, 2000 By: /s/ Daniel D. Dyer
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Name: Daniel D. Dyer
Title: Chairman and Chief Executive Officer
Exhibits.
Letter from Former Accountant to Registrant dated November 2, 2000.
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