BENNION CORP
8-K, 2000-09-01
BLANK CHECKS
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                      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

                                August 4, 2000
                                Date of Report
                      (Date of Earliest Event Reported)

                             BENNION CORPORATION
            (Exact Name of Registrant as Specified in its Charter)

                            476 East South Temple
                                  Suite 440
                          Salt Lake City, Utah 84111

                   (Address of principal executive offices)

                                (801) 323-2395
                        Registrant's telephone number

            NEVADA                 0-30245                  87-0617040
(State of Incorporation)   (Commission File Number)      (I.R.S. Employer
                                                         Identification No.)

<PAGE>

ITEM 4: CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     On August 4, 2000,  Crouch, Bierwolf & Chisholm, C.P.A.s, located in Salt
Lake City, Utah, was replaced by Chisholm & Associates as our independent
auditor.  The decision to change accountants was approved by our Board of
Directors.  Crouch, Bierwolf & Chisholm had audited our financials statements
for December 31, 1999 and 1998.  Crouch Bierwolf & Chisholm's report on such
financials, dated January 7, 2000 did not contain an adverse opinion,
disclaimer of opinion nor was it modified as to uncertainty, audit scope or
accounting principles.  There were no disagreements with Crouch, Bierwolf &
Chisholm on any matter regarding accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.

     Neither we, nor someone on our behalf, consulted with Chisholm &
Associates regarding the application of accounting principles to a specific
completed or contemplated transaction or the type of audit opinion that might
be rendered on our financial statements.  Nor was a written report or oral
advice provided to us that Chisholm & Associates considered was an important
factor we relied on in reaching decisions about accounting, auditing or
financial reporting issues.


ITEM 7:     FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

(c)     Exhibits.

16          Letter of agreement from Crouch, Bierwolf & Chisholm,
            dated August 31, 2000
<PAGE>



                                  SIGNATURES

     In accordance with Section 12 of the Securities Exchange Act of 1934, the
registrant caused this report to be signed on its behalf by the undersigned,
who is duly authorized.

Bennion Corporation

        /s/ Jeanne Ball
By: _______________________________
      Jeanne Ball, President and Director




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