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) August 10, 1999
BUTLER NATIONAL CORPORATION
(Exact name of Registrant as specified in its charter)
Delaware 0-1678 41-0834293
(State of incorporation) (Commission File Number) (I.R.S. Employer
Identification No.)
11920 West 161st Street, Olathe, Kansas 66062
(Address of Principal Executive Office) (Zip Code)
Registrant's telephone number, including area code: (913) 780-9595
Former Name, former address and former fiscal year if changed since last
report:
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Item 4. Change in Registrant's Certifying Accountant
(a)(1)(i) On August 3, 1999, Grant Thornton LLP informed the Company that
it has resigned as auditors for Butler National Corporation and
its subsidiaries and from their engagement to audit the
consolidated financial statements of Butler National
Corporation and its subsidiaries as of April 30, 1999.
(ii) As previously reported on Form 8-K on March 31, 1999 Grant
Thornton was engaged on March 30, 1999 as Registrant's
independent auditors in connection with an audit of the
Registrant's financial statements for the year ending April 30,
1999. The reports of the prior independent auditor, Arthur
Andersen LLP on the Company's consolidated financial statements
for each of the two fiscal years ended April 30, 1997 and April
30, 1998, contained no adverse opinion or disclaimer of
opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
(iii) N/A
(iv) The Company has requested Grant Thornton to provide the
Company with specific information regarding the existence, if
any, of any disagreements with Grant Thornton 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 Grant
Thornton, would have caused Grant Thornton to make reference to
the subject matter of the disagreements in connection with
their reports.
(v) The Company has requested Grant Thornton to provide the
Company with specific information regarding the existence, if
any, of any "reportable events" as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
(vi) The Company has requested that Grant Thornton immediately
provide the specific information referenced above. The Company
has requested that Grant Thornton LLP furnish it with a letter
stating whether it agrees with the above statements.
Item 7. Financial Statements and Exhibits
(c) Exhibits
16 None.
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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 thereunto authorized.
Butler National Corporation
(Registrant)
August 10, 1999 /S/ Clark D. Stewart
(Date) Clark D. Stewart, President
and Chief Executive Officer
August 10, 1999 /S/Robert E. Leisure
(Date) Robert E. Leisure
Chief Financial Officer
