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) June 27, 2000
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.)
19920 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
Item 304(a)(1)
(i) On June 27, 2000, upon recommendation by
the Audit Committee of the Board of Directors,
the Company dismissed their independent
accountant, Kelly & Company, 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, due to a dispute regarding fees.
(ii) As previously reported on Form 8-K on
November 1, 1999, Kelly & Company was
engaged October 26, 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 fiscals
ended April 30, 1997 and April 30, 1998,
originally reported on Form 10-K on July 29,
1998, and subsequently amended and reported
on Form 10-K/A on March 29, 2000, contained
no adverse opinion or disclaimer of opinion,
and were not qualified or modified as to
uncertainty, audit scope or accounting
principles.
(iii) The decision to dismiss the accountants was
recommended by the Audit Committee of the
Board of Directors and approved by the Board
of Directors.
(iv) The Company does not have any disagreements
with Kelly & Company on any matter of
accounting principles or practices, financial
statement disclosure, or auditing scope or
procedure.
(v) The Company does not have any "reportable
events" as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
(vi) The Company has requested that Kelly and
Company furnish it with a letter addressed to
the Securities and Exchange Commission
stating whether it agrees with the above
statements.
Item 7. Financial Statements and Exhibits
(c) Exhibits
None
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Signatures
Pursuant to the requirements of the Securities and 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)
June 27, 2000 S/S Clark D. Stewart
(Date) Clark D. Stewart, President
and Chief Executive Officer
June 27, 2000 S/S Robert E. Leisure
(Date) Robert E. Leisure
Chief Financial Officer
