SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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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): May 16, 1996
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United Vanguard Homes, Inc.
(Exact name of registrant as specified in its charter)
Delaware 0-5097 11-2032899
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
4 Cedar Swamp Road, Glen Cove, New York 11542
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Address of principal executive offices
Registrant's telephone number, including area code: (516) 759-1188
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N/A
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(Former name or former address, if changed since
last report.)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On May 16, 1996, the Registrant dismissed Farber, Blicht & Eyerman, LLP
("Farber") as its independent accountants subject to the completion by Farber of
its audit for the nine month period ended December 31, 1995. The Registrant's
Board of Directors approved such dismissal. Farber's accountant's report on the
financial statements of the Registrant for the past two years did not contain an
adverse opinion or a disclaimer of opinion and was not qualified or modified as
to uncertainty, audit scope, or accounting principles. There were no other
reportable events or disagreements with Farber to report in response to Item
304(a) of Regulation S-K, ss. 229.304(a).
On May 16, 1996, Grant Thornton LLP was engaged as new independent
accountants to the Registrant with respect to the fiscal year ended March 31,
1996.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16 - Letter, dated May 23, 1996 from Farber, Blicht & Eyerman,
LLP to the Securities and Exchange Commission.
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SIGNATURE
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.
UNITED VANGUARD HOMES, INC.
Dated: May 23, 1996 By: /s/ Carl G. Paffendorf
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Carl G. Paffendorf
Chairman of the Board and Chief
Executive Officer
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FARBER, BLICHT & EYERMAN, LLP
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Certified Public 255 Executive Drive, Suite 215 Telephone (516) 576-7040
Accountants Plainview, NY 11803-1715 Facsimile (516) 576-1232
May 23, 1996
Securities and Exchange Commission
Washington, D.C.
RE: United Vanguard Homes, Inc.
Commission File Number 0-5097
Gentlemen:
We were previously principal accountants for United Vanguard Homes, Inc.
and under dates of June 20, 1994 and June 20, 1995, we reported on the
consolidated financial statements of United Vanguard Homes, Inc. as of and for
the years ended March 31, 1994 and 1995. On May 16, 1996, our appointment as
principal accountants was terminated, subject to our completion of the audit of
the Company's financial statements as of and for the nine months ended December
31, 1995. We have read United Vanguard Homes, Inc.'s statements included under
Item 4 of its Form 8-K dated May 16, 1996 and we agree with such statements.
Very truly yours,
FARBER, BLICHT & EYERMAN, LLP
/s/ Steven H. Eyerman
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Steven H. Eyerman
