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) July 20, 1999
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
File Number) Identification No.)
4 CEDAR SWAMP ROAD, GLEN COVE, NY 11542
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (516) 759-1188
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 July 20, 1999, Registrant dismissed Grant Thornton LLP ("Grant") as
its independent accountants. Registrant's Board of Directors approved such
dismissl. Grant's accountant's report on the financial statements of 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 Grant to report in response to Item 304(a) of Regulation S-B.
On July 26, 1999, Holtz Rubinstein & Co., LLP was engaged as new
independent accounts on the Registrant with respect to the fiscal year ended
March 31, 1999.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 1 - Letter dated July 29, 1999 from Grant to the Securities and
Exchange Commission.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
UNITED VANGUARD HOMES, INC.
(Registrant)
Date: July 30, 1999
by /s/ Carl G. Paffendorf
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Carl G. Paffendorf, Chairman
Chairman of the Board and
Chief Executive Officer
2
Securities and Exchange Commission
Washington, D.C. 20549
Re: United Vanguard Homes, Inc.
File No. 0-5097
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of United Vanguard Homes, Inc. dated July
20, 1999 and agree with the statements contained therein, except for the
information contained in the second sentence of the first paragraph for which we
have no basis for agreeing or disagreeing.
Very truly yours,
/S/ GRANT THORNTON LLP
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GRANT THORNTON LLP
