SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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FORM 8-K/A
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.
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(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
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
independent accountants. Registrant's Board of Directors approved such
dismissal. Grant's accountant's report on the financial statements of Registrant
for the past two years did not contain any adverse opinion or disclaimer of
opinion and was not qualified or modified as to uncertainty, audit scope, or
accounting principles. During the Registrant's two most recent fiscal years and
the subsequent interim period preceding the dismissal, there were no
disagreements with Grant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement(s) if not resolved to the satisfaction of Grant, would have caused
it to make reference to the subject matter of the disagreement(s) in connection
with its report. 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 accountants to the Registrant with respect to the fiscal year ending
March 31, 1999.
Item 7. Financial Statements and Exhibits
Exhibit 16 - Letter, dated August 12, 1999 from Grant Thornton to the
Securities and Exchange Commission.
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.
Dated: August 12, 1999 By: /s/ Carl G. Paffendorf
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Carl G. Paffendorf,
Chairman of the Board and
Chief Executive Officer
[GRANT THORNTON LLP LETTERHEAD]
August 12, 1999
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 August
12, 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
