FKF INC
8-K, 1997-04-04
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                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549
                                        
                                        
                                        
                                    FORM 8-K
                                 CURRENT REPORT
                                        
                                        
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


Date of Report  April 3, 1997
                -------------

                                     FKF, Inc.
- ------------------------------------------------------------------------------ 
            (Exact name of registrant as specified in its charter)

     Iowa                          811-2750                      42-1083346
- ----------------               ----------------               ----------------
(State or other                (Commission File               (I.R.S. Employer
 jurisdiction of                Number)                        Identification
 Incorporation)                                                Number)
                                            


     900 Boatmen's Bank Building          
     317 Sixth Avenue                     
     Des Moines, Iowa                              50309
- ----------------------------------------         ----------
(Address of principal executive offices)         (Zip Code)


Registrant's telephone number, including area code          515/245-7230
                                                          ----------------


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Item 1 through Item 3.  Not applicable.

Item 4.
     Ernst & Young LLP was dismissed from the audit of FKF, Inc. as of April 3,
1997, due to the merger of the Registrant's Parent Company, Boatmen's
Bancshares, Inc., with and into a wholly owned subsidiary of NationsBank 
Corporation on January 7, 1997.  The change in accountant occurred because 
Price Waterhouse LLP is the primary independent auditing firm of NationsBank 
Corporation and its subsidiaries.  Ernst & Young LLP has not issued an adverse 
opinion or a disclaimer of an opinion or a qualified or modified opinion as to 
an uncertainty, audit scope or accounting principle of the Registrant.  The 
decision to change accountants was approved by the Registrant's board of
directors on April 3, 1997.

     There have been no disagreements with the former accountant on any matter
of accounting principles or practices, financial statement disclosure or
auditing scope or procedures that, if not resolved to the satisfaction of the
former accountant, would have caused them to make reference to the subject
matter of the disagreement in connection with their report in connection with
the audits of the two fiscal years ended December 31, 1996, or any subsequent
period preceding the dismissal.

Item 5 and Item 6.  Not applicable.

Item 7.     Financial Statements and Exhibits
       (a)  Financial statements of businesses acquired.  Not applicable.
       (b)  Proforma financial information.  Not applicable.
       (c)  Exhibits.  The following document is filed as an exhibit to this 
            report:

            Exhibit No.
            -----------
            16.  Letter regarding change in certifying accountant.

Item 8.  Not applicable.

                                   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 duly authorized.


                                             FKF, Inc.
                                     ------------------------
                                           (Registrant)


Date:      April 4, 1997                /s/Kelly Swinton
           -------------                -------------------
                                           Kelly Swinton
                                           Controller
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INDEX TO EXHIBITS
- -----------------
The following document is filed as an exhibit to this report:

Exhibit No.
- -----------
         16.  Letter regarding change in certifying accountant.


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April 4, 1997                                                      Exhibit 16

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K dated April 3, 1997 of FKF, Inc. and are in
agreement with the statements contained in the two paragraphs on page 2 therein.
We have no basis to agree or disagree with other statements of the registrant
contained therein.




                                          /s/ Ernst & Young LLP
                                              St. Louis, Missouri



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