SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 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 July 31, 2000
DUNES HOTELS AND CASINOS INC.
(Exact name of registrant as specified in its charter)
New York 1-4385 11-1687244
(State or other (Commission (I.R.S. Employer
jurisdiction File Number) Identification
of incorporation or Number)
organization)
4600 Northgate Boulevard, Suite 130, Sacramento, California 95834
(Address of principal executive offices)(zip code)
Telephone number of registrant, including area code: (916) 929-2295
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Item 4. Changes in Registrant's Certifying Accountant.
Effective July 31, 2000, Dunes Hotels and Casinos Inc.(the "Company")
retained Baird BAIRD, KURTZ & DOBSON ("BK&D") as its independent public
accountants. On that same date, the Company terminated the engagement of Piercy,
Bowler, Taylor & Kern, as its independent public accountants ("Piercy"). The
engagement of BK&D was recommended by the audit committee of the Company's Board
of Directors and approved by the Board of Directors (the "Board").
The audit reports of Piercy on the Company's financial statements for each
of the past two fiscal years ended December 31, 1999 and December 31, 1998,
respectively, did not contain an adverse opinion or a disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope, or accounting
principles.
In connection with the audits of the Company's financial statements for
each of the two fiscal years ended December 31, 1999 and December 31, 1998,
respectively, and in the subsequent interim period, there were no disagreements
between the Company and Piercy on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope and procedures
which, if not resolved to the satisfaction of Piercy would have caused it to
make reference to the subject matter of the disagreement in connection with its
reports on the audited financial statements.
In connection with the audits of the Company's financial statements for
each of the two fiscal years ended December 31, 1999 and December 31, 1998, and
in the subsequent interim period, there have been no reportable events (as
defined in Item 304(a)(1) of Regulation S-K) with Piercy. During such periods
the Company has not consulted BK&D regarding either (i) the application of
accounting principles to a specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the Company's financial
statements or (ii) any matter that was either the subject of a disagreement or a
reportable event (each as defined in Item 304(a)(1) of Regulation S-K).
A letter from Piercy is attached as Exhibit 16 to this Form 8-K and
incorporated herein by reference.
Item 7. Financial Statements and Exhibits.
A. FINANCIAL STATEMENTS OF BUSINESSES ACQUIRED. Not applicable.
B. PRO FORMA FINANCIAL INFORMATION. Not applicable.
C. EXHIBITS. The following exhibits are filed with this report:
EXHIBIT NO. TITLE
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16 Letter of Piercy, Bowler,Taylor & Kern
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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.
DUNES HOTELS AND CASINOS INC.
By:
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Name:
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Title:
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Date: August 8, 2000
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EXHIBIT INDEX
EXHIBIT NO. TITLE
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16 Letter of Piercy, Bowler, Taylor & Kern
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