SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 10 or 15(d) of the
Securities Exchange Act of 1934
DECEMBER 8, 1997
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Date of Report (date of earliest event reported)
WINCO PETROLEUM CORPORATION
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(Exact Name of Registrant as Specified in its Charter)
COLORADO 0-9295 84-0794604
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(State or Other (Commission (IRS Employer
Jurisdiction of File Number) Identification Number)
Incorporation)
3118 CUMMINGS, GARDEN CITY, KANSAS 67846
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(Address of Principal Executive Offices Including Zip Code)
(316) 275-2963
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(Registrant's telephone number, including area code)
Page 1 of 5.
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ITEM 1. CHANGES IN CONTROL OF REGISTRANT
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Not applicable.
ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS
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Not applicable.
ITEM 3. BANKRUPTCY OR RECEIVERSHIP
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Not applicable.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
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(a) SECTION 304(a)(1):
(i) On December 5, 1997, Winco Petroleum Corporation (the
"Company") dismissed the accounting firm of Lawrence E. Van
Zetten, P.C., Denver, Colorado, who have acted as certifying
accountants for the Company for the years ending September
30, 1995 and 1996.
(ii) None of the prior certifying accountants' reports on
the Company's financial statements for the past two years
contained an adverse opinion or disclaimer of opinion, or
was modified as to uncertainty, audit scope or accounting
principle.
(iii) The change of principal accountants was approved by
the Company's Board of Directors on December 5, 1997.
(iv) The Company is unaware of any disagreement with
Lawrence E. Van Zetten, P.C., on any matter of accounting
principle or practice, financial statement disclosure, or
auditing scope or procedure which would have caused said
accountants to make reference to the subject matter in
connection with any report issued by same.
(b) SECTION 304(a):
(2) Effective December 5, 1997, the Company has engaged the
accounting firm of Allen, Gibbs & Houlk, LLP, of Wichita,
Kansas to act as certifying accountants for the year ended
September 30, 1997.
(3) The application of accounting principles to a specific
completed or contemplated transaction, or to the type of
audit opinion that might be rendered therein was not a
factor in the decision to change accounting
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firms. Specifically, the Company did not consult Allen,
Gibbs & Houlk, LLP, on any matters described herein.
ITEM 5. OTHER EVENTS
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Not applicable.
ITEM 6. RESIGNATIONS OF REGISTRANT'S DIRECTORS
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Not applicable.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
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(a) and (b) Not applicable.
(c) Exhibits: Filed herewith pursuant to Reg. S-K Item 601
is the following exhibit.
Exhibit No. Page Description
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24.1 5 Letter from Lawrence E. Van Zetten, P.C.
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SIGNATURES
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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.
WINCO PETROLEUM CORPORATION
Dated: January 5, 1998 By: /s/ DANIEL L. DALKE
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Daniel L. Dalke
Chief Financial Officer
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LAWRENCE E. VAN ZETTEN, P.C.
January 5, 1998
United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: WINCO PETROLEUM CORPORATION
SEC FILE NO. 0-9295
Ladies and Gentlemen:
The undersigned Lawrence E. Van Zetten, P.C. previously acted as
independent accountants to audit the financial statements of Winco
Petroleum Corporation (the "Company").
This letter will confirm that we have reviewed Item 4. of the Company's
Form 8-K/A dated December 8, 1997, captioned "CHANGED IN REGISTRANT'S
CERTIFYING ACCOUNTANTS" and that we agree with the statements made therein
as they relate to us.
We hereby consent to the filing of this letter as an exhibit to the
foregoing report on Form 8-K/A.
Dated this 5th day of January, 1998
Sincerely,
/s/ LAWRENCE E. VAN ZETTEN, P.C.
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Lawrence E. Van Zetten, P.C.
