[LETTERHEAD OF MILLING BENSON WOODWARD L.L.P.]
February 4, 1999
Securities and Exchange Commission
450 Fifth St., N.W.
Washington, DC 20549
Gentlemen:
On behalf of Avoca, Incorporated, a Louisiana corporation, I am
transmitting herewith for filing the Company's Form 8-K dated February 1, 1999.
If you have any questions or comments concerning this filing, please
telephone the undersigned at (504) 569-7406.
Very truly yours,
/s/ Patrick J. Butler, Jr.
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Patrick J. Butler, Jr.
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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): January 28, 1999
AVOCA, INCORPORATED
(Exact name of registrant as specified in its charter)
Louisiana 0-9219 72-0590868
(State or other jurisdiction (Commission (IRS Employer
of incorporation File Number) Identification No.)
228 St. Charles Avenue, Suite 828, New Orleans, Louisiana 70130
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (504) 552-4720
P.O. Box 61260, New Orleans, Louisiana 70161
(Former name or former address, if
changed since last report)
Page 1 of 2 Pages
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Item 4: Changes in Registrant's Certifying Accountant
With the approval of the Company's Board of Directors and effective
upon the filing of the Company's Form 10-KSB for the year ended December 31,
1998, Ernst & Young LLP has decided not to stand for reappointment as the
Company's independent public accountants. There were no disagreements with Ernst
& Young LLP and its reports have contained no adverse opinion, disclaimer of
opinion or modification as to uncertainty, audit scope or accounting principles.
It is anticipated that Arthur Andersen LLP will be asked to succeed
Ernst & Young LLP as the Company's independent public accountants for 1999.
Representatives of Arthur Andersen LLP and Ernst & Young LLP are expected to be
present at the Annual Meeting and to be available to respond to appropriate
questions. Each will have an opportunity to make a statement if he desires to do
so.
Item 7(c): Exhibits
16 - Letter re Change in Certifying Accountant
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 hereunto duly authorized.
AVOCA, INCORPORATED
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(Registrant)
By: /s/ Richard W. Fox
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Richard W. Fox
President
Date: February 1, 1999
Page 2 of 2 Pages
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Exhibit Index
No. Description
16 Letter re Change in Certifying Accountant
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Exhibit 16
February 2, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated February 1, 1999, of Avoca, Incorporated
and are in agreement with the statements contained in the first paragraph on
page 2 therein. We have no basis to agree or disagree with other statements of
the registrant contained therein.
/s/ Ernst & Young LLP
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