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) December 1, 1997
CONAM REALTY INVESTORS 81 L.P.
formerly known as
HUTTON/CONAM REALTY INVESTORS 81
(Exact name of registrant as specified in its charter)
California 0-10223 13-3069026
State or other jurisdiction Commission IRS Employer
of incorporation File Number Identification No.
1764 San Diego Avenue
San Diego, CA 92110 Attn.: Robert J. Svatos 92110-1906
Address of principal executive offices Zip Code
Registrant's telephone number, including area code (619) 297-6771
Item 4. Changes in Registrant's Certifying Accountants
Effective December 1, 1997, the Registrant advised Coopers &
Lybrand that it was changing accounting firms and engaged KPMG
Peat Marwick.
Coopers and Lybrand report on the financial statements for the
years ended December 31, 1995 and December 31, 1996 contained no
adverse opinion or disclaimer of opinion and was not qualified as
to uncertainty, audit scope or accounting principles. There have
been no disagreements with Coopers and Lybrand on any matters of
accounting principles or practices, financial statement
disclosure, or auditing scope procedure.
The Registrant has requested Coopers & Lybrand to provide a
letter addressed to the Commission stating whether it agrees with
the information disclosed above. Such letter will be filed
subsequently by amendment pursuant to paragraph (a)(3) of Item
304 in Regulation S-K.
The decision to change accountants was approved by ConAm Property
Services, Ltd. the General Partner of the Registrant.
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.
CONAM PROPERTY SERVICES, LTD.
General Partner of ConAm Realty
Investors 81 L.P.
BY: CONTINENTAL AMERICAN DEVELOPMENT, INC.
General Partner
Date: December 15, 1997 BY: /s/Daniel J. Epstein
Director, President, and Principal
Executive Officer
Date: December 15, 1997 BY: /s/Robert J. Svatos
Chief Financial Officer
