SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report: September 30, 1997
Astro Communications, Inc.
(Exact Name of Registrant as Specified in its Charter)
OKLAHOMA
(State or Other Jurisdiction of Incorporation)
1-8289 73-0973183
(Commission File Number) (I.R.S. Employer Identification No.)
c/o Steven A. Hirsh, 2N LaSalle St., Suite 400, Chicago, IL 60602
(Address if Principal Executive Offices) (Zip Code)
(312) 621-0653
(Registrant's Telephone Number, Including Area Code)
NONE
(Former Name or Former Address, if Changes Since Last Report)
Item 4. Changes in the Registrant's Certifying Accountant.
Effective September 24, 1997, the client-auditor relationship between Astro
Communications, Inc. and Cooper & Lybrand L.L.P. ceased.
The Registrant, on recommendations and approval of the Board of Directors of the
Registrant engaged J.H. Cohn LLP (Weidenbaum Ryder Division) 720 Palisade
Avenue, Englewood Cliffs, NJ 07632 as the Certifying Accountant commencing with
the year ending October 31, 1997.
For the years ended October 31, 1995 and 1996 Coopers & Lybrand L.L.P.'s opinion
on Registrant's financial statements was qualified with respect to the valuation
allowance on deferred income tax assets recorded by the Registrant. The
Registrant's Executive Committee decided to accept such qualified opinion as it
related only to deferred income tax assets under FASB 109. The Registrant has
engaged J.H. Cohn LLP as its auditor for the fiscal year ending October 31,
1997. The Registrant's Board of Directors at a September 30, 1997 meeting has
unanimously approved these actions. The Registrant believes it will be better
served by engaging a smaller, more local firm for its auditing needs and
requirements.
During the two most recent fiscal years and the subsequent interim period up to
the date of the change of accountants; there were no disagreements (except as
stated above) with the former accountant on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure.
SIGNATURES
FORM 8-K
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.
ASTRO COMMUNICATIONS, INC.
(Registrant)
September 30, 1997By: /s/ Steven A. Hirsh
Steven A. Hirsh, President
Chief Financial Officer
