SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
________________
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities and Exchange Act of 1934
_________________
Date of Report: June 21, 1995
C&K 1981 FUND-A, LTD.
(Exact name of Registrant as specified in its charter)
Texas
(State or Other Jurisdiction of incorporation or Organization)
0-10268 76-0307703
(Commission file number) (I.R.S. Employer Identification No.)
7555 East Hampden Avenue - Suite 600
Denver, CO 80231
(Address of Principle Executive Offices)
Registrant's telephone number, including area code: (303) 695-3600
Item 4. Changes in Registrant's Certifying Accountants
(a) At its board meeting on June 14, 1995, the Board of Directors of CODY
ENERGY, INC., General Partner of C&K 1981 Fund-A, Ltd., voted to
dismiss Hein + Associates LLP and to engage the accounting firm of
Ernst & Young LLP as the Registrant's independent auditors.
(b) In connection with its audits for the two most recent years, there
have been no disagreements with Hein + Associates LLP, on any matter
of accounting principles or practices, financial statement
disclosures, or auditing scope or procedure.
(c) Hein + Associates LLP's report on the financial statements for the
past two years contained a qualified opinion regarding a going
concern uncertainty; the above report contained no adverse opinion or
disclaimer of opinion.
(d) The Registrant has requested that Hein + Associates LLP, furnish it
with a letter addressed to the SEC stating whether it agrees with the
above statements. A copy of Hein + Associates LLP's letter to the
Securities and Exchange Commission, dated June 20, 1995 is filed as
Exhibit 1 to the Form 8-K.
Item 7. Financial Statements and Exhibits
Exhibit 1. A copy of Hein + Associates LLP's letter to the Securities and
Exchange Commission, dated June 20, 1995, is filed as Exhibit 1
to the Form 8-K.
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.
C&K 1981 Fund-A, Ltd.
CODY ENERGY, INC.
Successor General Partner
By: /s/ Dan R. Taylor
Dan R. Taylor
Vice President and Controller
Dated: June 21, 1995
HEIN + ASSOCIATES LLP
Certified Public Accountants and Consultants
with offices in Denver, Dallas and Los Angeles.
5075 Westheimer, Suite 970
Houston, Texas 77056
Telephone (713) 850-9814
Telecopier (713) 850-0725
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously principal accountants for C&K 1981 Fund-A, Ltd. and on
March 13, 1995 reported on the financial position of C&K 1981 Fund-A, Ltd.
("C&K") as of December 31, 1994 and 1993 and the results of its operations
and its cash flows for each of the three years in the period ended December
31, 1994. On June 14, 1995, we were dismissed as principal accountants of
C&K. We have read C&K's statements included under Item 4 of its Form 8-K
for June 14, 1995 and we agree with such statements.
Hein + Associates LLP
Certified Public Accountants
Houston, Texas
June 20, 1995
