BEST MEDICAL TREATMENT GROUP INC
8-K, 1998-03-19
NON-OPERATING ESTABLISHMENTS
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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 20, 1998


                                        BEST MEDICAL TREATMENT GROUP, INC.
                         (Exact name of registrant as specified in its charter)

                                                      NEVADA
                                 (State or other jurisdiction of incorporation)


               0-12825                                            84-0919272
(Commission File Number)                       IRS Employer Identification No.)



45110 Club Drive, Suite B, Indian Wells, California                   92210
(Address of principal executive offices)                            (Zip Code)


Registrant's telephone number, including area code          (619) 360-1042


































                                                


<PAGE>



Item 4.  Changes in Registrant's Certifying Accountant.

         1.       (i)      The Registrant's former independent accountant
 Cordovano and Company,
P.C. ("Cordovano") was dismissed from that capacity on January 20, 1998.

                  (ii) The report by Cordovano on the  financial  statements  of
the Registrant dated March 24, 1997,  including balance sheets as of October 31,
1996 and 1995 and the  statements  of  oerations,  cash flows and  statement  of
stockholders' equity for the years ended October 31, 1996, 1995 and 1994 did not
contain an adverse  opinion or a  disclaimer  of opinion,  or was  qualified  or
modified as to uncertainty, audit scope or accounting principles.

                  (iii) During the period  covered by the  financial  statements
through  the  date  of  resignation  of the  former  accountant,  there  were no
disagreements with the former accountant on any matter of accounting  principles
or practices, financial statement disclosure, or auditing scope or procedure.

                  A  letter  from  the  former  independent  accountant  for the
Registrant is attached as an Exhibit to this Form 8-K.

         2.       On January 20, 1998 the Registrant engaged Pritchett, Siler & 
Hardy, PC., as its
new independent accountant.

Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

         (c)      Exhibits

                  16.1     Letter from Cordovano and Company, P.C., former
 principal accountant
                           for the Registrant.  Page 3 in manually signed
 original.

                                                    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 thereunto duly authorized.

Dated:            January 28, 1998         BEST MEDICAL TREATMENT GROUP, INC.


                                    By:             /s/ Robert Filiatreaux
                                                      Robert Filiatreaux
                                                      President






























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<PAGE>





















                                                 February 9, 1998



Securities and Exchange Commission
Washington, DC 20549

   Re:  Best Medical Treatment Group, Inc. (Formerly Gaensel Gold Mines, Inc.)


We have read Item 4 of Form 8-K, dated January 20, 1998 and do not disagree with
it.




Cordovano and Company, P.C.
Denver, Colorado
February 9, 1998

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