SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
FORM 8-K/A
Current Report
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): July 8, 1997
GOLF HOST RESORTS, INC.
(Exact name of registrant as specified in its charter)
Colorado 2-64309 84-0631130
(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification No.)
P.O. Box 3131, Durango, Colorado 81302
(Address of principal executive offices) (Zip Code)
Copy to: Merrick R. Kleeman James B. Carlson
Starwood Capital Group Mayer, Brown & Platt
Three Pickwick Plaza 1675 Broadway, Suite 1900
Greenwich, CT 06830 New York, NY 10019
(203) 861-2100 (212) 506-2500
Registrant's telephone number, including area code: (303) 259-2000
Not Applicable
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
Effective July 8, 1997, the registrant has dismissed Arthur Andersen
LLP ("Arthur Andersen") as the registrant's independent accountant, and has
retained Price Waterhouse as the new independent accountant for the registrant.
The change was implemented solely as a result of the change in control discussed
above. Arthur Andersen's reports on the registrant's financial statements for
the past two years contained no adverse opinion or disclaimer of opinion, and
were not qualified or modified as to uncertainty, audit scope or accounting
principles. The change of accountants was duly approved by the board of
directors of the registrant. During the registrant's two most recent fiscal
years and subsequent interim period through the date of dismissal there have
been no disagreements with Arthur Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
The following documents are filed as exhibits hereto:
Exhibit 16.1 Letter from Arthur Andersen LLP.
2
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
GOLF HOST RESORTS, INC.
(Registrant)
Date: August 29, 1997 By: /s/ Merrick R. Kleeman
Name: Merrick R. Kleeman
Title: President
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Exhibit 16.1
[Arthur Andersen]
September 2, 1997
Securities and Exchange Commission
Washington, DC 20549
Gentlemen:
We have received a copy of Golf Host Resorts, Inc.'s (the registrant)
Form 8-K/A dated July 8, 1997 and filed September 2, 1997, regarding the change
of independent accountants. We agree with the statements made by the registrant
in response to Item 304(a)(3) of Regulation S-K.
Very truly yours,
/s/ Arthur Andersen LLP
Copies to:
Francis A. Fuselier
Richard L. Akin
