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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): JULY 10, 2000
AAROW ENVIRONMENTAL GROUP, INC.
(Exact name of registrant as specified in its charter)
NEVADA 0-6292 73-1491593
(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification No.)
110 WEST 7TH STREET, SUITE 200
TULSA, OKLAHOMA 74119-1108
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (918) 853-7700
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective July 10, 2000, Aarow Environmental Group, Inc. (the "Registrant")
dismissed James Childress as Registrant's independent accountants. Upon the
recommendation and approval of its Board of Directors, Registrant appointed
Grant Thornton LLP as Registrant's independent accountants, effective July
10, 2000.
James Childress' reports on Registrant's 1999 and 1998 consolidated financial
statements contained no adverse opinion or disclaimer of opinion, nor was it
qualified or modified, as to uncertainty audit scope, or accounting
principles.
There have been no disagreements with James Childress on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure which disagreements, if not resolved to the
satisfaction of James Childress would have caused it to make reference to the
subject matter of the disagreements in connection with his reports.
There have been no reportable events with respect to Registrant as described
at Item 304 of Regulation S-B.
On July 10, 2000, Registrant engaged Grant Thornton LLP as its principal
accountants to audit Registrant's consolidated financial statements.
Registrant has not previously consulted with Grant Thornton LLP on items
which (i) concerned the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on Registrant's financial statements or (ii) concerning any
subject matter of a disagreement or reportable event with James Childress.
Registrant is submitting a letter from James Childress addressed to the
Securities and Exchange Commission stating whether James Childress agrees
with the statements contained herein as they relate to Mr. Childress.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) FINANCIAL STATEMENTS OF BUSINESS ACQUIRED.
Not applicable.
(b) Pro forma financial information.
Not applicable.
(c) Exhibits.
16.1 Letter of James Childress addressed to the Commission
dated July 10, 2000.
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.
AAROW ENVIRONMENTAL GROUP, INC.
(Registrant)
By: /s/ RONALD L. BAKER
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Ronald L. Baker
Chief Executive Officer
Date: July 12, 2000
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