FORM 8 - K
CURRENT REPORT
Filed Pursuant to Section 13 or 15 (d) of
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported):
October 3, 1996
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Minute Man of America, Inc.
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(Exact name of registrant as specified in its charter)
Arkansas 0-4289 71-0390957
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification Number)
4406 Airport Freerway, Ft. Worth Texas 76117
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(Address of principal executive offices)
Registrant's telephone number, including area code: (817) 831-8410
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On October 3, 1996, the Audit Committee of the Board of Directors of
Minute Man of America, Inc. ("MMA") approved the dismissal of Samson, Robbins &
Associates, P.L.L.C., ("SRA"), Dallas, Texas, independent auditors and the
retention of Kelly & Company, Newport Beach, California, as MMA's new principal
independent auditors. The change was implemented due to budgetary
considerations.
Neither of SRA's reports on MMA's financial statements for the past two
fiscal years contained an adverse opinion or a disclaimer of opinion, or was
qualified or modified as to uncertainty, audit scope or accounting principles.
In connection with the audits of MMA's financial statements for each of the two
fiscal years ended September 30, 1995 and September 30, 1994, and in the
subsequent interim period, there were no disagreements with SRA on any matters
of accounting principles or practices, financial statement disclosure, or
auditing scope and procedures which, if not resolved to the satisfaction of SRA
would have cause SRA to make reference to the matter in their report.
The Company has requested SRA to furnish it with a letter, addressed to
the Commission, to that effect. A copy of that letter is annexed as an Exhibit
to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PROFORMA FINANCIAL INFORMATION AND EXHIBITS
(a) Exhibits. Exhibit 16.1 Letter, dated October 10, 1996 from Samson,
Robbins & Associates, P.L.L.C. regarding its concurrence with the statements
made by the registrant in this report concerning the dismissal of Samson,
Robbins & Associates, P.L.L.C. as the Registrant's principal independent
auditors.
SIGNATURES
Pursuant to the requirements of the securities exchange act of
1934, the registrant has duly caused this amendment to be signed on its behalf
by the undersigned hereunto duly authorized.
Dated: October 11, 1996 MINUTE MAN OF AMERICA, INC.
By: /s/ Richard D. Collins
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Name: Richard D. Collins
Title: Director and President
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Gentlemen:
We were previously principal accountants for Minute Man of America, Inc. and on
January 4, 1996, we reported on the consolidated financial statements of Minute
Man of America Inc. and consolidated subsidiaries, as of and for the two years
ended September 30, 1995. On October 3, 1996 we were dismissed as principal
accountants of Minute Man of America, Inc. We have read Minute Man of America
Inc.'s statements included under Item 4 of its Form 8-K for October 10, 1996,
and we agree with such statements, with the exception of the explanatory
paragraph included in our report dated January 4, 1996 that emphasizes a matter
regarding the consolidated financial statements
.
Very truly yours,
Samson, Robbins & Associates, P.L.L.C.
Dallas, Texas
October 10, 1996
