UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
June 2, 1998
Date of Report
Empire Gold Inc.
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(Name of small business issuer in its charter)
Indiana 1-4799 35-0540454
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) file number) Identification No.)
300-90 Adelaide Street West, Toronto, Ontario, Canada M5H 3V9
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(Address and Zip Code of principal executive offices)
416-363-8300
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(Registrant's telephone number)
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Empire Gold Inc.
Form 8-K, June 2, 1998 page 2
ITEM 304 - CHANGE IN PRINCIPAL AUDITORS PURSUANT TO REGULATION S-K
James Smith & Company, P.C. were previously the principal accountants for Empire
Gold Inc. (formerly National Enterprises Inc.). On September 2, 1997 the firm's
appointment as principal accountants was terminated by the shareholders and
approved by its Board of Directors and KPMG were engaged as principal
accountants.
In connection with the audits of the two fiscal years ended December 31, 1996
and December 31, 1995, there were no disagreements with James Smith & Company,
P.C. on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements if not resolved
to their satisfaction would have caused them to make reference in connection
with their opinion to the subject matter of the disagreement.
The audit reports of James Smith & Company, P.C. on the financial statements of
National Enterprises Inc. for the years ended December 31, 1996 and 1995, did
not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles.
SIGNATURES
Pursuant to the requirement of the Securities Exchange Act, 1994, the registrant
had duly caused the report to be signed on its behalf by the undersigned
hereunto duly authorised.
DATED this 2nd day of June, 1998
EMPIRE GOLD INC.
per:/s/ C.W. Leigh Cassidy
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C. W. Leigh Cassidy, C.A.
Vice President, Chief Financial Officer and Secretary
