SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-KA
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of
1934.
Date of Report (Date of earliest Event Reported): August 14,
1996
COMTEC INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)
New Mexico 0-12116 75-2456757
(State of other juris- (Commission (I.R.S. Employer
diction of incorpora- File Number) Identification No.)
tion)
10855 East Bethany Drive
Aurora, Colorado 80014
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number including area code: (303) 743-7983
Former name or former address if changed since last report: Not
Applicable
Item 1. CHANGES IN CONTROL OF REGISTRANT.
Not Applicable
Item 2. ACQUISITION OR DISPOSITION OF ASSETS.
Not Applicable
Item 3. BANKRUPTCY OR RECEIVERSHIP
Not Applicable
Item 4. CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANTS.
(a)(1) Previous Independant Accountants
(i) On August 14, 1996 Causey Demgen & Moore Inc. declined
to stand for re- election for their client-auditor
relationship with Comtec International, Inc.
(ii) Causey Demgen & Moore Inc.'s report on the
financial statement for this fiscal year ended June
30, 1995 contained no adverse opinion or a disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope,
or accounting principles.
(iii) The decision to change accountants was approved by
the board of directors.
(iv) During this fiscal year ended June 30, 1995 and
any subsequent interim period preceding the
declination there were no disagreements with the former
accountant on any matter of accounting principles
or practices, financial statement disclosure, or
auditing scope of procedure.
A copy of the letter from Causey Demgen & Moore Inc.
confirming the foregoing disclosure is attached as
an exhibit to this report.
(a)(2) New Independant Accountants
(i) The Registrant engaged Ehrhardt Keefe Steiner &
Hottman P.C. as its new independent accountants as of
August 29, 1996. During the RegistrantOs two most
recent fiscal yearOs ended through August 29, 1996, no
consultations have occurred between the Registrant and
Ehrhardt Keefe Steiner & Hottman P.C. which concerned the
subject matter of a disagreement with Causey Demgen & Moore
Inc., the RegistrantOs predecessor Certifying Accountants.
Additionally, Ehrhardt Keefe Steiner & Hottman P.C. has
concluded any oral adviced rendered to the Registrant on
the application of accounting principals to a specific
transaction or the type of audit opinion that might be
renderred on the RegistrantOs financial statements (no
written reports have been provided), was not an important
factor considered by the Registrant in reaching a decision
as to the applicable accounting, auditing or financial
reporting issue.
Item 5. OTHER EVENTS.
Not Applicable
Item 6. REGISTRATION OF REGISTRANTS DIRECTORS.
Not Applicable
Item 7. FINANCIAL STATEMENTS, PROFORMA FINANCIAL
INFORMATION AND EXHIBITS.
Not Applicable
Item 8. CHANGES IN FISCAL YEAR.
Not Applicable
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report be signed on its
behalf by the undersigned thereunto duly authorized .
Dated: September 12, 1996
COMTEC INTERNATIONAL, INC.
By:/s/ Donald G. Mack, President
Donald G. Mack, President
By:/s/ Kelsey T. Kennedy, Chief Financial Officer
Kelsey T. Kennedy, Chief Financial Officer
CAUSEY DEMGEN & MOORE INC.
Certified Public Accountants and Consultants
Suite 4650
1801 California Street
Denver, Colorado 80202-2681
Telephone: (303) 296-2229
Facsimile: (303) 296-3731
September 12, 1996
United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Comtec International, Inc.
SEC File No. 0-12116
Ladies and Gentlemen:
The undersigned Causey Demgen & Moore Inc., previously acted as
independent accountants to audit the financial statements of Comtec
International, Inc. (the "Company"). We are no longer acting as
independent accountants to the Company.
This letter will confirm that we have reviewed Item 4. of the
Company's Form 8-KA dated August 14, 1996, captioned "CHANGES IN
REGISTRANT'S CERTIFYING ACCOUNTANT" and that we agree with the
statements made therein as they relate to us.
We hereby consent to the filing of this letter as an exhibit to the
foregoing report on Form 8KA.
Dated this 12th day of September, 1996.
Sincerely,
/S/ CAUSEY DEMGEN & MOORE INC.
CAUSEY DEMGEN & MOORE INC.
