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) December 20, 2000
LIBERTY HOUSING PARTNERS LIMITED PARTNERSHIP
(Exact name of registrant as specified in charter)
Massachusetts 0-13520 04-2828131
(State or other (Commission file (IRS employer
jurisdiction of number) identification no.)
incorporation)
100 Second Avenue, Needham, MA 02494
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (781) 444-5251
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
By letter dated December 20, 2000, the firm of Reznick Fedder &
Silverman resigned as independent public accountants for Liberty Housing
Partners Limited Partnership (the "Registrant"). The firm of Robert Ercolini &
Company LLP has been appointed as the Registrant's new independent public
accountants, beginning with the audit of the Registrant's financial statements
for the year ending December 31, 2000.
The report of Reznick Fedder & Silverman dated March 21, 2000 on the
Registrant's consolidated financial statements as of December 31, 1999 and 1998,
expressed an unqualified opinion. Their report indicated that they did not audit
the financial statements of certain operating partnerships in which the
Registrant owned a limited partnership interest and that the financial
statements of those partnerships were audited by other auditors, and their
opinion, insofar as it related to information relating to those partnerships,
was based solely on the reports of the other auditors. There were no reportable
events (as defined in Regulation S-K, Item 304(a)(1)(v)) or disagreements with
Reznick Fedder & Silverman on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure during the past
two fiscal years and through December 20, 2000.
A letter from Reznick Fedder & Silverman addressed to the Securities
and Exchange Commission in accordance with Item 304(a)(3) of Regulation S-K is
filed as an exhibit hereto.
Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits.
(c) Exhibits
The following exhibit is filed herewith:
Exhibit Number Description
16 Letter from Reznick Fedder & Silverman addressed to the
Securities and Exchange Commission in accordance with
Item 304(a)(3) of Regulation S-K.
- 2 -
<PAGE>
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 thereunto duly authorized.
LIBERTY HOUSING PARTNERS LIMITED PARTNERSHIP
By: TNG Properties Inc.
Managing General Partner
By: /s/ Wilma R. Brooks
Wilma R. Brooks
Chief Financial Officer
Date: December 22, 2000
- 3 -
