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Form 8-K
(First Amendment)
Current Report
Pursuant to Section 13 or 15(a) of the Securities Exchange Act of 1934
Date of Report: May 4,1999
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DALECO RESOURCES CORPORATION
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(Exact name of registration as specified in Charter)
Delaware 0-12214 23-2860739
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(State or other jurisdiction (Commission File No) (IRS Employee
of Incorporation) Identification No)
Suite 410, 435 Devon Park Drive, Wayne PA 19087
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(Address of principal executive officer)
Registrant's telephone number, including area code: 610-254-4199
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(Former name or former address, if changed since last report.)
This first Amendment modifies and amends that report on Form 8-K filed
by the registrant on or about March 18, 1999.
Item 4: Change in Registrant's Certifying Accountant.
(b) The registrant has retained the accounting firm of Jay J. Shapiro,
C.P.A., a Professional Cproration. Prior to the engagement of Jay J. Shapiro,
C.P.A., a Professional Corporation, it had not been consulted by or on behalf of
the registrant or any principal subsidiary thereof for any purpose.
The registrant retained a new account due to the inability of its
former accountant, Miller and Co., to act as the registant's independent account
for this fiscal year due to its prior commitments at the time the registrant
required its services. Miller and Co. had not resigned, declined to stand for
re-election or been dismissed.
The most recent report prepared by Miller and Co., for the fiscal year
ending September 30, 1997, was a qualified opinion withwhich the registrant did
not take exception.
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The decision to obtain a new accountant for the fiscal year ending
September 30, 1998 was approved by the board of directors of the registrant.
The registrant had no disagreements with Miller and Co. on any matter
of accounting principles or practices, financial statement disclosure, or
audinting scope or procedure, which, if not resolved to the satisfaction of
Miller and Co., would have caused Miller and Co. to make reference to the
subject matter of the disagreement in connection with its report as of September
30, 1997; and
Miller and Co. has seen this Form 8-K and agrees with the statements
herein contained.
Pursuant to the requirements of the Securities Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Daleco Resources Corporation
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(Registrant)
Date: May 4, 1999 /s/ Gary J. Novinskie
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Gary J. Novinskie, President
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